GST/HST returns

Most GST/HST registrants are required to file their GST/HST returns electronically for all reporting periods that end on or after July 1, 2010. For more information, see Mandatory electronic filing for most GST/HST registrants.

You must file your GST/HST return and make any payments by your due date. The due date is determined by your reporting period. Once you are registered, you can choose to change your reporting period by completing Form GST20, Election for GST/HST Reporting Period.

If you are late filing your GST/HST return, you may face penalties and interest charges on any outstanding balance.

The personalized GST/HST return, Form GST34-2, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants, has 4 pages. Send us Part 2, which is found at the bottom of page 3. However, if you are using the non-personalized GST/HST return, Form GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized), it has 2 pages with the remittance portion (Part 2) on page 1. For more information on how to complete your return, see Completing your return.

If you are expecting a refund after filing your GST/HST return or a rebate application, you will receive the refund or rebate amount only if you have filed all returns for all of your applicable business program accounts required under the Excise Tax Act (ETA), the Income Tax Act (ITA), the Excise Act, 2001, and the Air Travellers Security Charge Act (ATSCA). We will not issue a rebate of $2 or less.

If you owe amounts under the ETA, the ITA, the Excise Act, 2001, or the ATSCA, the refund will be used automatically to offset the other debt.

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