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</ol></div></nav> </header> </div> </div> <main property="mainContentOfPage" resource="#wb-main" typeof="WebPageElement" class="container"> <div class="mwstitle section"> <h1 property="name" id="wb-cont" dir="ltr"> GST/HST NETFILE</h1> </div> <div class="mwsgeneric-base-html parbase section"> <section data-ajax-replace="/content/dam/cra-arc/includes/eservices-outage.txt#outage-temp-gsthst-en"></section> </div> <div class="mwsbodytext text parbase section"> <p>If this is your <strong>first time using the service</strong>, we recommend that you review the links under "Topics for GST/HST NETFILE."</p> </div> <div class="mwsbodytext text parbase section"> <p>When you are <strong>ready to file your return</strong>, select the "Ready to file" button.</p> <p>If you are a public service body that does not file GST/HST returns, see the <a href="/en/revenue-agency/services/e-services/digital-services-businesses/gst-hst-netfile/gst-hst-netfile-electronic-rebate-forms.html">Electronic rebate forms</a> page for instructions on how to file your rebate information. </p> </div> <div class="mwspagination section"> <p class="mrgn-tp-lg"> <a class="btn btn-default btn-primary" href="/en/revenue-agency/services/e-services/digital-services-businesses/gst-hst-netfile/gst-hst-netfile-ready-file-online-check-list.html">Ready to file</a> </p> </div> <div class="mwscolumns section"> <div class="row "> <div class="col-md-12"> <div class="mwsbodytext text parbase section"> <h2>Topics for GST/HST NETFILE</h2> <ul class="list-group"> <li class="list-group-item"><a href="/en/revenue-agency/services/e-services/digital-services-businesses/gst-hst-netfile/gst-hst-netfile-about-gst-hst-netfile.html"><strong>About GST/HST NETFILE</strong> </a></li> <li class="list-group-item"><a href="/en/revenue-agency/services/e-services/digital-services-businesses/gst-hst-netfile/gst-hst-netfile-before-you-start.html"> <strong>Before you start</strong> </a></li> <li class="list-group-item"><a href="/en/revenue-agency/services/e-services/digital-services-businesses/gst-hst-netfile/gst-hst-netfile-eligibility.html"> <strong>Eligibility</strong> </a></li> <li class="list-group-item"><a href="/en/revenue-agency/services/e-services/digital-services-businesses/gst-hst-netfile/need-access-code.html"><strong>Get a GST/HST access code</strong></a></li> <li class="list-group-item"><a href="/en/revenue-agency/services/e-services/digital-services-businesses/gst-hst-netfile/gst-hst-netfile-electronic-rebate-forms.html"> <strong>Electronic rebate forms</strong> </a></li> <li class="list-group-item"><a href="/en/revenue-agency/services/e-services/digital-services-businesses/gst-hst-netfile/gst-hst-netfile-adjust-a-return-rebate.html"> <strong>Adjust a return or rebate</strong> </a></li> <li class="list-group-item"><a href="/en/revenue-agency/services/payments-cra.html"> <strong>Make a payment to the Canada Revenue Agency</strong> </a></li> <li class="list-group-item"><a href="/en/revenue-agency/services/e-services/digital-services-businesses/gst-hst-netfile/gst-hst-netfile-frequently-asked-questions.html"> <strong>Frequently asked questions</strong> </a></li> <li class="list-group-item"><a href="/en/revenue-agency/services/e-services/digital-services-businesses/gst-hst-electronic-filing-services-hours-service.html"> <strong>Hours of service</strong> </a></li> <li class="list-group-item"><strong><a href="/en/revenue-agency/corporate/contact-information.html#h2">Business enquiries</a> </strong></li> <li class="list-group-item"><a href="/en/revenue-agency/services/e-services/digital-services-businesses/gst-hst-electronic-filing-services-your-browser.html"><strong>Your browser</strong> </a></li> <li class="list-group-item"><a href="/en/revenue-agency/services/e-services/digital-services-businesses/gst-hst-netfile/gst-hst-netfile-feedback.html"> <strong>Feedback</strong> </a></li> </ul> </div> </div> </div> </div> <div class="mwsalerts section"> <section