How to file a GST/HST return online: options, lines and due dates
Most Canadian businesses registered for the GST/HST now have to file their returns online. One common route is to file in your CRA account (My Business Account, or Represent a Client if you are a bookkeeper or other representative). Other electronic options are the GST/HST NETFILE form, certified accounting software, your bank, and TELEFILE by phone. The CRA’s “How to file” page (updated June 2025) says that if your reporting period starts in 2024 or later, you must file electronically unless you are a charity or a selected listed financial institution.
This guide walks through the options, the main lines on the return, the due dates and how to pay. If your business is located in Québec, read the last section first: you usually file with Revenu Québec, not the CRA.
Do you have to file online?
Almost certainly yes. The CRA’s Guide RC4022 (Rev. 25, updated January 2026) says the old $1,500,000 electronic filing threshold “has been removed for reporting periods that begin on or after January 1, 2024.” Electronic filing is now required for all registrants other than selected listed financial institutions and most charities.
If you must file electronically and you file on paper, the guide lists a penalty of:
- $100 for the first return not filed electronically
- $250 for each return after that
What are the online options?
The CRA’s “How to file” page compares the methods. Here is a short version:
| Method | Who it suits | Access code needed? |
|---|---|---|
| CRA account (My Business Account or Represent a Client) | Owners with a CRA account, and representatives filing for clients | No |
| GST/HST NETFILE form | Businesses without a CRA account | Yes |
| Third-party accounting software (GST/HST Internet File Transfer) | Businesses that prepare the return in their accounting software | Yes |
| Participating financial institution | Businesses that file and pay through their bank | No |
| TELEFILE (phone) | Registrants filing by phone | Yes |
A few details worth knowing:
- CRA account. You file with the built-in NETFILE service, and you do not need an access code. The CRA page shows it also supports payments, elections and some rebates.
- Represent a Client. Guide RC4022 says you “or your representative” can use My Business Account or Represent a Client to file. RC4022 refers to an authorized representative, so a bookkeeper should have the right level of authorization on your account.
- Access code. NETFILE, software uploads and TELEFILE need a four-digit access code. RC4022 says the CRA mails it in your personalized return package each year, and you can also get one online or by calling the Business Enquiries line.
- Software. RC4022 says GST/HST Internet File Transfer lets eligible registrants file using “third-party CRA certified accounting software.” The CRA page says elections are not available through this route.
Which lines go on the return?
The CRA’s instructions for preparing a GST/HST return explain each line. For a business using the regular method, the main ones are:
| Line | What it is | What goes there (regular method) |
|---|---|---|
| 101 | Sales and other revenue | Total revenue for the period, including zero-rated and exempt sales, without GST, HST or provincial sales tax, rounded to the dollar |
| 103 | GST/HST collected or collectible | All GST/HST you collected or were required to collect, on paid and unpaid invoices |
| 104 | Adjustments added | Amounts that increase your net tax, such as the yearly 50% add-back if you claimed 100% of meal and entertainment ITCs |
| 105 | Total GST/HST and adjustments | Line 103 plus line 104 (calculated for you online) |
| 106 | Input tax credits (ITCs) | GST/HST paid or payable on business purchases, including earlier ITCs not yet claimed if the time limit has not passed |
| 107 | Adjustments deducted | Amounts that decrease your net tax, such as GST/HST on bad debts written off |
| 108 | Total ITCs and adjustments | Line 106 plus line 107 (calculated for you online) |
| 109 | Net tax | Line 105 minus line 108 (calculated for you online) |
| 110 | Instalments | Instalments and other annual filer payments you made |
| 111 | Rebates | Rebates you can claim on the return |
Online, the system works out lines 105, 108 and 109 for you. When you file electronically using the regular method, you can choose to split your sales into lines 90 and 91, and those fill in line 101. At the end, line 114 shows a refund and line 115 shows an amount owing.
The same CRA page lists common mistakes. These include keying errors, leaving exempt sales out of line 101, and claiming ITCs for personal purchases or for purchases used to make exempt sales.
When is the return due?
Your due date depends on your reporting period. Guide RC4022 sets these rules:
- Monthly or quarterly filers: file and pay no later than one month after the end of the reporting period.
- Annual filers: usually file and pay no later than three months after the end of the fiscal year.
- Individuals with business income, annual filing and a December 31 year-end: pay by April 30, and file by June 15.
Illustrative example: a quarterly filer with a July 1 to September 30 period would have until October 31 to file and pay. RC4022 adds that when a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, a payment is on time if the CRA receives it by the next business day.
Annual filers may also have to pay quarterly instalments. RC4022 says this applies if your net tax was $3,000 or more for the previous fiscal year and is $3,000 or more for the current one. Instalments are due within one month after the end of each fiscal quarter.
You must file a return for every period, even if you have nothing to report. RC4022 says that if you skip a “nil” return, you could get a failure-to-file notice and a penalty.
How do you pay what you owe?
Guide RC4022 lists these ways to pay:
- your bank’s online or telephone banking (no voucher needed)
- the CRA’s My Payment service
- a pre-authorized debit set up in My Business Account
- at a financial institution in Canada, with a remittance voucher
Since January 1, 2024, the guide says payments of $10,000 or more must be made electronically, or a penalty may apply.
Paying late costs money. RC4022 says a return filed late with an amount owing gets a penalty of 1% of the amount owing, plus 25% of that 1% for each full month late, up to 12 months. Interest on overdue amounts is charged at the basic rate plus 4%.
What if your business is in Québec?
The process above is for returns filed with the CRA. Guide RC4022 explains that “in Quebec, Revenu Québec generally administers the GST/HST.” If your business is physically located in Québec, you have to file your returns with Revenu Québec using its forms, unless you are a selected listed financial institution. The guide also says GST/HST NETFILE excludes accounts administered by Revenu Québec. For how to file, see Revenu Québec’s own guidance at revenuquebec.ca, including its publication IN-203-V, General Information Concerning the QST and the GST/HST.
Where Vigitaxe fits
Vigitaxe is being built to keep your GST/HST return up to date all quarter, fill in the lines from your books and receipts, and warn you before each filing and instalment date. It is designed so you review and approve the return before it is filed. Join the waitlist.
This article is general information about Canadian sales tax filing, not tax, legal or accounting advice. Rules, forms and online services change, so confirm the details on canada.ca or revenuquebec.ca and check your situation with a qualified tax professional.