How to File a GST/HST Return in Canada (2026): NETFILE, Deadlines, Line by Line

How to file a GST/HST return in Canada: the short version

Sign in to CRA My Business Account, open the GST/HST account, choose the reporting period, and file the return with the built-in NETFILE service. You enter total sales (line 101), the GST/HST you charged (line 105) and the GST/HST you paid on business purchases as input tax credits (line 108); the difference is your net tax (line 109), which you pay or receive as a refund. Since reporting periods beginning in 2024, every registrant except charities and selected listed financial institutions has to file electronically, so the paper GST34 return is no longer an option for most businesses. Monthly and quarterly filers have one month after the period ends to file and pay; annual filers have three months after year-end, except sole proprietors with a December 31 year-end, who pay by April 30 and file by June 15.

If your books are in Xero or QuickBooks Online, the software fills those lines from your invoices and bills; you review the return, then either upload the file it produces to the CRA or copy the four numbers into My Business Account. That is how we file for clients, and it is the difference between a 10-minute filing and an afternoon with a spreadsheet.

Who has to file, and how often

Every GST/HST registrant files a return for each reporting period, even a period with no sales, no tax collected and nothing to claim (a nil return). Registering is the trigger, not revenue: once you hold an RT account, the CRA expects a return every period until you close it. If you are not yet registered, start with our GST/HST registration guide, which covers the $30,000 small-supplier threshold and the effective date.

The CRA assigns your reporting period from your annual taxable supplies, and you can elect a more frequent one but not a less frequent one:

Most small businesses start as annual filers. A business that regularly gets refunds (exporters, start-ups spending before they sell, zero-rated suppliers) should elect quarterly or monthly to get the money back sooner. A business that owes every period is usually better off annual with instalments, which we cover below.

Filing and payment deadlines

Two traps. The sole proprietor's dates are split: the return can wait until June 15 but the money is due April 30, and interest runs from May 1 on anything unpaid. And an annual filer whose net tax was $3,000 or more in the previous year has to pay quarterly instalments in the current year, each one due one month after the fiscal quarter ends (April 30, July 31, October 31 and January 31 for a December year-end), usually a quarter of last year's net tax each. Miss them and the CRA charges instalment interest even if the annual return is filed on time. The CRA charges penalties and interest on any return or amount not received by the due date.

What you need before you file

• CRA sign-in and My Business Account access to the GST/HST (RT) account, or a 4-digit GST/HST access code if you file through the standalone NETFILE form instead of the portal. The code comes with your filing package or from the CRA's online access-code service.
• Total sales and other revenue for the period, before tax, including zero-rated and exempt sales. This is line 101 and the CRA compares it to your income tax return.
• GST/HST collected or collectible on taxable sales in the period. Collectible means invoiced, not paid, unless you use the quick method; an invoice dated in the period counts even if the client pays next quarter.
• Input tax credits: the GST/HST paid on business purchases and expenses, backed by invoices that show the supplier's GST/HST number. Meals and entertainment are 50%, passenger vehicles are capped, and personal-use portions are excluded.
• Instalments already paid for the period, if any, and any rebate forms you are claiming.
• Adjustments such as bad debts written off or recovered, and any prior-period corrections.

The practical requirement behind all of that is a set of books where every sale and purchase carries the right tax rate. In Xero or QuickBooks Online, the GST/HST return report pulls lines 101, 105 and 108 from the ledger and shows the transactions behind each number, which is what an auditor asks for. Receipts captured with Dext land in the ledger with the tax already read off the receipt, which is how the input tax credits stay complete without a shoebox. Our Xero GST/HST setup guide covers the tax rates and the return settings.

Filing step by step in My Business Account

1. Sign in and open the GST/HST account. My Business Account lists each program account under the business number; choose the RT account and then "File a return".

2. Confirm the reporting period. The portal shows the period the CRA expects next. If it is not the one you want to file, do not skip ahead; periods must be filed in order.

3. Enter the return. The electronic form mirrors the GST34:

4. Review, submit, save the confirmation number. The confirmation is your proof of filing; keep it with the working papers for the period.

5. Pay. Online banking (add "CRA GST/HST" or "Federal - GST/HST Payment" as a payee with your RT account number), pre-authorised debit set up in My Business Account, the CRA's My Payment service by debit, or at your bank with a remittance voucher. Payment and filing are separate acts; filing on time with no payment still draws interest.

Filing from accounting software. Xero and QuickBooks Online produce the return and a file you can upload through the CRA's GST/HST Internet File Transfer, or you copy the line totals into My Business Account. Either way the software is the source of the numbers; My Business Account is only the delivery. Other routes still exist (the standalone NETFILE form with an access code, TELEFILE by phone, EDI through a participating bank), but for a small business the portal or the software is the whole job.