class="alert alert-warning"> <h2>What's new</h2> <ul> <li>Effective May 13, 2024, the way your business must electronically report the net tax calculation on your GST/HST return has changed. Lines 105 and 108 have been expanded and are no longer fillable fields. They are now automatically calculated based on the amounts you enter on new lines 103, 104, 106, and 107, respectively. For more information on completing your GST/HST return, go to <a href="/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/complete-file-return-business/calculate-net-tax.html">Calculate the net tax – Complete and file a GST/HST return</a> and <a href="/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/complete-file-instructions.html">Instructions for completing a GST/HST Return</a>.</li> <li>Under the new GST/HST measures for supplies of cross-border digital products and services, as well as platform-based short-term accommodation, non-resident suppliers, including digital platform operators, may be required to register under a simplified GST/HST framework and collect the GST/HST in respect of those supplies. If you are purchasing products or services from suppliers registered under the simplified GST/HST framework, and you are registered under the normal GST/HST rules, you must provide proof of registration to these suppliers to ensure they do not charge GST/HST on such supplies. Failing to provide this information may result in difficulties in recovering the GST/HST you paid on those supplies since the GST/HST paid cannot be claimed as an input tax credit or a rebate. For more detailed information on recovering the GST/HST paid on supplies acquired from suppliers registered under the simplified registration regime, please consult <a href="/en/revenue-agency/services/forms-publications/publications/notice322/recovery-gst-hst-under-digital-economy-measures.html" style="background-color: rgb(255,255,255);">GST/HST Notice 322</a><span style="">.</span></li> <li>If you are a non-resident business and have registered under the simplified GST/HST, you can file your simplified GST34 return using the <a href="/en/revenue-agency/services/e-services/digital-services-businesses/gst-hst-netfile.html">GST/HST NETFILE</a> online service or the <a href="/en/revenue-agency/services/e-services/represent-a-client.html">Represent a Client</a> online service. For more information on filing your simplified GST34 return, go to <a href="/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/digital-economy-gsthst/file-return.html">Complete and file a return</a>.</li> <li>If you have no amounts to report you can file your return faster by selecting “I am filing a nil return (all fields are $0)” on the first Web form. Your return will then have $0.00 entered in all the fields. To file your return, agree to the certification statement, and select “Submit”.</li> <li>Public service bodies can file Form GST66, Application for GST/HST Public Service Bodies’ Rebate and GST Self-Government Refund, and Form GST523-1, Non<em>-</em>profit Organizations – Government Funding, using the links on the <a href="/en/revenue-agency/services/e-services/digital-services-businesses/gst-hst-netfile/gst-hst-netfile-electronic-rebate-forms.html">Electronic rebate forms</a> page.</li> <li>You can sign up for <a href="/en/revenue-agency/services/e-services/digital-services-businesses/online-mail-reduce-your-cost-doing-business-saving-time-online.html">email notifications from the CRA</a> by providing your email address when filing your GST/HST return. We will then send you an email when notices, letters, and statements are available to be viewed in <a href="/en/revenue-agency/services/e-services/digital-services-businesses/business-account.html">My Business Account</a>. We will do this instead of printing the documents and mailing you a paper copy. (Separate registration for My Business Account is required).