How do I file my GST/HST return in Canada?

Once registered, you must file GST/HST returns and remit any net tax owing. The frequency depends on your annual revenue: - **Annual revenue under C$1.5 million**: Annual filing (due 3 months after fiscal year-end, or by 30 April for calendar-year businesses) - **Annual revenue C$1.5M–C$6M**: Quarterly filing - **Annual revenue over C$6M**: Monthly filing You can file using: 1. **CRA My Business Account** (online — recommended) 2. **NETFILE** 3. **Paper forms** (GST34) When filing, you calculate: Net Tax = GST/HST collected − Input Tax Credits (ITCs). If your ITCs exceed GST/HST collected (common in early months), the CRA will refund the difference. The **Quick Method** of accounting simplifies GST/HST for small businesses with revenue under C$400,000. You remit a fixed percentage of revenue (varies by province and business type) instead of tracking every ITC.

  • Annual filers: under C$1.5M revenue — return due 3 months after year-end
  • Quarterly filers: C$1.5M–C$6M revenue
  • Monthly filers: over C$6M revenue
  • File via CRA My Business Account or NETFILE
  • Quick Method available for businesses under C$400,000 — simplifies filing

Related Questions

  • When do I need to register for GST/HST in Canada?
  • What are Input Tax Credits (ITCs) and how do I claim them?
  • What are the GST/HST rates in each Canadian province?