A GST/HST return reports the amount owing; payment is a separate step. Confirm the balance, your 15-character business number and RT extension, the reporting period and deadline before choosing a payment method. Retain both the filing confirmation and payment receipt. CRA: pay the GST/HST
Find the amount and deadline
For a regular return, net tax starts with GST/HST collected or collectible and adjustments, less eligible ITCs and other adjustments. Instalments, applicable rebates and self-assessed amounts can change the final amount payable. Use the completed return and CRA account balance rather than paying the gross tax collected without checking. CRA: return instructions
Monthly and quarterly filers generally pay one month after the period ends. Most annual filers pay three months after fiscal year-end. An annual sole proprietor with a December 31 fiscal year-end and business income for tax purposes generally pays by April 30 and files by June 15; other annual deadlines can apply. CRA’s weekend and recognized-holiday rule may move a deadline to the next business day. CRA: deadlines
Pay online through your bank
- Sign in to your participating bank or credit union’s business online banking or tax-payment service.
- Choose the CRA GST/HST payment or return-and-payment option appropriate to your purpose. CRA gives examples including Federal – GST/HST Payment – GST-P and Federal – GST/HST Return and Payment – GST34; the exact choices depend on the bank.
- Enter your full 15-character account number, such as
123456789RT0001, and provide the period and other information the bank requires. - Confirm the amount and date, submit, and retain the receipt. Allow for your bank’s processing time and verify the payment in your CRA account. CRA: online banking payments
Other ways to pay
CRA also lists My Payment using a participating debit card, pre-authorized debit through a CRA account, and applicable in-person or mail options. For a paper payment, use the appropriate CRA-issued personalized voucher. RC158 is for payment on filing, RC159 for an amount owing, and RC160 for interim instalments; order the right voucher through CRA’s listed channels. Online payments do not require a paper voucher. CRA: vouchers, CRA: instalment payment methods
GST/HST payments or remittances of $10,000 or more must be made electronically, unless the payer cannot reasonably do so. Excise Tax Act, section 278, CRA: electronic payments
If you cannot pay
File the return on time even if you cannot pay the full balance. CRA says you can contact it about a payment arrangement or schedule a series of pre-authorized debit payments in your business account. CRA: arrange payments Interest can accrue on overdue amounts. If your account is administered by Revenu Québec, use its applicable payment process. CRA: payment and interest