The quick method, briefly

Small service businesses with annual taxable sales of $400,000 or less can elect the quick method: you still charge the full GST/HST on invoices, but instead of tracking input tax credits you remit a fixed percentage of your tax-included sales, keeping the difference. For a consultant with few expenses it often saves both tax and bookkeeping. The rates depend on your province and whether you sell goods or services; our quick method guide works the numbers. On the return itself, the quick method changes what goes on line 105 and removes most of line 108.

Quebec businesses

If your business is located in Quebec, Revenu Québec administers the GST/HST on the CRA's behalf. You file the combined GST and QST return through Revenu Québec's My Account for businesses, on the same reporting periods and deadlines, and pay Revenu Québec. The line structure is the same idea, with QST reported alongside GST.

Mistakes that cost money

• Line 101 that does not match the income tax return. The CRA cross-checks. Report the same revenue basis (accrual, before tax) on both.
• Claiming input tax credits without a compliant invoice. Over $30 the invoice must show the supplier's GST/HST number and the tax; over $150 it must also show your business name. A card statement is not enough.
• Claiming 100% on meals. Meals and entertainment input tax credits are limited to 50%, mirroring the income tax deduction.
• Forgetting the effective date. Your first return runs from the effective date of registration, not the date you got the number, and it includes tax you should have charged from that date.
• Filing a nil return when there were sales. If you invoiced, you file the real numbers even if nobody has paid you yet.
• Missing sole-proprietor instalments. The June 15 filing date does not move the April 30 payment or the quarterly instalments.

Keep the return, the working papers and the invoices behind every input tax credit for six years from the end of the year the return relates to; our guide to how far back the CRA can audit explains why the six years matter, and GST/HST tips for small business owners covers the everyday habits that keep filings clean.

Frequently Asked Questions

How do I file a GST/HST return online in Canada?

Sign in to CRA My Business Account, open the GST/HST account, select the reporting period and use the built-in NETFILE service to enter line 101 (sales), line 105 (tax collected), line 108 (input tax credits) and the resulting net tax. Alternatively, prepare the return in Xero or QuickBooks Online and upload the file through the CRA's Internet File Transfer, or file the standalone NETFILE form with your 4-digit access code. Save the confirmation number.

Do I have to file GST/HST electronically?

Yes, for any reporting period that begins in 2024 or later, unless you are a charity or a selected listed financial institution. Paper GST34 returns are no longer accepted from other registrants. Electronic options are My Business Account, the NETFILE form, accounting-software upload, TELEFILE by phone and EDI through a participating financial institution.

How often do I have to file GST/HST?

Annually if your taxable supplies are $1,500,000 or less, quarterly between $1,500,000 and $6,000,000, monthly above $6,000,000. You can elect to file more often than assigned, which businesses expecting refunds usually do, but never less often.

When is my GST/HST return due?

Monthly and quarterly filers: one month after the end of the reporting period, for both the return and the payment. Annual filers: three months after the fiscal year-end. A sole proprietor with a December 31 year-end pays by April 30 and files by June 15. Annual filers whose previous-year net tax was $3,000 or more also pay quarterly instalments, due one month after each fiscal quarter.

Do I need to file a GST/HST return if I had no sales?

Yes. A registrant files a return for every reporting period, including a nil return with zeros on every line. Skipping it leaves the period open on the CRA's system and can trigger a demand to file and a penalty. If the business has stopped for good, close the GST/HST account instead.

Where do I get a GST/HST access code?

Only the standalone NETFILE form needs one. The 4-digit code is in the personalised filing package the CRA sends, and you can get or change it through the CRA's online GST/HST access code service using your business number and a previous return's details. Filing inside My Business Account uses your CRA sign-in instead.

Can I file my GST/HST return from Xero or QuickBooks?

Both prepare the return from your ledger and map each tax rate to the right line. Xero and QuickBooks Online can produce a file for the CRA's GST/HST Internet File Transfer, or you copy the line totals into My Business Account. Neither replaces the CRA account itself, which you still need for payments, notices and the filing confirmation.

What is the difference between line 105 and line 108?

Line 105 is the GST/HST you charged customers in the period (collected or invoiced). Line 108 is the GST/HST you paid on business purchases, claimed as input tax credits. Line 109, net tax, is 105 minus 108: positive means you remit, negative means the CRA refunds you.

What happens if I file GST/HST late?

The CRA charges a late-filing penalty on a return with a balance owing and interest on any amount unpaid after the due date, and a demand to file can add a further penalty. Interest also applies to missed or short instalments. Filing on time even when you cannot pay in full limits the penalty to interest on the balance.