GST/HST NETFILE is one way to submit a GST/HST return online. It is different from personal-income-tax NETFILE. For GST/HST registrants whose reporting period begins in 2024 or later, electronic filing is generally required; charities and selected listed financial institutions are exceptions. The CRA lists the available channels, including a CRA account, the GST/HST NETFILE form, a participating financial institution, certified software and TELEFILE. CRA: how to file a GST/HST return
This is a practical filing checklist. It cannot determine whether a particular supply is taxable or whether a particular input tax credit is available. Where that is uncertain, check the CRA guidance or seek professional advice before submitting.
Before you start: confirm that a return is due
Once registered, file a GST/HST return for every assigned reporting period, including a period with nothing to report. The CRA calls that a nil return. A business generally must register when worldwide taxable supplies exceed $30,000 in one calendar quarter or over four consecutive calendar quarters; special rules can apply, including for commercial ride-sharing. CRA: registration threshold and timing
If you are still working out whether you must register, start with GST/HST registration guidance. Registration analysis is separate from the act of filing a return.
Choose the right online filing channel
Use the channel that fits your access and the forms you need to submit.
| Channel | When it is useful | Access code? |
|---|---|---|
| CRA account (My Business Account or Represent a Client) | You can sign in to the relevant business account | No |
| GST/HST NETFILE form | You are filing online outside a CRA account | Yes |
| GST/HST Internet File Transfer | Your third-party software supports the CRA service | Yes |
| Participating Canadian financial institution | Your bank or credit union offers GST/HST Electronic Data Interchange | No |
| GST/HST TELEFILE | You are filing by phone | Yes |
The GST/HST access code is a four-digit security code, not a My Business Account password. It is required for the standalone NETFILE form, Internet File Transfer and TELEFILE, but not when filing in a CRA account or through a participating financial institution. You can find it in My Business Account, change it online in some circumstances, or contact the CRA if needed. CRA: GST/HST access code
If you use GST/HST NETFILE, open the form from the CRA’s official filing-methods page rather than a search-result lookalike.
Gather the numbers and records first
Have your business number and RT account, reporting-period dates, sales records, tax collected or collectible, and records supporting any input tax credits. The CRA’s return working copy shows the core calculation:
- Report net tax on line 109 after the return’s tax-collected and input-tax-credit entries.
- Lines 110 and 111 feed into line 112, total other credits.
- Line 113A is the balance after subtracting line 112 from line 109.
- If applicable, lines 205 and 405 feed into line 113B, total other debits.
- Line 113C is the final balance after adding lines 113A and 113B.
- If line 113C is negative, claim the refund on line 114. If line 113C is positive, enter the payment on line 115.
Do not describe a negative line 109 as a line-115 refund. Check the current return and instructions for the lines and any schedules that apply to your situation. CRA: GST/HST return working copy
For help separating business purchases from ineligible claims, see input tax credits. Keep the invoices and records that support the figures you enter.
GST/HST NETFILE steps
- Check the reporting period and its filing/payment deadline in your CRA account or filing package.
- Open the official GST/HST NETFILE form, or sign in to My Business Account.
- Enter your business number/RT account, access code if the channel requires one, and the exact reporting-period dates.
- Complete the applicable return lines and any required schedules or rebate forms.
- Review the calculated balance and confirm that you have not confused a refund claim with a balance owing.
- Certify and submit the return.
- Save the confirmation number and a copy of what was filed.
- If there is a balance owing, make the payment separately unless your selected channel completes payment at the same time.
For return-specific help, use the GST/HST return guide. If you need to pay after filing, see ways to pay GST/HST.
Filing deadline and payment deadline are not always the same
For monthly and quarterly reporting periods, the filing and payment deadlines are one month after the end of the reporting period. For most annual filers, both are three months after fiscal year-end. A sole proprietor with an annual reporting period has the April 30 payment/June 15 filing split only when all three conditions apply: the person is an individual with a business, has a December 31 fiscal year-end, and had business income for income-tax purposes that year. Most listed financial institutions that file annually have a six-month deadline; the regular deadline applies if the entity is a listed financial institution only because of a section 150 election. CRA: reporting requirements and deadlines
Annual GST/HST instalments are not automatic for every annual filer. The CRA states that they apply when net tax is $3,000 or more in both the previous and current fiscal years. CRA guide RC4022
If a filing or payment date falls on a Saturday, Sunday or public holiday recognized by the CRA, it is on time when received on the next business day. Check the actual date for your period rather than assuming a calendar date will always apply. For a broader 2026 personal and business calendar, see Canada tax deadlines for 2026.
If you are late or need to correct a return
The CRA may charge a GST/HST late-filing penalty when a late return has an amount owing: 1% of the amount owing plus 25% of that 1% for each complete month overdue, to a maximum of 12 months. The CRA says this late-filing penalty does not apply when you owe $0 or the CRA owes you a refund. A registrant required to file electronically can face a $100 first penalty and $250 for each later non-electronic return. Interest may also apply to an overdue balance or late/insufficient instalment. CRA: GST/HST filing penalties
If you discover an error after filing, check the CRA’s adjustment instructions for the return and reporting period before taking action. Preserve the original confirmation and records.
Frequently asked questions
Can I file a GST/HST return without an access code?
Yes, if you file in a CRA account or through a participating financial institution. The access code is needed for the standalone GST/HST NETFILE form, Internet File Transfer and TELEFILE. CRA: access-code rules
Does GST/HST NETFILE mean I have paid the balance?
No. Filing reports the return. Payment is a separate obligation unless the service you use also collects the payment. Confirm both actions and keep their confirmation records.
Is a nil GST/HST return still required?
Yes. The CRA describes a return with nothing to report as a nil return; registered businesses still need to file for their assigned reporting periods. CRA: filing requirements
What if I operate in Quebec?
GST/HST accounts administered by Revenu Québec have different filing arrangements. Confirm the correct administrator and filing route with the official authority before starting a CRA GST/HST NETFILE submission.