Canada GST/HST Guide
How to File a GST/HST Return in Canada (Online Guide for 2026)
File your GST/HST return online by gathering your totals, completing the online form, and submitting for confirmation. This guide summarizes the process in plain language.
Last updated: February 9, 2026
Who it is for
GST/HST registrants filing a return for a period
What you need
GST/HST account number, totals for sales and ITCs, filing period dates
Time estimate
20-40 minutes for a basic return
Educational + estimate only
This page is an educational summary. It does not replace official CRA guidance or professional advice.
Watch: GST/HST return filing walkthrough
Prefer a quick visual guide? This short video covers the basics of filing a GST/HST return in Canada, then you can follow the steps and checklist below.
Disclaimer: This video is for general information only and does not replace CRA guidance.
How to file your GST/HST return online (quick answer)
- 1) Gather your sales, GST/HST collected, and eligible input tax credits.
- 2) Confirm your filing period dates and totals.
- 3) Open the CRA online filing method you plan to use (NETFILE form or CRA account).
- 4) Enter totals carefully and review for errors.
- 5) Submit the return and save your confirmation number.
Driver or rideshare? Use the GST/QST calculator
If you drive for Uber, taxi, or delivery apps, your statement totals can be parsed into GST/QST boxes. The calculator helps you estimate remittance and compare Regular vs Quick methods.
Go to the calculatorWhat this method is (plain language)
Filing a GST/HST return online means reporting the totals for your filing period through a CRA online form or business account. You are not re-uploading every receipt - just the totals based on your records.
What you can do / cannot do
You can do
- File a return for the period
- Report sales, GST/HST collected, and ITCs
- Submit and get a confirmation number
You cannot do
- Skip recordkeeping or supporting receipts
- Guess totals without documentation
- Change account details without proper access
Before you start (checklist)
- GST/HST account number and filing period dates
- Total taxable sales and GST/HST collected
- Eligible input tax credits (ITCs) with receipts
- Access code or CRA account access (if needed)
Step-by-step: Using the online NETFILE form
- Sign in or open the GST/HST NETFILE form.
- Confirm your business number and filing period.
- Enter total sales, GST/HST collected, and ITCs.
- Review the calculated balance (owing or refund).
- Submit the return and save your confirmation number.
Alternatives: CRA account vs NETFILE form vs accountant
| Criteria | GST/HST NETFILE form | CRA My Business Account | Accountant |
|---|---|---|---|
| Account needed | No account required | Yes, CRA My Business Account | Handled by the accountant |
| Access code needed | Often required | Not usually | Not for you |
| Confirmation number | Yes | Yes | Provided by your accountant |
| Best for | Simple returns and fast filing | Businesses that want full account access | Complex filings or peace of mind |
| Cost | Free | Free | Paid service |
| When to choose | You have basic totals ready | You already use CRA online services | Multiple entities or complex claims |
Common mistakes to avoid
- Mixing personal and business expenses
- Forgetting to include all taxable sales
- Claiming ITCs without receipts
- Missing the filing deadline
- Not saving the confirmation number
Payments & refunds
If you owe GST/HST, pay by the deadline to avoid interest. If you are owed a refund, keep your records and monitor your CRA account for updates.
Verify official rules
Payment methods and deadlines can change. Always confirm current rules on CRA official pages.
FAQ
Do I need a GST/HST access code to file online?
Can I file a GST/HST return with zero sales?
What if I missed a filing deadline?
Do I need to pay when I file?
How do input tax credits (ITCs) work?
Is NETFILE the same as CRA My Business Account?
Can I amend a GST/HST return after filing?
Is this guide official CRA advice?
Tools that can help
These internal guides compare popular tax tools used by Canadians. Read each review to see which option fits your filing style.
For a full overview, visit the Tax software Canada hub.
More tax resources
Quick links to the rest of our tax pages, including the main tax software hub and calculator tools.
Home
Go back to the TechNextPicks homepage.
Tax software Canada
Compare TurboTax, Wealthsimple, H&R Block, and UFile.
GST/QST driver calculator
Estimate remittance and compare Regular vs Quick methods.
GST/QST toolkit
Calculator, guides, and quick filing links.
Quebec combined guide
GST/HST + QST combined filing steps.
TurboTax guide
See features, pricing, and who it is for.
Wealthsimple Tax guide
Overview for simple, DIY returns.
H&R Block guide
Support options and filing paths.
UFile guide
Structured DIY filing overview.
Verify fast on the official source
Use site searches
Search the official source first, then read the exact subsection that matches your situation.
- Use site:canada.ca gst hst access code
- Use site:canada.ca GST/HST NETFILE
- Use AI to summarize, then verify on official pages