The four-digit GST/HST NETFILE access code is printed on your personalized GST/HST return and, since October 2025, visible in CRA My Business Account under GST/HST → View return details. You need it only for the GST/HST NETFILE form, Internet File Transfer or TELEFILE — not for a personal income-tax NETFILE return, which uses a different eight-character code.
When do you need a GST/HST access code?
You need it only when filing:
- outside a CRA account through the GST/HST NETFILE form;
- through third-party accounting software using GST/HST Internet File Transfer; or
- by GST/HST TELEFILE.
You do not need it when filing in CRA My Business Account or Represent a Client, through a participating Canadian financial institution, or by mail. Those routes have their own authentication or process.
Where to find the code
The code may have been sent in a GST/HST filing package or, for a non-resident registrant, when registration was completed. Since October 2025, an account holder can also find it in CRA My Business Account:
- Sign in to the CRA account.
- Select Business account.
- Select GST/HST and the RT account.
- Select View return details on the account overview.
Representatives using their representative account cannot view the access code, regardless of authorization level, according to the CRA.
How to change a lost code online
The CRA’s online form, GST/HST Access Code Online, is available if you filed a GST/HST return for a reporting period ending within the past three years. You provide the business number and information from that return: either the reporting period and a non-zero Line 109 amount, or the reporting period and the electronic filing confirmation number. You then choose a new code for future returns — the reporting period and Line 109 amount come from your personalized GST/HST return (GST34-2).
If you cannot use the CRA account or online form, the CRA lists Business Enquiries at 1-800-959-5525 in Canada or the United States, and 613-940-8497 collect from outside Canada and the United States.
Avoid the personal-NETFILE mix-up
| Credential | What it is for | Format |
|---|---|---|
| GST/HST access code | Some business GST/HST filing methods | Four digits |
| Personal NETFILE access code | Personal income-tax software filing | Eight letters and numbers |
The GST/HST code belongs to the business filing process. If you are filing a personal T1 return, see the CRA personal NETFILE tax-software page.
For business filing steps after you have access, go to GST/HST filing. Keep the confirmation number after an electronic submission; it can help with future access-code changes. Before you start, check the GST/HST NETFILE service hours.