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GST/HST NETFILE is how you file a return online with just your business number and a 4-digit access code. You don’t need a CRA account. Once the CRA accepts the return, the screen shows a 6-digit confirmation number. And since periods ending in 2024, nearly every registrant has to file electronically anyway, so you’ll probably end up here.
Who can use GST NETFILE?
Most registrants can, whether they’re filing a regular return, a return with schedules or a non-resident return. A few cases have to go another way, so find your line in the table before you start.
| Situation | NETFILE? |
|---|---|
| Regular GST/HST return with your access code | Yes |
| Return with schedules or form GST106 | Yes |
| Non-resident return | Yes |
| You do not have a GST/HST access code | No |
| You need to file an election | No |
| Account administered by Revenu Quebec | No |
| A rebate not listed with the online form | No |
How do you file online?
- Open the GST/HST NETFILE form on the CRA site.
- Enter your business number, access code and the reporting period dates.
- Pick your options: nil return, email notice, rebates or schedules.
- Type in the amounts for the period.
- Review, certify and submit.
- Write down the confirmation number, then pay, or set up direct deposit if you’re getting a refund.
Have your figures ready before you open the form, because a session ends after 35 minutes without activity. The GST/HST calculator works out the tax at your province’s rate ahead of time, so you’re only typing numbers in.
The CRA’s own page on using the online GST/HST NETFILE form says the same: you need the 4-digit code, the session expires after 35 minutes of inactivity, and a successful submission ends with a 6-digit confirmation number. Anyone signed in to a CRA account doesn’t need the access code, which is why many people skip NETFILE once they’ve set that up.
Is NETFILE different from filing in your CRA account?
Yes, though both are electronic. NETFILE is the quick route when you have your business number and access code and don’t want a login. Filing from your CRA account has more features, like seeing your balance and past returns in the same place. If you file once a year and lose your password every time, NETFILE is a fair deal. If you file monthly, the account is probably less hassle.
Jo runs a two-person landscaping crew in Red Deer and files a GST return once a year. She keeps her access code in the same folder as last year’s confirmation number, and filing takes about as long as a Timmies run.
When is the return due?
| Filer | Filing and payment |
|---|---|
| Monthly or quarterly | 1 month after the period ends |
| Annual, most businesses | 3 months after the fiscal year end |
| Individual with business income and a December 31 year end | Pay by April 30, file by June 15 |
Your reporting period isn’t always the one you’d pick. The CRA says it assigns default periods based on revenue, so look at your CRA notice before you file. If a due date lands on a weekend or holiday, check the CRA rule for that day. We didn’t confirm it.
What does one quarter look like in Ontario?
A shop sells $12,000 of taxable goods in a quarter. At 13% HST it collects $1,560. In the same quarter it buys $3,000 of stock and supplies, which carry $390 of HST. The GST/HST calculator gives both figures. The shop claims the $390 as an input tax credit and owes the difference, $1,170.
A quarter ending September 30, 2026 is due one month later, on October 31, 2026. Only have totals with tax already included? The reverse HST calculator splits the tax out.
A refund quarter looks different. Say the same shop sells only $5,000 in a quarter, so it collects $650 of HST, but it buys $8,000 of equipment carrying $1,040. The credit is bigger than the tax collected, so the return shows $390 the CRA owes you. That’s when the direct deposit step earns its place.
What if you lost the confirmation number or the code?
Don’t refile in a panic. A second return for the same period can muddy the record. Check your CRA account or any email notice first, and if you truly can’t find a trace of the filing, contact the CRA before sending another one. For a lost access code, the CRA’s information on getting a GST/HST access code is the place to start, since the NETFILE form can’t be used without one.
What goes wrong most often?
- Wrong reporting dates. Copy the period from your CRA notice, not from memory.
- Skipping a quiet period. The form has a nil return option, so use it when you had no activity, and check the CRA rules on whether one is required.
- Claiming an input tax credit without records. The CRA asks for a supplier name, date, total and tax, and above $500 it wants more detail.
- Claiming late. Most registrants have four years from the period in which the credit was first available.
- Sending a Quebec account through NETFILE. Those accounts belong to Revenu Quebec, so use its route. The GST and QST calculator shows the two taxes side by side.
One more thing. NETFILE here means the GST/HST form for businesses, not the service for personal income tax returns, which has its own certified software and rules. Keep a copy of every filed return and its confirmation number with your records.
Our sources
Rules and dates come from Canada Revenue Agency pages on GST/HST NETFILE, reporting requirements and deadlines, and input tax credits, read in September 2026. The 13% HST rate for Ontario is from the CRA rate table. This site has no link with the CRA or any government, so confirm your own dates in your CRA notices.
Frequently asked questions
What do I need to file with GST/HST NETFILE?
You need your business number, your 4-digit GST/HST access code and the dates of the reporting period.
Do I get proof that the return was filed?
Yes. The CRA shows a 6-digit confirmation number once it accepts the return, so write it down.
Can I use NETFILE for Quebec accounts?
No. Accounts administered by Revenu Québec can't be filed through GST/HST NETFILE.
When is a quarterly GST/HST return due?
One month after the reporting period ends. For a quarter ending September 30, 2026, that's October 31, 2026.
Is electronic filing required?
The CRA says all registrants, except charities and selected listed financial institutions, must file electronically for periods ending in 2024 and later.
Can I file a nil return through NETFILE?
Yes. The form has a nil return option for a period with no activity.
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