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A GST/HST access code can also be created over the telephone by the business owner or an authorized representative (with level 2 authorization or higher). GST/HST Access Code Online Your new access code can be used to file all future returns.
- GST/HST electronic filing
GST/HST New Housing Rebate Application for Houses Purchased...
- Before you start
You can change your access code to a number of your choice...
- GST/HST electronic filing
- On this page
- Eligibility information
- Public service bodies' rebate
- Schedule A
- Schedule B
- Schedule C
- GST34 return
- QST return
•Eligibility information
•Public service bodies' rebate
•Schedule A
•Schedule B
•Schedule C
•GST34 return
Business Number
Enter your business number as follows: Enter the first 9 digits in the first text box (e.g. 123456789). Enter the last 4 digits in the second text box (e.g. 1234).
Reporting period dates
Pick a date from the calendar, or enter the date as follows: 4 digits for the year 2 digits for the month 2 digits for the day If you manually enter the date, the format will depend on the browser you are using. The format will be either MM-DD-YYYY or YYYY-MM-DD.
Access code
Enter your four-digit access code. If you have misplaced your access code, go to Need an access code? If you have never received an access code, call us at 1-800-959-5525 and we will give you one. If you are calling from outside Canada and the United States, call us collect at 613-940-8497.
Line 305 - Charity or public institution
Non-selected public service body activities are activities other than: in the case of a person designated to be a municipality, those activities for which a person was designated as a municipality activities carried out in the course of: in the case of a person determined to be a municipality, fulfilling responsibilities as a local authority in the case of a person acting in its capacity as a hospital authority, operating a public hospital, making facility supplies, ancillary supplies, or home medical supplies or operating a qualifying facility to make facility supplies in the case of a person acting in its capacity as a facility operator, making facility supplies, ancillary supplies, or home medical supplies or operating a qualifying facility to make facility supplies in the case of a person acting in its capacity as an external supplier, making facility supplies, ancillary supplies, or home medical supplies in the case of a person acting in its capacity as a school authority, public college, or university, operating an elementary or secondary school, a post-secondary college or technical institute, a recognized degree-granting institution or a college affiliated with or a research body of such a degree-granting institution
Line 306 - Qualifying non-profit organization
If you are a qualifying non-profit organization, you must complete and file Form GST523-1, Non-Profit Organizations - Government Funding, each year. Do not send us your annual reports or financial statements. Non-selected public service body activities are activities other than: in the case of a person designated to be a municipality, those activities for which a person was designated as a municipality activities carried out in the course of: in the case of a person determined to be a municipality, fulfilling responsibilities as a local authority in the case of a person acting in its capacity as a hospital authority, operating a public hospital, making facility supplies, ancillary supplies, or home medical supplies or operating a qualifying facility to make facility supplies in the case of a person acting in its capacity as a facility operator, making facility supplies, ancillary supplies, or home medical supplies or operating a qualifying facility to make facility supplies in the case of a person acting in its capacity as an external supplier, making facility supplies, ancillary supplies, or home medical supplies in the case of a person acting in its capacity as a school authority, public college, or university, operating an elementary or secondary school, a post-secondary college or technical institute, a recognized degree-granting institution or a college affiliated with or a research body of such a degree-granting institution
Line 310 - Hospital authority
Eligible activities, for the purposes of the public service bodies' rebate, means the making of facility supplies, ancillary supplies, or home medical supplies, or operating a qualifying facility to make facility supplies. For more information, go to GST/HST public service bodies' rebates.
BC transition tax and BC transition rebate
The BC transition tax will generally apply to a builder's taxable sale of new housing or an interest in the housing, or a self-supply of new housing, where: GST becomes payable on or after April 1, 2013 (as such, the HST does not apply) and before April 1, 2015, and The construction or substantial renovation of the new housing is 10% or more completed before April 1, 2013. Where the BC transition tax is payable, the builder of the housing may be eligible for a BC transition rebate if the construction or substantial renovation of the housing is at least 10% completed before April 1, 2013 and not more than 90% completed as of that date. For information on the B.C. transition tax and BC transition rebate, see GST/HST Notice No. 276, Elimination of the HST in British Columbia in 2013 - Transitional Rules for Real Property Including New Housing.
Line 705 - BC transition tax
Enter the 2% BC transition tax that became payable by the purchaser (or, in the case of a grandparented sale, the transition tax that was considered to have been paid by the purchaser and for which you must account) in this reporting period for your sale of newly constructed or substantially renovated housing in BC or an interest in such housing. Also enter the amount of any 2% BC transition tax that you have to account for in this reporting period for a self-supply (or supplies) of newly constructed or substantially renovated housing in BC. Do not report GST or HST amounts in this field. This field only applies if the reporting period start date of your return is before April 1, 2015. For more information, see GST/HST Notice No. 276, Elimination of the HST in British Columbia in 2013 - Transitional Rules for Real Property Including New Housing.
Line 122 - BC transition rebate
Enter the total amount of the BC transition rebate(s) you are claiming for this reporting period. A BC transition rebate is not available before the 2% BC transition tax has become payable for the sale (including the sale of an interest) or self-supply of the newly constructed or substantially renovated housing to which the rebate applies. The BC transition rebate application form must be mailed separately to CRA. For more information, see GST/HST Notice No. 276, Elimination of the HST in British Columbia in 2013 - Transitional Rules for Real Property Including New Housing.
