your GST/HST returns
Once you register for GST/HST account, you will automatically receive
Form GST34, Goods and Services Tax/Harmonized Sales Tax (GST/HST)
Return for Registrants, which includes pre-printed information about
and remitting due dates
Monthly and quarterly filers
If your reporting period is monthly or quarterly, you have to file your
GST/HST return and remit any amount owing no later than one month after
the end of your reporting period.
If your reporting period is annual, you usually have to file your return
and remit any amount owing no later than three months after the end of
your fiscal year.
If all of the following apply to you, then your GST/HST return is due
by June 15. However, any GST/HST remittance is due by April 30. These
different due dates apply if:
- you are
an individual with business income for income tax purposes;
- you file
annual GST/HST returns; and
- you have
a December 31 fiscal year-end.
As an annual
filer, you may also have to pay quarterly installments. If so, they
are due no later than one month after the last day of each fiscal quarter.
See "Installment payments" for more information.
to file your return and remit any amount owing
Depending on your situation, you may have several different options for
filing your GST/HST return and remitting any amount owing.
1 - by mail
You can mail your return and your remittance, if any, to the address shown
on the GST/HST return.
Business Number on your cheque and make it payable to the Receiver General.
Do not send cash in the mail. To avoid processing delays, do not staple
or attach receipts or other supporting documents to your return.
You have to make your remittance at your financial institution if it is
more than $50,000.
2 - at your financial institution
If you are remitting an amount owing, you can take your return and remittance
to your participating financial institution in Canada, unless:
- you are
offsetting an amount owing on the return by a rebate or refund;
- you are
claiming a refund; or
- you are
filing a nil return.
cases, you have to mail your return and remittance to the address shown
on your return. You cannot claim a refund or rebate at your bank or financial
If you are
paying at a financial institution and your return requires attached documentation,
you will have to send us these documents separately.
3 - using GST/HST NETFILE and TELEFILE
You may be eligible to file your return electronically using GST/HST NETFILE
or TELEFILE if you have a four-digit access code printed on the working
copy of your personalized GST/HST return and all of the following conditions
- your return
has a nil balance or a refund of $10,000 or less;
Business Number, name, address, and reporting period printed on your
return are correct;
return does not include an amount at line 111; and
- you do
not need to file a rebate application with your return.
A four-digit access code will be printed on your return if all of the
following conditions are met:
- your account
has at least a one-year history of filing GST/HST returns;
account is not a joint filer;
account is not in bankruptcy proceedings; and
Québec does not administer your account.
You have to file a GST/HST return for every reporting period, even if
you have no net tax to remit and are not expecting a refund. In other
words, even if you have no business transactions in a reporting period,
you still have to file a return. Otherwise, you may experience delays
in getting refunds for later reporting periods and you can expect to receive
a failure to file reminder notice.
to temporarily stop filing GST/HST returns for specific reporting periods
You may be eligible to stop filing returns for reporting periods during
which you have little or no GST/HST to report (for example, if you operate
a seasonal or part-time business, or if you are a non-resident who carries
on business in Canada only for a short period of time each year).
periods are called designated reporting periods. To temporarily stop
filing GST/HST returns, send us a written request. Once your request
is approved, you will not have to file GST/HST returns for all designated
reporting periods within a fiscal year, as long as you continue to
meet the following criteria:
- you expect
that the amount of GST/HST you will charge and other amounts that you
must add to your net tax in a reporting period will be $1,000 or less;
- you have
met all your obligations with us (Customs, income tax, and GST/HST);
- you did
not revoke a designation for reporting periods in the current fiscal
Once approved, a designation for a reporting period may be revoked if
you no longer meet the above criteria.
reporting periods are to be designated, the total of all the amounts to
be added to your net tax for those reporting periods must be $1,000 or
less. Any amount owing in a designated reporting period is carried forward
to the next reporting period.
temporarily stop filing GST/HST returns if you are an annual filer or
a branch of a registrant, unless the registrant as a whole applies for
designated reporting periods.
your GST Registration online