Mandatory electronic filing of the GST/HST return

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Registrants who fail to file an electronic GST/HST return using the correct option will be subject to penalties.

Are you required to file electronically?

You must file your GST/HST returns electronically (GST34) if any of the following apply:

If a rebate application related to your GST/HST return cannot be filed electronically, the rebate application should be sent by mail no later than the day you file your electronic return to the following address:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

Which electronic filing method can you use?

If you have to file electronically, use the appropriate chart on this page to determine which electronic filing method is available to you.

If you are:

  • a builder (including builders that are charities), use Chart 1
  • a business other than a builder, use Chart 2

 

Chart 1

Chart 1 - Builders (including builders that are charities)

Builder's situation


 

GST/HST NETFILE

 

GST/HST TELEFILE

 

GST/HST
EDI filing
and remitting
GST/HST
Internet
File Transfer
You are required to report RITCs in the reporting period cannot be used cannot be used cannot be used

You sell grandparented housing to a purchaser that cannot claim either of the following rebates:

  • GST/HST new housing rebate
  • GST/HST new residential rental property rebate
not applicable not applicablecannot be used not applicablecannot be used not applicablecannot be used

You sell housing that you purchased on a grandparented basis. The housing is subject to the HST.

cannot be used cannot be used cannot be used

You have to report a transitional tax adjustment amount

not applicablecannot be used not applicablecannot be used not applicablecannot be used
You are claiming a provincial transitional new housing rebate cannot be used cannot be used cannot be used

You meet all three of the following conditions:

  • you paid or credited the purchaser with the GST/HST new housing rebate
  • you applied for the rebate on their behalf
  • you are claiming that amount as a deduction from your net tax on your GST/HST return
not applicablecannot be used not applicablecannot be used

You have more than $1.5 million in annual taxable sales, you are not a charity, and none of the other situations on this chart apply to you

not applicable not applicable not applicable

 

Chart 2

Chart 2 - Businesses other than builders

Situation


 

GST/HST NETFILE

 

GST/HST TELEFILE

 

GST/HST
EDI filing
and remitting
GST/HST
Internet
File Transfer

You have more than $1.5 million in annual taxable sales, you are not a charity or a builder, and you are not required to report RITCs

You are required to report RITCs in the reporting period

not applicablecannot be used not applicablecannot be used not applicablecannot be used

What are the differences between each electronic filing method?

You can file the GST/HST return for your business electronically in various ways, depending on your situation. To find the features for each method, go to File a GST/HST return, rebate or election electronically.

 

Forms and publications

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