If you have a completed GST-HST worksheet you can easily file your GST-HST return, either by using the figures on the Worksheet and transfering them to a return, or by signing and dating the worksheet itself and mailing it to the Canada Revenue Agency.
(If you’re not sure what a GST-HST worksheet looks like, you can download a PDF of one here.)
Filing GST-HST By Mail With Just the Worksheet (Without A Return)
The least complicated way to file your GST-HST return from a complete worksheet is to just sign and date the worksheet itself and mail it in. Technically a Worksheet is different from a return; but it contains all the same data, and once validated with your signature and the date it becomes a legally acceptable substitute.
Before mailing the Worksheet, be sure to check over the business number and the period start and end dates shown at the top and confirm that they are correct.
Mail your signed and dated Worksheet to your local Tax Office. For businesses located in Toronto, mail the Worksheet to: Sudbury Tax Services Centre, 1050 Notre Dame Avenue, Sudbury ON P3A 5C1.
Not in Toronto? Find your local tax office from this list.
If you’d prefer to do something a little more ‘correct,’ read on.
Transfering to a mail-in tear-off GST-HST return
The GST-HST return is a small, tear-off slip that is usually sent to a GST-HST registrant along with the Worksheet and instructions once a year. If you have yours, you can just transfer figures from the numbered boxes on your Worksheet to the same-numbered boxes on the tear-off return.
Mail your completed return to your local Tax Office. For businesses located in Toronto, mail the return to: Sudbury Tax Services Centre, 1050 Notre Dame Avenue, Sudbury ON P3A 5C1. Not in Toronto? Find your local tax office from this list.
If you have misplaced or never received the tear-off return, don’t worry. You can order a new personalized return from the Canada Revenue Agency, or alternatively there are several other options for filing your GST-HST information with the Canada Revenue Agency.
Filing GST-HST Via MyBusinessAccount
If you have registered your business with the Canada Revenue Agency’s My Business Account, you can log in to your account online and file a return online.
Filing GST-HST Via NetFile
Even without a My Business Account you can filing via GST Netfile so long as you have your 4-digit Web Access Code (WAC). You should have received your Access Code in an earlier mailing from the Canada Revenue Agency, but be aware that some Access Codes only work with a specific return/filing period, and you need a new one for other returns/filing periods.
If you don’t have your Access Code you can obtain one by calling CRA Business Information Line and confirming your identity.
Filing GST-HST Through Your Bank
Some banks will allow you to file your GST-HST returns in-branch and/or online. Contact your bank to find out how they handle it.
Be aware, however, that there is a difference between filing a return (i.e., informing CRA of your GST-HST figures and calculations) and paying your GST-HST owing – they can be done separately and often are. Make sure you actually file your return!
Still confused? Get in touch with us at Personal Tax Advisors and let us help!