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A NETFILE HST return is a GST/HST return you send to the CRA online, with no paper and no CRA account required. You need your business number, the reporting period dates and, unless you file through your CRA account, a 4-digit access code. That’s the short version. The details below are what trips people up.
What GST/HST NETFILE actually is
NETFILE is the CRA’s online filing service for GST/HST. The CRA says most registrants can use it, including non-residents who have a Social Insurance Number or an authorized Canadian representative. It takes regular returns and a short list of rebates.
One word of warning, since “Netfile” is also the name of the personal income tax filing system. They’re different services with different rules. This page is about the business sales tax one.
What to have on the desk first
Before you open the form, gather the following.
| Item | Why you need it |
|---|---|
| Business number (BN) | Identifies your GST/HST account |
| Access code (4 digits) | Needed unless you file from your CRA account |
| Period start and end dates | Must match your assigned reporting period |
| Sales and purchase totals | The figures that drive the return |
| Tax collected and paid | Your HST on sales and your input tax credits |
If you’ve lost the access code, the CRA page on NETFILE explains how to get it. Filing through your CRA business account avoids the code altogether.
Who can’t use NETFILE
Quebec is the big exception. The CRA states that accounts administered by Revenu Québec are excluded, because businesses in Quebec deal with Revenu Québec for GST and QST. NETFILE also doesn’t handle elections, and it accepts only the rebate forms the CRA lists on its page. Those include GST66 (public service bodies’ rebate) and GST190 (new housing rebate).
If your situation isn’t on that list, you’ll file another way. Check the CRA’s filing methods page before you start, so you don’t build the return and then find out it can’t go through.
Getting the numbers right before you file
The return is only as good as the books behind it. Take an Ontario business with $40,000 of taxable sales in a quarter. At 13% HST, it collected $5,200. If it paid $1,300 of HST on business costs that qualify, the net tax to remit is $3,900. Try your own figures in the GST/HST calculator.
A common headache is the receipt that shows only a total. The HST reverse calculator splits a $1,130 Ontario receipt into $1,000 and $130 of HST. Use it to check that a supplier charged the right amount before you claim the credit.
If your business sells in British Columbia as well, remember PST isn’t part of the GST/HST return. The GST and PST calculator shows how the two differ, though it taxes every item at the full 12% for BC, so exempt items will look higher than real life.
Mistakes and limits
Filing late costs money, and the CRA sets due dates by reporting period. We couldn’t pull a clean table of deadlines from the CRA’s pages, so check the “reporting requirements and deadlines” section on the CRA site for your own period. Don’t rely on a date from a blog.
Other errors we’d watch for:
- Entering a period that doesn’t match your account
- Claiming input tax credits without the supplier’s documents on file
- Forgetting that a Quebec account goes elsewhere
Also, don’t expect the service to fix a wrong number for you. After you file, you can confirm or change a return, and the CRA’s page explains how.
And no, this isn’t a review of any tax software. Commercial products also file returns, and some use their own connection to the CRA. Whether one fits depends on your bookkeeping, and we haven’t tested or compared any.
Where the numbers come from
The NETFILE access code, business number, exclusions and rebate forms come from the CRA’s GST/HST NETFILE page, read in September 2026. The 13% Ontario rate comes from the CRA’s charge and collect pages. The worked example is our own arithmetic. This site isn’t connected to the CRA or any government.
Frequently asked questions
What do I need for a NETFILE HST return?
Your business number, the reporting period dates and a 4-digit access code. The code isn't needed if you file through your CRA account.
Can Quebec businesses use GST/HST NETFILE?
No. The CRA excludes accounts administered by Revenu Québec.
Is NETFILE for GST/HST the same as personal tax NETFILE?
No. They are separate CRA services for different returns.
Can I file every GST/HST rebate with NETFILE?
No. Only the forms the CRA lists, such as GST66 and GST190.
Where do I find my filing deadline?
On the CRA's reporting requirements and deadlines page. It depends on your reporting period.
- GST, HST, PST and QST explained for every province
Which GST, HST, PST or QST applies where you shop or sell in Canada, the 2026 rates for every province, who must register and how to add or remove tax
Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.