Updated Checked by the Tax-Services.ca editorial team How we check
A NETFILE HST return is a GST/HST return you file online with the CRA’s NETFILE form, with no CRA account needed. You need your business number, the reporting period dates and a 4-digit access code, unless you file through your CRA account. Quebec accounts can’t use it. Monthly and quarterly returns are generally due one month after the period ends.
What is GST/HST NETFILE?
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. The CRA describes the service on its page Using the online GST/HST NETFILE form, which is worth a read before your first filing.
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 do you need before you file?
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 GST/HST 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. With the return, the CRA lists GST66 (public service bodies’ rebate), GST189 (reason code 23 only) and GST190 (new housing rebate). Outside the return, the electronic rebate forms cover GST66, GST490 and GST523-1.
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 you doubt a supplier’s registration number, our GST number lookup guide shows how to test it.
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.
What does the filing session look like?
Picture Lena, who sells crafts at markets around Guelph. She sits down after supper with her sales summary and receipts, opens the NETFILE form, and types in her business number and her 4-digit code. She checks that the period dates match her account, then enters her sales and the tax she collected, followed by the tax she paid on costs. The net figure is what she owes or is owed. If anything looks odd, she stops and checks it against her records before sending, because a typo is easier to fix before you submit than after.
Give yourself an hour the first time, a bit more if your records are in a shoebox. Having the figures laid out before you open the form is most of the work.
When is the return due, and what mistakes should you avoid?
The due date depends on your reporting period. The CRA’s reporting requirements page says monthly and quarterly filers file and pay one month after the period ends, so a quarter ending March 31 is due April 30. Most annual filers have three months after the fiscal year-end. A sole proprietor with a December 31 year-end and business income pays by April 30 and files by June 15. A due date that lands on a weekend or public holiday moves to the next business day. Our page on how often to file GST/HST explains how a period gets assigned.
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 (see input tax credits explained)
- 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 did we check these figures?
The NETFILE access code, business number, exclusions and rebate forms come from the CRA‘s GST/HST NETFILE page, read in November 2026. The due dates come from the CRA’s reporting requirements and deadlines page, read in November 2026. The 13% Ontario rate comes from the CRA’s charge and collect pages. The worked example is our own arithmetic. No level of government runs or endorses this site.
Frequently asked questions
What do I need for a NETFILE HST return?
You need your business number, the start and end dates of your reporting period and a 4-digit GST/HST access code. The access code isn’t needed if you file through your CRA business account. You also need your sales, purchases, tax collected and input tax credits ready, because the return is built from those figures.
Can Quebec businesses use GST/HST NETFILE?
No. The CRA says accounts administered by Revenu Québec can’t be filed with GST/HST NETFILE, because Quebec businesses deal with Revenu Québec for both GST and QST. If your business is in Quebec, use Revenu Québec’s own filing services and check its deadlines there, not the CRA’s dates.
Is NETFILE for GST/HST the same as personal income tax NETFILE?
No. They are separate CRA services for different returns, and the access codes and rules differ. GST/HST NETFILE is for business sales tax returns and a short list of rebates. Personal income tax NETFILE is for T1 returns and needs certified tax software, so don’t mix the two up when you search.
Can I file every GST/HST rebate with NETFILE?
No. With the return, the CRA lists only GST66, GST189 (reason code 23 only) and GST190. Outside the return, the electronic rebate forms cover GST66, GST490 and GST523-1. Anything else has to be claimed another way, and NETFILE doesn’t handle elections at all.
When is my GST/HST return due?
Monthly and quarterly filers generally file and pay one month after the period ends. Most annual filers have three months after the year-end. A sole proprietor with a December 31 year-end pays by April 30 and files by June 15. Confirm your own reporting period in your CRA account before relying on a date.
- GST, HST, PST and QST explained for every province
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