As a GST/HST registrant, you must complete a GST/HST return for every filing period, even if you have no business transactions to report or GST/HST to pay.
Depending on your business’s total annual sales, you may have monthly, quarterly or annual filing periods. It’s important to know your filing period – it determines your filing and payment deadlines.
There are several ways to file your GST/HST return. Depending on your situation, you can do so online with NETFILE, by phone with TELEFILE, by mail, or at a participating financial institution. For in-depth instructions on when to register, how to open and manage your GST/HST account, charge and collect GST/HST, complete and file a return, or remit (pay) the tax you collected, visit the GST/HST for businesses web page.
If you do not file your returns, any refunds or rebates you are entitled to will be held until the CRA receives them. This includes your T2 corporation income tax refund if you are a corporation, and your T1 personal income tax refund if you are a sole proprietor or partnership.
Stay on top of your returns
If you fall behind on your GST/HST filing and payment deadlines, the Canada Revenue Agency (CRA) may assess your tax payable for any outstanding GST/HST returns under section 299 of the Excise Tax Act. These assessments estimate the amount of GST/HST a registrant is required to pay to the CRA, based on previous income and returns reported.
However, receiving one of these assessments and opting to pay the estimated amount owing does not release you from your obligation to file. You are still required to file your outstanding GST/HST return based on your taxable sales.
After you file your GST/HST return, the CRA will reverse the estimated amount owing in the assessment and replace it with the reported amount owing, subject to review by the CRA as applicable.
Do your part
If you operate a business or are self-employed in Canada, registering for a GST/HST account, charging, collecting, remitting (paying), and filing your returns is your responsibility.
Once the CRA assesses your GST/HST return, you will be sent a notice of assessment which will state that either:
- the CRA owes you a refund or rebate; or,
- your amount owing is more than the payment you made.
If you have an amount owing, make sure to pay it and include any accumulated penalties and interest.
To view the status and the details of a previously filed GST/HST return, go to My Business Account.
Need more information?
The CRA has a number of resources available to help you understand and meet your GST/HST reporting and filing obligations. For more information, go to GST/HST for businesses. For details on your GST/HST account(s), including balances, log in to My Business Account.
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