Filing & payments
GST/HST Instalments: Who Must Pay and When
Understand GST/HST instalments for annual filers, CRA eligibility, payment timing, and records to check.
Filing & payments
Find GST/HST return-filing guides and practical next steps.
20 guides
Filing & payments
How to Amend a GST/HST Return
Correct a filed GST/HST return using CRA’s adjustment process and avoid a duplicate return.
Filing & payments
GST62 GST/HST Return Form
Learn the purpose and limits of Form GST62 and where to get current CRA filing instructions.
Filing & payments
GST34 GST/HST Return Form
Find out what GST34 and GST34-2 are and where to follow CRA filing instructions.
Filing & payments
GST/HST Nil Return
File a GST/HST nil return when the reporting period has no reportable activity.
Filing & payments
GST Working Copy: Prepare a GST/HST Return
Use a GST/HST working copy to prepare return figures and verify the records behind each reported amount.
Filing & payments
GST/HST Access Code: Find, Change or File Without It
The GST/HST access code is a four-digit code for certain CRA business filing methods. Learn when it is required, where to find it and how to change it.
Filing & payments
GST/HST Filing Deadlines: Monthly, Quarterly and Annual
GST/HST return and payment deadlines depend on the CRA reporting period. See the monthly, quarterly and annual rules, including the December 31 sole-proprietor exception.
Filing & payments
CRA NETFILE: Access Code, Dates and How It Works
CRA NETFILE is for personal income-tax returns. Find the current 2026 transmission dates, access-code rules, and the difference between personal NETFILE and business GST/HST filing.
Filing & payments
GST/HST NETFILE: How to File a GST/HST Return Online
Learn how to file HST online in Canada: CRA NETFILE steps, filing vs payment deadlines, the 4-digit access code, and what happens after you file.