GST/HST memorandum 7-5
May 2025

This version replaces the one dated February 2018. This memorandum has been updated to reflect an amendment to subsection 278(3) and the addition of subsection 278(0.1) of the Excise Tax Act. In addition, this memorandum has been updated to reflect the revisions to the Electronic Filing and Provision of Information (GST/HST) Regulations.

Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Tax Act (ETA). The information in this publication does not replace the law found in the ETA and its regulations.

If this information does not completely address your particular situation, you may wish to refer to the ETA or relevant regulation, or call GST/HST Rulings at 1‑800‑959‑8287 for additional information. If you require certainty with respect to any particular GST/HST matter, you may request a ruling. GST/HST Memorandum 1-4, Excise and GST/HST Rulings and Interpretations Service, explains how to obtain a ruling or an interpretation and lists the GST/HST rulings centres.

If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1‑800‑567‑4692. You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information.

For listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1‑855‑666‑5166.

GST/HST rates

Reference in this publication is made to supplies that are subject to the GST or the HST. The GST/HST rates are those that were in effect at the time of publishing. For the list of all applicable GST/HST rates (current and historic), go to GST/HST calculator (and rates).

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview.

Table of Contents

• General
  • Who must file by electronic transmission
  • Deemed filing
  • No signature required
  • Proof of electronic transmission
  • Proof of return
  • Rebate applications
• Methods and criteria for electronic filing
  • My Business Account
  • GST/HST NETFILE
  • GST/HST Electronic Data Interchange
  • GST/HST Internet File Transfer
  • GST/HST TELEFILE
  • Electronic filing prohibited
• Payments
  • Payment options
  • Payments or remittances of $10,000 or more
  • Payment due date
• Penalties

General

1. For GST/HST purposes, subsection 278(1) provides that every person that is required to file a return must file the return in a manner authorized by the Minister of National Revenue (Minister). Returns can be filed with the Canada Revenue Agency (CRA) by mail or electronically. However, certain persons are required to file returns electronically using the media specified in writing by the Minister. The criteria for using each filing method are described in paragraphs 16 to 26 of this memorandum.

Who must file by electronic transmission

2. Subsection 278.1(2.1) and section 2 of the Electronic Filing and Provision of Information (GST/HST) Regulations provide that, except for a selected listed financial institution (SLFI) or a charity, a person that is a registrant must file its returns electronically for a reporting period that is in a fiscal year of the registrant in the manner specified by the Minister.

3. For reporting periods that began before January 1, 2024, a person that is not a charity was not required to file their returns electronically if their threshold amount for the fiscal year, as determined under subsection 249(1), did not exceed $1.5 million. However, for reporting periods that began on or after January 1, 2024, the $1.5 million threshold amount no longer applies, meaning all GST/HST registrants, other than SLFIs and charities, are required to file their GST/HST returns electronically.

4. In general, under subsection 249(1), the threshold amount of a person for a fiscal year is calculated based on the total consideration for taxable supplies made in Canada by the person, including those of associates, in the immediately preceding fiscal year. When calculating this amount, a person does not include consideration attributable to supplies of financial services, supplies by way of sale of capital real property, supplies of zero-rated exports of goods and services, and goodwill.

5. Subsection 123(1) defines charity to mean "a registered charity or registered Canadian amateur athletic association within the meaning assigned to those expressions by subsection 248(1) of the Income Tax Act, but does not include a public institution".

6. Subsection 211.18(1) requires every person registered under Subdivision E of Division II – Electronic Commerce to file a return with the Minister by way of electronic filing for each reporting period of the person. A person registered under this Subdivision is a person registered under the simplified GST/HST regime and generally subject to the digital economy provisions of that Subdivision. For more information on electronic filing applicable to these persons registered under the simplified GST/HST regime, go to GST/HST for digital economy businesses ‑ Complete and file a return.

Deemed filing

7. If a person files a return electronically, the return is deemed under subsection 278.1(3) to be filed in prescribed form on the day the CRA confirms that it was accepted. If a third party service provider files a return electronically on behalf of a person, it is the person's responsibility to obtain and keep copies of the confirmations sent by the CRA to the third party service provider.

No signature required

8 .Generally, under section 279, a return, certificate, or other document required to be provided by a person (other than an individual) for GST/HST purposes has to be signed on behalf of the person by an individual duly authorized for that purpose. However, this requirement does not apply to a return filed electronically under section 278.1.

