GST/HST NETFILE: How to File Your Return Online (Step-by-Step Guide)
What is GST/HST NETFILE?
GST/HST NETFILE is the CRA's free online form for filing a regular GST/HST return (form GST34). You do not need a My Business Account login: your business number and access code identify you. Most GST/HST registrants can use it, but not everyone.
You cannot use NETFILE if you…
- do not have a GST/HST access code;
- need to file an election with the return;
- have an account administered by Revenu Québec (Quebec registrants file with Revenu Québec);
- need to claim a rebate that is not on NETFILE's short approved list (only GST66, GST189 and GST190 can be claimed during filing).
In those cases, file through My Business Account, on paper, or as directed on the CRA's How to file page.
Before you start: checklist
| You need | Where to find it |
|---|---|
| Business number (BN) | 9 digits on your CRA registration letter and past returns. The RT0001 part is the GST/HST program account and is not the same as the BN itself. |
| 4-digit access code | Printed on your GST/HST return form or CRA notice. If lost, request a new one from the CRA (see below). |
| Reporting period dates | Your "from" and "to" dates, exactly as on your filing notice. |
| Return amounts | Sales, GST/HST collected, input tax credits (ITCs), adjustments and any instalments. |
| A supported browser | Follow the browser settings listed on the CRA form page. |
Set aside 20 to 30 minutes and gather everything first: the NETFILE session expires after 35 minutes of inactivity, and all amounts must be in Canadian dollars.
Step-by-step: how to file with NETFILE
- Open the CRA GST/HST NETFILE form from canada.ca (search "GST/HST NETFILE"). Do not use links from unsolicited emails.
- Enter your BN, access code and reporting period dates.
- Select options: nil return if you had no activity, email notification of the confirmation, and any allowed rebate schedules.
- Enter your return amounts. The main lines are below.
- Review every figure. Compare with your books.
- Certify and submit. You are declaring the information is correct and complete.
- Save the 6-digit confirmation number. This is your proof of filing. Print or screenshot the confirmation page and keep it with your records.
- Arrange payment or refund. Pay any amount owing by the due date, or set up direct deposit to receive a refund.
The key lines on a GST/HST return (GST34)
| Line | What it is |
|---|---|
| 101 | Sales and other revenue (before GST/HST) |
| 103 | GST/HST you collected or that became collectible |
| 104 | Adjustments you add (for example, tax on personal use) |
| 105 | Total GST/HST and adjustments (103 + 104) |
| 106 | Input tax credits (GST/HST you paid on business expenses) |
| 107 | Adjustments you deduct |
| 108 | Total ITCs and adjustments (106 + 107) |
| 109 | Net tax (105 − 108). Positive means you owe; negative means a refund. |
How to get or replace your access code
The 4-digit access code comes with your filing notice or return form. If it is lost or not working, the CRA lets you request a new one (through My Business Account or by contacting the CRA). Codes are tied to your account, so do not share them. See the CRA page "Get a GST/HST access code" for the current method.
Common NETFILE problems and fixes
| Problem | Likely cause | Fix |
|---|---|---|
| Access code rejected | Old code, typo, or wrong account | Check the latest CRA notice; request a new code. |
| Cannot select a reporting period | Dates do not match your filing frequency | Confirm the period-end in My Business Account. |
| Session timed out | 35 minutes without activity | Start again with all figures ready. Check whether a return was already accepted before resubmitting. |
| Rebate cannot be claimed | Only GST66, GST189, GST190 are allowed | File via My Business Account or paper for other rebates. |
| No confirmation number | Submission did not complete | Do not submit twice blindly. Check My Business Account, then contact the CRA. |
| Non-resident filer | Needs a SIN or Canadian representative | Use an authorized representative. |
After you file
- Keep records for six years: invoices, receipts, the confirmation number and your working papers.
- Pay on time: late payments accrue interest, and late or missing returns can bring penalties. Filing on time even when you cannot pay in full reduces your exposure.
- Nil returns still must be filed. No sales does not mean no return.
Related tools
Verify tax amounts with our GST/HST calculator by province. Personal benefits are covered in the CGEB payment dashboard.
Frequently asked questions
What do I need to file GST/HST with NETFILE?
You need your 9-digit business number, your 4-digit GST/HST access code, the reporting period dates and the return amounts. You also need a supported browser.
How long does the NETFILE session last?
The session expires after 35 minutes of inactivity, so gather your figures before you start.
What is the NETFILE confirmation number?
It is a 6-digit number the CRA gives after you submit. Keep it as proof of filing.
Can I claim any rebate on NETFILE?
Only three rebate forms can be claimed during NETFILE filing: GST66, GST189 and GST190.
I lost my GST/HST access code. What now?
Request a new access code from the CRA, through My Business Account or by contacting the CRA. Use only the official canada.ca pages.
Do Quebec registrants use NETFILE?
No. Accounts administered by Revenu Québec cannot use the CRA NETFILE form.
Do I file if I had no sales?
Yes. File a nil return for the period using the nil return option.