A GST working copy is the CRA worksheet that mirrors the return’s highlighted lines: 101, 103–115, 205 and 405. Use it to calculate sales, tax collected, ITCs and net tax, then copy the totals into NETFILE, My Business Account, or the personalized GST34-2 return before filing your actual return. Keep it for your records — never mail it to CRA as the return. The steps below describe the regular method; an elected Quick Method, a special rebate, or a required schedule can change the calculation. CRA: filing by mail and working copy
Where to get the GST/HST working copy (PDF)
The working copy is a CRA-published worksheet with the same line numbers as the return — not a copy of the return itself, which CRA does not offer as a standalone download outside your online account. Download it directly: CRA: GST/HST return working copy (PDF). Fill it in for yourself, then transfer the highlighted totals into NETFILE, My Business Account, or the paper return — never mail the working copy itself. If you need a paper return that is not personalized, request a GST62.
Gather and reconcile the period
Confirm the account number, period and due date. Gather sales and credit notes, invoices showing GST/HST charged or collectible, purchase receipts, eligible input tax credits (ITCs), adjustments, instalment payments and applicable rebate applications. Include tax required to be collected on both paid and unpaid invoices. Separate GST/HST from provincial sales tax and document the business-use portion of purchases. CRA: regular-method return instructions
Fill in the GST/HST working copy line by line
| Working-copy line | Regular-method entry |
|---|---|
| 101 | Total sales and other revenue for the period; excludes GST/HST and PST. See “What goes on line 101 of the GST/HST return” below for the Quick Method exception. |
| 103 | GST/HST collected or collectible, including tax required on unpaid invoices. |
| 104 | Adjustments that increase net tax, such as the GST/HST portion of a previously claimed bad debt later recovered. |
| 105 | Add 103 and 104. |
| 106 | Eligible ITCs for GST/HST paid or payable on business purchases, to the extent allowed and supported. |
| 107 | Eligible adjustments deducted from net tax, such as an applicable bad-debt adjustment. |
| 108 | Add 106 and 107. |
| 109 | Subtract 108 from 105. A negative result means ITCs and adjustments exceed tax and additions. |
| 110–112 | Enter qualifying annual-filer instalments or other permitted payments on 110, eligible rebates on 111 where the rebate form permits, and add them on 112. |
| 113 A–C | On paper, subtract 112 from 109 for 113 A. Add applicable self-assessed amounts, including line 205 (GST/HST due on purchases of taxable real property, other than by an individual who purchased a residential complex, or taxable emission allowances used or supplied primarily — more than 50% — in commercial activities, where the supplier was not required to collect the tax and was not deemed to have collected it) and line 405 (other self-assessed tax, such as an imported taxable supply or the self-assessed provincial part of HST), as directed to reach 113 C; the balance determines line 114 refund or 115 amount owing. |
Electronic NETFILE calculates some totals automatically; TELEFILE asks for selected combined lines instead of every working-copy line. Check CRA’s line instructions for the method used, and check your figures before submitting. If you are claiming an ITC on a self-assessed line 205 purchase, include it on line 106 — or in your line 108 calculation instead if you are filing using GST/HST TELEFILE. If you find an error afterward, request an adjustment to amend a GST/HST return rather than filing a new one for that period. CRA: RC4022 regular-method instructions
What goes on line 101 of the GST/HST return
Line 101 is total sales and other revenue for the reporting period, including zero-rated and exempt supplies. Exclude GST/HST and provincial sales tax, and leave out any amount already reported on an earlier return. Round the figure to the nearest dollar. The one exception is the Quick Method: if you filed a Form GST74 election for the quick method of accounting, CRA’s working copy instructs you to include the GST or HST you collected in the line 101 total — the opposite of the regular-method rule above. Under the Quick Method, line 101 also leaves out supplies on which no GST/HST was charged, such as zero-rated and exempt supplies. Check which method applies to your registration before entering the figure, since the two methods report line 101 differently.
Example: a regular-method period
An Ontario registrant reports $10,000 in taxable sales before HST and $1,300 HST collected or collectible. Eligible, documented ITCs total $400, with no adjustments, instalments, rebates, or self-assessed amounts. Line 101 is $10,000; lines 103 and 105 are $1,300; lines 106 and 108 are $400; line 109 is $900; and line 115 is $900 owing. This assumes all ITC conditions are met.
For a tax-inclusive Ontario price where only 13% HST applies to the entire base, a $113 total contains $13 HST: $113 × 13/113. Do not use that divisor where a separate provincial tax or another treatment applies, or use the reverse GST/HST calculator for another province or total.
File, pay, and retain records
Copy your business number, reporting period and the amounts from the highlighted lines of the working copy into the matching fields of your return or NETFILE. File the actual return by the account’s due date and keep the confirmation with the working copy, invoices, receipts and calculation records — during a post-assessing review, CRA may ask you to explain the amounts on your return. Filing and payment are separate steps. For periods beginning on or after January 1, 2024, most registrants must file electronically; charities and selected listed financial institutions are excepted, and CRA may grant an exemption case by case. CRA: electronic-filing change, CRA: reporting requirements