Line 1400 - Gross ITCs and adjustments (before recapture)
Enter all input tax credits and any adjustments (for example, rebates paid or credited to customers or for bad debts) that decrease the net tax for this reporting period. Include input tax credits for the provincial part of the HST on specified property or services that are subject to recapture. Note for builders Builders must include on line 1400 the total amount of any GST/HST new housing rebates (including provincial new housing rebates) that they paid or credited to purchasers of newly constructed or substantially renovated housing during this reporting period.
Calculation of ITC recapture
Enter the total amount of input tax credits for the provincial portion of the HST on specified property or services that are subject to recapture on line 1401 (Gross RITCs). Line 1402 (Net RITCs) and the “Total Net RITCs” field will be calculated when you select the "Next" button.
Line 1403 – RITC adjustment in respect of a qualifying motor vehicle
Complete this field only if in this reporting period you have sold or removed a qualifying motor vehicle from Ontario, BC or PEI for which you previously added an RITC amount and are now entitled to recover a portion of that RITC, under section 34 of the Regulations. Enter the amount of the allowable deduction in this field. Note: No deduction is allowed if the qualifying motor vehicle was sold or removed from BC after March 31, 2013.
Line 105 - Total GST/HST and adjustments for period (before RITC reconciliation)
This field will be auto-populated based on the information you provided on Schedule A, if applicable. If Schedule A does not apply, enter the total amount of GST/HST you were required to charge during this reporting period and any adjustments (for example, bad debts that you recovered) that increase your net tax for the reporting period. Only include amounts for the current reporting period. Do not include amounts for the fiscal year being reconciled.
Line 108 - Total ITCs and adjustments (before RITC reconciliation)
This field will be auto-populated based on the information you provided on Schedule B, if applicable. If Schedule B is not applicable, enter all input tax credits and any adjustments (for example, rebates paid or credited to customers or for bad debts) that decrease the net tax for this reporting period. Include input tax credits for the provincial part of the HST on specified property or services that are subject to recapture. Only include amounts that decrease the net tax for this reporting period. Do not include amounts for the fiscal year being reconciled.
Reconciliation of recaptured input tax credits (RITCs)
On line 1402A, enter the actual amount of net RITCs for the fiscal year being reconciled. Calculate this amount by reviewing your financial records at the end of the fiscal year. On line 1402R, enter the total amount of Net RITCs that were reported on line 1402 of Schedule B throughout the fiscal year being reconciled. The "Adjustment to net tax" fields will be calculated when you select the "Next" button.
Line 90 - Taxable sales made in Canada
Enter the total of your taxable sales (including zero-rated supplies) made in Canada for this reporting period. If you have nothing to report, enter "0." Taxable supplies are goods and services that are supplied in commercial activity and are subject to GST/HST. Zero-rated supplies are a limited number of goods and services that are taxable at the rate of 0%. This means that you do not charge GST/HST on the supplies, but you may claim input tax credits for GST/HST paid or payable on purchases made and the expenses incurred to provide the supplies.
Line 91 – Exempt supplies, zero-rated exports, and other sales and revenue
Enter the total of your exempt supplies, zero-rated exports, goodwill, financial services, sales of capital real property, and supplies made outside of Canada for this reporting period. If you have nothing to report, enter "0." A supply means the provision of property or a service in any way, including: sale, transfer, barter, exchange, licence, rental, lease, gift, and disposition. Exempt supplies are goods and services that are not subject to GST/HST. This means you do not charge either tax, and you cannot claim input tax credits on purchases made or expenses incurred to provide the supplies.
Line 101 – Total sales and other revenue
If you have reported an amount on line 90 or 91, line 101 will be calculated when you select the "Next" button.
Line 209 - Net QST
This amount will be calculated when you select the "Next" button.
Line 214 - QST refund claimed
This amount will be calculated when you select the "Next" button.
Line 215 - QST amount owing
This amount will be calculated when you select the "Next" button.
You can change your access code to a number of your choice by using GST/HST Access Code Online. If you have never received an access code, call us at 1-800-959-5525 and we will give you one. If you are calling from outside Canada and the United States, call us collect at 613-940-8497. If you access GST/HST NETFILE through the "File a return ...
To obtain a new access code you will need to enter the following information: The Business Number, and. The reporting period of the current return. CRA will verify the above information by obtaining one of the following: The reporting period and line 109 (i.e. net tax) from a previously filed return; or. The reporting period and confirmation ...
Jul 29, 2024 · To do this, you will need a GST / HST Netfile access code. The CRA sends these via the mail directly to your registered business address. Once you receive your access code, you can easily file your GST / HST return through Netfile. If you have a GST / HST balance, you can pay it using one of the options outlined above.
- 8 Camden St #101, Toronto, M5V 1V1, Ontario
There are two ways of filing your GST / HST. You can either fill out the form and mail in your details to the CRA. Or two you can file for your GST netfile and HST netfile online. The best way to file for your GST netfile or HST is to use the netfile service the CRA provides. This is the fastest and easiest way for filing your return.
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How do I file a GST / HST return?
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What is GST/HST access code online?
How do I get a GST / HST number in Canada?
Starting in the 2020 tax year, all tax filers will be asked to enter their NETFILE Access Code. This is an 8-digit code that you can find on your Notice of Assessment, or your CRA My Account. This is entirely optional to enter, but if you wish to use information from your most recently submitted tax return to confirm your identity with CRA in ...