Proof of electronic transmission

9. For GST/HST purposes, if a notice or other communication is made available in electronic format to a person informing them that a notice or other communication requiring attention is available in the person's secure electronic account, such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is considered under subsection 335(10.1) to be sent to, and received by, the person on the date that the electronic message is sent to the electronic address most recently provided by the person to the CRA.

10. A notice or other communication is considered to be made available if it is posted by the CRA in the person's secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not revoked that authorization before that date.

11. The CRA keeps a communication log of all electronically filed returns and payments received. If there is any dispute about whether a particular return or payment was ever transmitted, the person must provide proof of a successful transmission received from the CRA for the transmission in question (for example, the confirmation number shown on the GST/HST NETFILE confirmation notice). In the absence of clear evidence, the CRA's communication log will serve as the determining record of all transmissions.

Proof of return

12. For GST/HST purposes, subsection 335(12.1) indicates that a printout provided by the CRA of information received by electronic media under section 278.1 shall be received as evidence and is, in the absence of evidence to the contrary, proof of the return filed by the person under that section.

Rebate applications

13. Registrants that make a rebate application relating to an amount required to be reported in a GST/HST return that must be filed electronically should ensure that the rebate application is mailed and received by the CRA on or before the due date of the return. However, some rebate applications may be filed electronically using My Business Account, through the Sign in to your CRA account portal, or GST/HST NETFILE. These rebates include:

• public service bodies' rebates filed by registrants and non-registrants
• GST/HST new housing rebates filed by builders, where the builder paid or credited the amount of the rebate to the buyer
• Ontario First Nations point-of-sale relief filed by registrant suppliers
• GST/HST government rebates filed by eligible provincial and territorial entities (for those entities in provinces or territories that have agreed to pay the GST/HST up front on purchases, then claim a government rebate of that amount through a special rebate mechanism)
• rebates for the provincial part of the HST

14. Both registrants and non-registrants can also use My Business Account or GST/HST NETFILE to file Form GST523-1, Non-profit Organizations - Government Funding.

15. For the most current information on rebates that can be filed electronically, go to Electronic rebate forms.

Methods and criteria for electronic filing

16. For those whose accounts are administered by Revenu Québec, go to About My Business Account – CRA account help and follow the instructions there.

My Business Account

17. Registrants may register for a CRA account to use My Business Account, which is a secure online portal that allows a registrant to manage tax-related information for their business with the CRA, including filing returns electronically using a single user ID, password, and business number. My Business Account can also be accessed through an accredited Sign-in Partner. An authorized representative for a registrant can access My Business Account on behalf of the registrant using Represent a Client, through the Sign into your CRA account portal.

GST/HST NETFILE

18. GST/HST NETFILE is an electronic filing service that allows eligible persons with a four-digit access code to file GST/HST returns and eligible rebates directly to the CRA. The access code is printed on the electronic filing information package (Form GST34-3) or on the personalized return (Form GST34-2 or Form RC7200) that the person receives in the mail. A person can change the four-digit access code online at Get a GST/HST access code or by calling the CRA at 1‑800‑959‑5525. If a person accesses GST/HST NETFILE through the "File a return" link in My Business Account, through the Sign in to your CRA account portal, the person will not need to enter the access code when filing the return.

19. A person registered under the simplified GST/HST regime must file the simplified return using GST/HST NETFILE.

20. All GST/HST registrants may use GST/HST NETFILE to file their returns electronically. SLFIs are not required to file their GST/HST returns electronically, but they may choose to use electronic media to file their interim returns (Form GST34-2 or Form RC7200).

GST/HST Electronic Data Interchange

21. GST/HST Electronic Data Interchange (EDI) is a computer-to-computer exchange of information in a standard format filed electronically through a participating financial institution or third party service provider. All registrants that are not required to use GST/HST NETFILE may use GST/HST EDI to file electronic returns and make payments. Persons that are SLFIs that report both the GST/HST and QST (Form RC7200) are restricted from using EDI. Persons that are SLFIs only for GST/HST purposes that are only GST/HST registrants may use GST/HST EDI (Form GST34-2).

22. To use GST/HST EDI or for more information, go to GST/HST EDI filing and remitting or contact a participating financial institution or third party service provider.

GST/HST Internet File Transfer

23. GST/HST Internet File Transfer is an Internet-based filing service that allows eligible registrants to file GST/HST returns directly to the CRA using third party CRA-approved accounting software. A registrant uses the four-digit access code printed on the electronic filing information package (Form GST34-3) or on the personalized return (Form GST34-2) to use GST/HST Internet File Transfer to file the return. All registrants that are not required to use GST/HST NETFILE may use GST/HST Internet File Transfer to file returns. Persons that are SLFIs that report both the GST/HST and QST (Form RC7200) are restricted from using the GST/HST Internet File Transfer. Persons that are SLFIs only for GST/HST purposes that are only GST/HST registrants may use this method (Form GST34-2).

