What's new for GST/HST

What do I do if I have not received my Form GST34, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants (personalized)?

All GST/HST registrants are eligible to file their returns electronically by internet or telephone. If you have not received your access code through the mail, you can get a new code by using our GST/HST Access Code Online service.

Your financial institution may also offer a service to file your return electronically through GST/HST EDI filing and remitting.

You may request an access code by calling the e-Services Helpdesk for businesses to request one over the phone.

File only one GST/HST return per reporting period. Financial institutions will not accept faxed copies of returns and/or remittance forms.

If you are unable to file electronically or you have not received your Form GST34, Goods and Services Tax/Harmonized Sales Tax Return for Registrants, a working copy is available in Guide RC4022, General Information for GST/HST Registrants, or you can temporarily download a printable Form GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized). You can drop your return off at a local tax centre or tax services office, or fax your return to your tax centre.

New for GST/HST registration

Once you have registered a new GST/HST account, the Canada Revenue Agency may contact you to confirm the information you provided when you registered your Business Number (BN).

It is important that we review this information with you. You may be asked at that time to provide more information. Having complete and correct information on file for your business allows us to serve you better.

Audit and examination enhancements

These new enhancements will help to reduce the compliance burden of audit activities on businesses. For more information, see GST/HST audit and examination enhancements.

Automated messages to new GST/HST registrants and new employers

A national pilot project begins in June 2010 that involves sending pre-recorded phone messages to remind new GST/HST registrants and new employers of their first filing and remitting deadlines. For more information, see Automated phone message to new GST/HST registrants and new employers.

Place of supply rules

GST/HST Technical Information Bulletin: B-103, Harmonized Sales Tax - Place of supply rules for determining whether a supply is made in a province

Question and answers on new reporting requirements

GST/HST NOTICE249, Questions and Answers on the New Reporting Requirements for GST/HST Registrants

Mandatory electronic filing

Mandatory electronic filing for most GST/HST registrants.

My Payment

My Payment is a new payment option that allows individuals and businesses to make payments online, using the Canada Revenue Agency's Web site, from an account at a participating Canadian financial institution. For more information on this self-service option, go to My Payment.

Questions and answers on general transitional rules for personal property and services

GST/HST NOTICE247, Harmonized Sales Tax for Ontario and British Columbia - Questions and Answers on General Transitional Rules for Personal Property and Services

Questions and answers on housing rebates, transitional rules for housing and other real property situated in British Columbia

GST/HST NOTICE246, Harmonized Sales Tax for British Columbia - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia

Questions and answers on housing rebates, transitional rules for housing and other real property situated in Ontario

GST/HST NOTICE244, Harmonized Sales Tax for Ontario - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario