Taxes
How to File a GST/HST Return in Canada
A plain-language guide to how to file a GST/HST return in Canada: reporting periods, NETFILE, input tax credits and records. General tax information.
Understanding how to file a GST return — or an HST return — as a sole proprietor comes down to three steps: confirming you are registered, adding up the GST/HST you collected and the input tax credits you can claim, and submitting the numbers to the CRA on time. Today, most sole proprietors file electronically through CRA My Business Account or GST/HST NETFILE, though paper filing is still an option. This guide covers who must file, the methods available, reporting periods, and the records to keep.
Who has to file a GST/HST return?
If you are registered for the GST/HST, you must file a return for every reporting period — even a period with no sales, and even when you expect a refund. Filing a nil return is still filing.
Registration generally becomes mandatory once you are no longer a small supplier, and voluntary registration is possible earlier. If you are unsure where you stand, review Do I Need to Charge GST/HST?. The small supplier threshold is indexed from time to time, so confirm the current amount on the CRA website rather than relying on an older figure.
What you need before you start
Gather the following so your return is accurate the first time:
- Your Business Number (BN) and the related GST/HST account number.
- Total taxable sales for the period, including GST/HST collected or collectible.
- The GST/HST you collected on those sales.
- Your input tax credits (ITCs) — the GST/HST you paid on eligible business purchases.
- Supporting records: invoices, receipts, bank and credit card statements, and sales summaries.
The rate you charge depends on the province or territory of the sale, which is why a single national rate does not apply. See GST/HST Rates by Province for the current breakdown, and Input Tax Credits in Canada Explained for what you can and cannot claim.
Ways to file your GST/HST return
| Method | Who it suits | Notes |
|---|---|---|
| CRA My Business Account | Most sole proprietors | File, view balances, and track correspondence in one place |
| GST/HST NETFILE | Businesses with a NETFILE access code | Web-based filing using a code issued by the CRA |
| GST/HST TELEFILE | Simple returns | Telephone filing for straightforward figures |
| Paper return by mail | Those who prefer paper or lack reliable internet | The CRA mails a personalised return; allow time for delivery |
| Accountant or bookkeeper | Complex books or several accounts | They file through Represent a Client on your behalf |
Filing online step by step
- Sign in to CRA My Business Account, or have your representative sign in through Represent a Client.
- Select the correct Business Number and the GST/HST return for the period you are reporting.
- Enter your total sales and the GST/HST collected or collectible.
- Enter your eligible input tax credits.
- Review the calculated net tax, check the figures against your records, and submit.
- Save the confirmation number, then pay any balance owing or wait for your refund.
If you file on paper, the same figures go on the printed return, which you mail to the address the CRA provides for your account.
Reporting periods and due dates
When you register, the CRA assigns a reporting period — usually monthly, quarterly, or annual — based on your revenue and account history. You can ask to change your reporting period if your situation changes, and some businesses can elect annual filing with quarterly instalments. Confirm what applies to you in CRA My Business Account.
Returns are generally due shortly after the end of your reporting period, with the exact date shown on your return and in My Business Account. Because due dates shift around weekends and holidays, check your account rather than relying on a general rule. See Tax Instalments in Canada if you are making quarterly payments and want to understand how they interact with your filings.
Paying what you owe or getting a refund
If your return shows a balance owing, pay by the due date using your bank's online bill payment, a CRA pre-authorized debit, or My Payment. Interest and penalties can apply to late payments, so if you cannot pay in full, file on time and contact the CRA about a payment arrangement.
If your ITCs exceed the GST/HST you collected, the return shows a refund instead of a balance. The CRA may review a refund claim before issuing payment, so keep the receipts and invoices that support every ITC you report.
Keeping records and avoiding common errors
- Claiming input tax credits without supporting documentation.
- Entering figures under the wrong reporting period.
- Forgetting to file a nil return for a quiet period.
- Mixing personal and business purchases without a clear record.
Keep your GST/HST records for the retention period the CRA requires, and confirm that period on canada.ca if your records are older. Remember that GST/HST filing is separate from reporting business income: your net self-employment income goes on a T2125 with your personal return. See How to File Taxes as a Sole Proprietor and T2125 Form Explained for that side of the paperwork.
Frequently asked questions
Can I file a GST/HST return with no sales?
Yes. If you are registered for the GST/HST, you must file a return for each reporting period even when you had no sales. This is called a nil return, and it can be filed through CRA My Business Account, NETFILE, TELEFILE, or on paper. Skipping it can lead to penalties and interest, so file on time even when the figures are all zero.
How do I file an HST return online in Ontario?
Ontario businesses file the same GST/HST return as the rest of Canada, because the HST is administered by the CRA. Sign in to CRA My Business Account, select your Business Number, and choose the return for the period you are reporting. Enter your sales, the HST collected, and your input tax credits, then submit. Ontario registrants use the same form and the same account.
What happens if I file my GST/HST return late?
The CRA can charge penalties and interest on late-filed returns and late payments. The penalty depends on your net tax and how late you file, so confirm the current rules on the CRA website. If you are behind on several periods, filing the outstanding returns promptly usually limits further interest. Contact the CRA if you cannot pay, since a payment arrangement may be possible.
Is a GST/HST return the same as my income tax return?
No. The GST/HST return reports the tax you collected and the input tax credits you claim, and it is filed with the CRA's GST/HST program on its own schedule. Your business income and expenses go on form T2125 with your personal T1 income tax return. Sole proprietors usually handle both, but they are separate filings with separate due dates.