You can pay GST/HST to the CRA through your bank’s online banking, CRA My Payment, a pre-authorized debit in My Business Account, in person at a Canadian financial institution with a remittance voucher, or by mail. Payment can be a separate step from filing the return, but through a participating Canadian bank or credit union you can file electronically and pay any amount owing at the same time; confirm the balance, business number and deadline first.
| Method | Where | Voucher needed? | Note |
|---|---|---|---|
| Online banking | Your bank or credit union | No | Payee “Federal – GST/HST Payment” or “…Return and Payment” |
| CRA My Payment | canada.ca, debit card | No | Debit card only, no credit cards |
| Pre-authorized debit | My Business Account | No | Single payment or a scheduled series |
| In person | A Canadian financial institution | Yes (RC158, RC159, RC160 or RC177) | No blank form to print |
| By mail | Cheque or money order | Should be included (RC158, RC159, RC160 or RC177) | Allow time for delivery |
| Payments of $10,000 or more must be made electronically, unless the payer cannot reasonably do so (Excise Tax Act, section 278). | |||
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. A business using the Quick Method calculates net tax differently before remitting it. CRA: deadlines, CRA: Quick Method accounting guide
Can you pay GST/HST monthly?
An annual filer can elect a shorter monthly or quarterly reporting period. Separately, an annual filer whose net tax is $3,000 or more in both the current and previous fiscal year must make required quarterly instalments, which are not optional; the instalment payment methods are the same as the methods above.
How to pay GST/HST 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 lists three ways to make a payment: online, in person and by mail. Besides online banking, you can pay online with My Payment or a pre-authorized debit.
My Payment
CRA’s My Payment service accepts a Visa Debit or Debit Mastercard from a participating Canadian bank or credit union; an Interac card can be used only within Apple Pay, Google Pay or Konek. You can reach it through your CRA account or with the “Pay now using My Payment” button on canada.ca. Choose the GST/HST payment type that matches your purpose, enter the 15-character account number and amount, and keep the online confirmation as your receipt.
Pre-authorized debit
A pre-authorized debit (PAD) lets CRA withdraw the amount you authorize from your bank account on a date you set. Set it up yourself in My Business Account; a PAD can be a single payment or a series of future-dated payments. You can view a PAD at any time, but you must change, cancel or skip an active PAD at least 5 business days before the scheduled payment date.
In person at a financial institution
You can pay at the counter (teller) of any bank or credit union in Canada, but CRA requires your personalized voucher (RC158, RC159, RC160 or RC177) to accompany the payment. Order it in advance — see “GST/HST remittance vouchers” below — since there is no blank voucher to print.
By mail
Mail a cheque or money order together with your personalized voucher; CRA says a voucher should be included with a payment sent by mail. Allow enough time for delivery and your bank’s processing before the due date, and keep a copy of both for your records.
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
GST/HST remittance vouchers (RC158, RC159, RC160, RC177)
A remittance voucher tells CRA which account, period and payment type a paper payment is for. CRA issues four personalized GST/HST versions: RC158 for a payment made when filing a return, RC159 for an amount owing or outstanding balance for a period already assessed, RC160 for an instalment payment, and RC177 for an amount owing before you file your return. Each one is pre-printed with your business number — there is no blank form to download — so order the version you need in advance through My Business Account or Represent a Client, or by calling CRA. CRA: vouchers
Paying without a remittance voucher
Online banking, CRA My Payment and a pre-authorized debit in My Business Account all need no voucher; CRA applies the payment from the details you enter online. A voucher must accompany a payment made in person at a financial institution and should be included with a payment sent by mail.
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