Get the technical information you need to file GST/HST returns, rebates, and elections using different electronic methods.

Ways to file electronically

GST/HST returns

There are 5 methods you can use to file your GST/HST return electronically:

Using your CRA account

File your GST/HST return directly in your CRA account (My Business Account or Represent a Client) using the built-in GST/HST NETFILE service.

Using the online GST/HST NETFILE form with an access code

If you do not have a CRA account you can file your GST/HST return using the NETFILE form online with an access code.

Through a financial institution using GST/HST Electronic Data Interchange

File your return and remit your GST/HST online through a participating Canadian financial institution using Electronic Data Interchange.

Using third-party accounting software and GST/HST Internet File Transfer

Prepare your GST/HST return using third-party accounting software and upload it directly to the CRA through GST/HST Internet File Transfer.

By phone using GST/HST TELEFILE

File your GST/HST return by phone using CRA's GST/HST TELEFILE service.

Refer to: How to file your GST/HST return

Rebates and forms

You can file the following rebates and forms online:

• Form GST66, Public service bodies’ rebate and GST self-government refund
• Form GST189, General application for GST/HST rebates
• Form GST190, New housing rebate for houses purchased from a builder
• Form GST191, New Housing Rebate Application for Owner-Built Houses
• Form GST490, Rebate for federal, provincial and territorial governments
• Form GST495, Rebate Application for Provincial Part of Harmonized Sales Tax
• Form GST523-1, Non-profit Organizations – Government Funding
• Form GST524, GST/HST New Residential Rental Property Rebate Application

How different rebates can be filed online

Different filing options are available, depending on the rebate type:

• Using your CRA account
  • While filing a GST/HST return
  • Through File a rebate (without filing a return)
• While filing a GST/HST return using the online NETFILE form with an access code
• Using a specific electronic rebate form (without filing a return)

For more information about specific rebates and reason codes, refer to Claim a GST/HST rebate.

Elections

You can file most elections electronically in your CRA account.

Hours of service

GST/HST electronic filing is available 7 days a week for the following hours:

Browser requirements

To make sure you can file securely and confidentially, you must use a Web browser that supports the Transport Layer Security (TLS) protocol. If you don't have a browser that meets the security standard, you can either download a complete browser package or upgrade to TLS 1.2.

Browser settings

You must enable cookies and JavaScript in your browser settings.

Check your browser's options to enable these settings.

Security, privacy, and non-responsibility

Security and confidentiality

The CRA limits access to browsers supporting Transport Layer Security (TLS). TLS is a protocol that provides authentication, confidentially, and data integrity between communicating applications. Using the appropriate safeguards and configuration, TLS provides a method of transmitting data securely across networks. Effective implementation of TLS will assist in mitigating the most serious threats with web-based applications such as eavesdropping, data tampering, and message forgery. Upgrade to TLS 1.2 so that your system is as secure as possible.

The CRA uses advanced encryption technology and security protocols to protect your personal information. However, while we have made every possible effort to ensure the safety and integrity of transactions at our Web site, the Internet is a public network and therefore is outside our control.

Privacy notice statement

Personal information is collected under the authority of the Excise Tax Act (ETA) and/or Québec Sales Tax Act (QSTA) for the purpose of filing your goods and services tax/ harmonized sales tax (GST/HST) and/or Québec sales tax (QST) returns and claiming eligible rebates. Please note that the Internet Protocol (IP) address will be collected, stored and used to identify the general location from where a return/rebate was filed from, to identify anomalies or inconsistencies that may warrant further review.

Information may also be used for the administration and enforcement of the ETA and/or QSTA and may be shared or verified with other government institutions as permitted by law. Incomplete or inaccurate information may result in the delay or denial of refunds and/or rebates; penalties may also apply.

Information is described in personal information bank PPU 241 in the CRA chapter of Information about Programs and Information Holdings (formerly Info Source). Personal information is protected under the Privacy Act and individuals have a right of protection, access to and correction or notation of their personal information. To view the CRA Information about Programs and Information Holdings (formerly Info Source) chapter and further details regarding requests for personal information at the CRA, go to Access to information and privacy at the CRA.

Regarding information relative to the QST, its protection and access provisions are also covered in the Tax Administration Act and in the Access to Documents Held by Public Bodies and the Protection of Personal Information Act.

Non-responsibility of the CRA

The CRA has taken all reasonable steps to ensure the security of this Web site. We have used sophisticated encryption technology and incorporated other procedures to protect your personal information at all times. However, the Internet is a public network and there is the remote possibility of data security violations. In the event of such occurrences, the CRA is not responsible for any damages you may experience as a result.

The CRA is not responsible for any difficulties or problems in downloading and installing software. Technical support is provided by the individual software suppliers.