24. To use GST/HST Internet File Transfer or for more information, go to GST/HST Internet File Transfer.

GST/HST TELEFILE

25. GST/HST TELEFILE is a method that allows eligible registrants to file GST/HST returns using the four-digit access code and a touch-tone telephone to call 1‑800‑959‑2038. An automated telephone process prompts the registrant for tax information using a telephone keypad. Registrants will receive a confirmation number once they have completed the process. All registrants that are not required to use GST/HST NETFILE may use GST/HST TELEFILE to file returns. Persons that are SLFIs that report both the GST/HST and QST (Form RC7200) are restricted from using GST/HST TELEFILE. Persons that are SLFIs only for GST/HST purposes that are only GST/HST registrants may use GST/HST TELEFILE (Form GST34-2).

26. For more information, go to GST/HST TELEFILE.

Electronic filing prohibited

27. SLFIs are prohibited from filing the following returns electronically:

• non-personalized returns (Form GST62 or Form RC7262)
• annual or final returns (Form GST494 or Form RC7294)
• information returns (Form GST111 or Form RC7291)

Payments

28. In general, under subsection 278(2), a person that is required to pay or remit an amount for GST/HST purposes must pay or remit the amount to the Receiver General. This includes suppliers that are required by section 221 to collect tax from the recipient of a supply, as well as recipients that are required to pay the applicable tax directly to the Receiver General.

Payment options

29. A person can make a payment electronically, through a financial institution, or by mail. A person that files a return electronically and has an amount owing may make a payment the following ways:

• using CRA's pre-authorized debit service in My Business Account, through the Sign in to your CRA account portal, or in GST/HST NETFILE
• using CRA's My Payment service (debit card payment)
• using Make a payment service (Internet or telephone banking)
• using a third party service provider
• mailing a cheque (payable to the Receiver General) to the appropriate tax centre, along with Form RC158, Remittance Voucher – Payment on Filing
• paying in person at a financial institution using Form RC158

30. For the complete detailed list of payment methods, go to Make a payment.

31. If you are a person registered under the simplified GST/HST regime, you must pay electronically. No other payment options are available. Non-residents that do not have a Canadian bank account can make payments to the CRA by wire transfer. A person filing a GST/HST simplified return cannot make a payment with the return if they are:

• filing the return using Represent a Client
• authorized to report net tax for a filing period in a qualifying foreign currency

32. A non-resident person registered under the simplified GST/HST regime may request an authorization to calculate its net tax on its return in a qualifying foreign currency by completing an online Application for foreign currency designation or revocation – Non-resident eligibility. The current qualifying currencies are:

• U.S. dollar
• Euro

33. If the request is approved, the person will start filing and paying in the designated currency for the specified filing periods. For more information on mandatory electronic payment applicable to persons registered under the simplified GST/HST regime, go to GST/HST for digital economy businesses - Pay (remit) the tax you collected.

Payments or remittances of $10,000 or more

34. Under subsection 278(0.1), electronic payment means "any payment or remittance to the Receiver General that is made through electronic services offered by a person described in any of paragraphs [278](3)(a) to (d) or by any electronic means specified by the Minister".

35. Under subsection 278(3), if the amount to be paid or remitted to the Receiver General is $10,000 or more, the payment or remittance must be made by way of electronic payment, unless the person cannot reasonably pay or remit the amount in that manner, to the account of the Receiver General at or through any of the following:

1. a bank, other than an authorized foreign bank that is subject to the restrictions and requirements in subsection 524(2) of the Bank Act
2. a credit union
3. a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public
4. a corporation authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real estate or investing in mortgages or hypothecary claims on real estate

36. Payment can also be made electronically by means other than through a financial institution, such as those described in paragraph 29 of this memorandum.

Payment due date

37. If a person makes a payment or remittance through a financial institution, the CRA does not consider the payment to have been received until the financial institution processes the transaction. For third party service providers, allow sufficient time (generally two or three days) for the financial institution to process the payment and credit the Receiver General account. Online payments are processed at the CRA on the next business day.

38. Registrants can download the CRA Business Tax Reminders mobile app to help keep track of due dates for returns, payments, and remittances.

Penalties

39. There may be penalties that apply when a person fails to file a return electronically or make a payment electronically when required. For additional information on penalties related to electronic filing and payment, refer to GST/HST Memorandum 16-2, Penalties and Interest.

Further information