If you're registered for Canada GST/HST, you must file returns and remit any tax due according to your assigned reporting period. This guide covers the filing and payment process through the Canada Revenue Agency (CRA).
For broader information about Canadian GST/HST rates, HST provinces, and taxability for digital products, see the Canada GST/HST Guide. For how to register, see the Canada GST/HST Registration Guide.
How to file GST/HST returns in Canada
All GST/HST returns and payments must be in Canadian Dollars (CAD). If you collect payment in another currency, convert all amounts to CAD before filing.
When to file and pay
Most businesses file quarterly, due within one month of the end of each reporting period. The CRA assigns your filing frequency and periods when you register.
| Reporting period | Due date |
|---|---|
| Q1 (January–March) | April 30 |
| Q2 (April–June) | July 31 |
| Q3 (July–September) | October 31 |
| Q4 (October–December) | January 31 |
You must file a return for every period, even if you had no GST/HST to remit. A return with no activity is a nil return and is filed the same way as a regular return.
How to file
You can file GST/HST returns through:
- CRA My Business Account — the CRA's primary online portal for registered businesses
- NETFILE — the CRA's electronic filing service
- Third-party accounting software — many platforms support direct GST/HST filing with the CRA
Before filing, collect all information about your taxable sales to Canadian customers during the reporting period:
- Total revenues (all sales to Canadian customers)
- Taxable sales (sales subject to GST/HST)
- GST/HST collected or collectible during the period
- Input tax credits, if you are registered under normal registration — simplified registrants cannot claim ITCs
Step-by-step: file a GST/HST return
- Log in to your CRA My Business Account
- Navigate to your GST/HST account
- Select the reporting period you want to file
- Enter your total revenues, taxable sales, and GST/HST collected
- Review and submit your return
- Save your confirmation number as your filing record
How to pay
Payment is due at the same time as your return. You can pay through:
- CRA My Business Account — pay directly from a linked bank account
- Online banking — add the CRA as a payee at your Canadian bank
- Wire transfer or electronic funds transfer (EFT) — for businesses without a Canadian bank account
All payments must be in CAD. Include your Business Number and GST/HST account identifier in the payment reference so the CRA can apply it to the correct account.
GST/HST rates
The federal GST rate is 5%. In provinces participating in the Harmonized Sales Tax, a combined federal-provincial rate applies:
| Province / Territory | Rate | Type |
|---|---|---|
| Ontario | 13% | HST |
| Nova Scotia | 14% | HST |
| New Brunswick | 15% | HST |
| Newfoundland and Labrador | 15% | HST |
| Prince Edward Island | 15% | HST |
| Alberta, Northwest Territories, Nunavut, Yukon | 5% | GST only |
| British Columbia, Manitoba, Quebec, Saskatchewan | 5% | GST only (+ separate PST/QST) |
What to do in between returns
Once registered, you must:
- Charge the correct GST or HST rate on all taxable sales to Canadian customers
- Issue invoices that include your GST/HST registration number, the tax amount, and the rate charged
- File returns on time for every period, including nil returns
- Pay any balance owing by the due date to avoid interest charges
- Keep records of all sales, taxes collected, and supporting documents for at least six years
For a complete picture of GST/HST rates, B2B rules, and taxability, see the Canada GST/HST Guide.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
