File my GST/HST return

Video series: GST/HST Information for a New Small Business

Segment 16: Filing your returns and remitting the GST/HST

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When and how to file a GST/HST return for registrants either electronically or using Form GST34-2 or Form GST62:

Different rules apply to financial institutions.

When do I file a GST/HST return?

If your reporting period is monthly or quarterly, you have to file your GST/HST return and pay the amount you owe no later than one month after the end of your reporting period.

If you have an annual reporting period, you usually have to file your GST/HST return and pay the amount you owe no later than three months after the end of your fiscal year.

Most individuals with business income have a December 31 fiscal year-end. If you are in that situation and you are an annual filer, you have to file your GST/HST return by June 15. However, you still have until April 30 to pay your net GST/HST to avoid penalties and interest.

You have to file a GST/HST return for every reporting period. If you have no business transactions in a reporting period and no net tax to remit, you still have to file a nil return.

If you are closing your GST/HST account, you need to file a final return.

When a due date falls on a Saturday, a Sunday, or a public holiday, CRA considers your payment to be paid on time or your return to be filed on time, if CRA receives it or if it is postmarked on the next business day.

How do I get a GST/HST return?

If you filed your last GST/HST return electronically, CRA will mail you an electronic filing information sheet (GST34-3). Otherwise, CRA will mail you a personalized four-page return (GST34-2). On the first page of both there is a four-digit access code printed for electronic filing.

If you lose or did not receive either one, you can do one of the following:

  • use our GST/HST Access Code Online service to get a new access code for electronic filing
  • use the Online order form to get the non-personalized version (GST62) of the paper return
  • call 1-800-959-5525 to get a new GST34-2

How do I file a GST/HST return?

You may be required to file your GST/HST return electronically. For more information, see Mandatory electronic filing of the GST/HST return.

You can file your GST/HST return electronically using:

You can still file electronically even if you are not required to, or you can file:

  • in person at a participating financial institution
  • by mail by sending your paper GST/HST return (GST34-2 or GST62) to the address on the return

What if I have to make a GST/HST payment?

If your net tax (line 109 of your GST/HST return) for a reporting period is a positive amount, you have to make a payment.

In most cases your payment is due at the same time as your return. However, if you are an individual and you are an annual filer with a December 31 fiscal year end, you have until April 30 to make the payment even though you have until June 15 to file your GST/HST return.

To learn more, see Pay my GST/HST.

Can I claim a GST/HST refund?

If your net tax (line 109 of your GST/HST return) for a reporting period is a negative amount, you can claim a refund.

You can receive your refund deposited directly into your bank account. If you are not already enrolled for direct deposit, you can sign up for it online using My Business Account, or you can fill out Form RC366, Direct Deposit Request for Businesses, and mail it to your tax centre.

What happens if I file a return late or make a late payment?

If you do not file your return on time, CRA may charge a penalty. The CRA will also charge interest on any overdue amount.

Additionally, CRA will hold any GST/HST refund or rebate you are entitled to until we receive all outstanding returns and amounts. This includes all amounts payable and returns required under the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, or the Air Travellers Security Charge Act. CRA can also use any GST/HST refund or rebate that you are entitled to receive to pay that outstanding amount.

You may also experience delays in getting refunds for later reporting periods.

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