File a GST/HST return, rebate or election electronically

Note

In Quebec, Revenu Québec administers the GST/HST with the exception of selected listed financial institutions (SLFIs) that report both the GST/HST and QST. If you are an SLFI that reports both the GST/HST and QST, you can file your combined GST/HST and QST return (Form RC7200) using My Business Account, Represent a Client or GST/HST NETFILE.

For all other businesses located in Quebec, visit the Revenu Quebec web site.

GST/HST Return

You can file the GST/HST return for your business electronically in various ways, depending on your needs and preferences. Here are the features of each method.

  • My Business Account/ Represent a Client
    • File your GST/HST return (Form GST34)
    • File your combined GST/HST and QST return (Form RC7200)
    • File any applicable schedules with your return
    • View and adjust previously filed returns
    • File and adjust certain rebates
    • View your account balance
    • Access other return types such as payroll, T2
    • Registration and userid/password needed
  • GST/HST NETFILE
    • File your GST/HST return (Form GST34)
    • File your combined GST/HST and QST return (Form RC7200)
    • File any applicable schedules with your return
    • File certain rebates
    • No userid/password needed
  • Electronic Data Interchange (EDI)
    • File your GST/HST return (Form GST34)
    • File certain schedules with your return
    • Allows filer to submit payment at the same time
    • Most financial institutions in Canada offer this service
    • Accessed from your financial institution's Internet banking (no CRA userid/password needed)
    • Does not allow for filing of GST/HST rebates
    • Does not allow for filing of the combined GST/HST and QST return (Form RC7200)
  • GST/HST TELEFILE
    • File your GST/HST (Form GST34)
    • Does not allow for filing of GST/HST rebates or schedules
    • Does not allow for filing of the combined GST/HST and QST return (Form RC7200)
    • No userid/password needed
  • GST/HST Internet File Transfer
    • File your GST/HST return (Form GST34)
    • Requires software purchase from licensed vendor
    • Information taken directly from accounting software automatically - no re-keying required
    • Does not allow for filing of GST/HST rebates or schedules.
    • Does not allow for filing of the combined GST/HST and QST return (Form RC7200)

GST/HST Rebates

There are four GST/HST rebates that you can file electronically. Those types and the filing methods to use are:

  1. Registered filers can file Public Service bodies' (PSB) rebates with a return using My Business Account or GST/HST NETFILE. Both registered and non-registered filers can file their PSB rebate by itself using My Business Account.
  2. Builders can file the GST/HST new housing rebate application for houses where the builder paid or credited the amount of the rebate to the buyer using My Business Account or GST/HST NETFILE.
  3. File Ontario First Nations' point-of-sale rebates accompanied by a GST/HST return using My Business Account or GST/HST NETFILE.
  4. Eligible provincial and territorial entities can file the GST/HST government rebate using My Business Account or GST/HST NETFILE. This GST/HST rebate is for those entities in provinces or territories that have agreed to pay GST/HST upfront on their purchases, then claim a government rebate of that amount through a special rebate mechanism.

Also, registered filers can use My Business Account to file their annual Form GST523-1, Non-Profit Organizations – Government Funding.

GST/HST Elections

There are ten GST/HST elections that you can file electronically using My Business Account:

  1. Election for GST/HST reporting period (GST20)
  2. Election for GST/HST and QST reporting period for a selected listed financial institution (RC7220)
  3. Election or revocation of an election to change a GST/HST fiscal year (GST70)
  4. Election or revocation of an election to change a GST/HST and QST fiscal year for a selected listed financial institution (RC7270)
  5. Notification of accounting periods for GST/HST (GST71)
  6. Notification of accounting periods of a selected listed financial institution for GST/HST and QST (RC7271)
  7. Election and revocation of an election to use the quick method of accounting (GST74)
  8. Notice of revocation of an election for GST/HST reporting period by a listed financial institution (GST20-1)
  9. Notice of revocation of an election for GST/HST and QST reporting period by a selected listed financial institution (RC7220-1)
  10. Election or revocation of an election for closely related corporations and/or Canadian partnerships to treat certain taxable supplies as having been made for nil consideration for GST/HST purposes (RC4616)

See features and compare filing methods

Depending on your needs and preferences, one service may be better for you than another. To help you select the service that is right for you, take a look at the feature comparison chart below.

Table on filing methods
Features My Business Account/ Represent a Client GST/HST NETFILE Electronic Data Interchange (EDI) GST/HST TELEFILE GST/HST Internet File Transfer
File return GST34 checkmark checkmark checkmark checkmark checkmark
File return RC7200 checkmark checkmark - not available - not available - not available
File schedules with your return checkmark checkmark limited - not available - not available
Adjust past returns checkmark - not available - not available - not available - not available
View expected and filed returns checkmark - not available - not available - not available - not available
File and view elections checkmark - not available - not available - not available - not available
File PSB & OFN point-of-sale rebates checkmark checkmark - not available - not available - not available
File new housing rebate checkmark checkmark - not available - not available - not available
File Form GST106 checkmark checkmark - not available - not available - not available
File NPO government funding form checkmark - not available - not available - not available - not available
View and/or adjust PSB rebates checkmark - not available - not available - not available - not available
File Government rebates checkmark checkmark - not available - not available - not available
View account balance checkmark - not available - not available - not available - not available

PSB – Public Service Bodies

OFN – Ontario First Nations

NPO – Non-profit organizations

GST106 – Information on Claims Paid or Credited for Foreign Conventions and Tour Packages

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