</li> </ul> </section> </div> <section class="pagedetails"> <h2 class="wb-inv">Page details</h2> <div class="row"> <div class="col-sm-8 col-md-9 col-lg-9"> <div class="wb-disable-allow" data-ajax-replace="/etc/designs/canada/wet-boew/assets/feedback/page-feedback-en.html"> </div> </div> </div> <dl id="wb-dtmd"> <dt>Date modified:</dt> <dd><time property="dateModified">2024-08-09</time></dd> </dl> </section> </main> <div class="newpar new section"> </div> <div class="par iparys_inherited"> </div> <div class="newpar new section"> </div> <div class="par iparys_inherited"> <div class="global-footer"> <footer id="wb-info"> <h2 class="wb-inv">About this site</h2> <div class="gc-contextual"><div class="container"> <nav> <h3>Canada Revenue Agency (CRA)</h3> <ul class="list-col-xs-1 list-col-sm-2 list-col-md-3"> <li><a href="/en/revenue-agency/corporate/contact-information.html">Contact the CRA</a></li> <li><a href="/en/revenue-agency/services/update-information-cra.html">Update your information</a></li> <li><a href="/en/revenue-agency/corporate/about-canada-revenue-agency-cra.html">About the CRA</a></li> </ul> </nav> </div></div> <div class="gc-main-footer"> <div class="container"> <nav> <h3>Government of Canada</h3> <ul class="list-unstyled colcount-sm-2 colcount-md-3"> <li><a href="/en/contact.html">All contacts</a></li> <li><a href="/en/government/dept.html">Departments and agencies</a></li> <li><a href="/en/government/system.html">About government</a></li> </ul> <h4><span class="wb-inv">Themes and topics</span></h4> <ul class="list-unstyled colcount-sm-2 colcount-md-3"> <li><a href="/en/services/jobs.html">Jobs</a></li> <li><a href="/en/services/immigration-citizenship.html">Immigration and citizenship</a></li> <li><a href="https://travel.gc.ca/">Travel and tourism</a></li> <li><a href="/en/services/business.html">Business</a></li> <li><a href="/en/services/benefits.html">Benefits</a></li> <li><a href="/en/services/health.html">Health</a></li> <li><a href="/en/services/taxes.html">Taxes</a></li> <li><a href="/en/services/environment.html">Environment and natural resources</a></li> <li><a href="/en/services/defence.html">National security and defence</a></li> <li><a href="/en/services/culture.html">Culture, history and sport</a></li> <li><a href="/en/services/policing.html">Policing, justice and emergencies</a></li> <li><a href="/en/services/transport.html">Transport and infrastructure</a></li> <li><a href="https://international.gc.ca/world-monde/index.aspx?lang=eng">Canada and the world</a></li> <li><a href="/en/services/finance.html">Money and finance</a></li> <li><a href="/en/services/science.html">Science and innovation</a></li> <li><a href="/en/services/indigenous-peoples.html">Indigenous peoples</a></li> <li><a href="/en/services/veterans-military.html">Veterans and military</a></li> <li><a href="/en/services/youth.html">Youth</a></li> </ul> </nav> </div> </div> <div class="gc-sub-footer"> <div class="container d-flex align-items-center"> <nav> <h3 class="wb-inv">Government of Canada Corporate</h3> <ul> <li><a href="https://www.canada.ca/en/social.html">Social media</a></li> <li><a href="https://www.canada.ca/en/mobile.html">Mobile applications</a></li> <li><a href="https://www.canada.ca/en/government/about.html">About Canada.ca</a></li> <li><a href="/en/transparency/terms.html">Terms and conditions</a></li> <li><a href="/en/revenue-agency/corporate/privacy-notice.html">Privacy</a></li> </ul> </nav> <div class="wtrmrk align-self-end"> <img src="/etc/designs/canada/wet-boew/assets/wmms-blk.svg" alt="Symbol of the Government of Canada"/> </div> </div> </div> </footer> </div> </div> <script type="text/javascript">_satellite.pageBottom();</script> <script src="//ajax.googleapis.com/ajax/libs/jquery/2.2.4/jquery.min.js" integrity="sha256-BbhdlvQf/xTY9gja0Dq3HiwQF8LaCRTXxZKRutelT44=" crossorigin="anonymous"></script> <script src="/etc/designs/canada/wet-boew/js/ep-pp.min.js"></script> <script src="/etc/designs/canada/wet-boew/js/wet-boew.min.js"></script> <script src="/etc/designs/canada/wet-boew/js/theme.min.js"></script> </body> </html>