Services for your Business Clients

GST/HST NETFILE

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You can electronically file your client's GST/HST returns using GST/HST NETFILE or GST/HST TELEFILE, however, you will need your client's Web Access Code (WAC). You can get the WAC from the return package if it was addressed to you or you can get it from your client. You can file your client's GST/HST returns through My Business Account without a WAC.

Mandatory since July 1st 2010, GST/HST registrants (excluding charities) with greater than $1.5 million in annual taxable supplies (including those of all their associates) are required to file their GST/HST returns electronically using one of the four methods listed above.

• GST/HST NETFILE
• GST/HST TELEFILE
• GST/HST ELECTRONIC DATA INTERCHANGE (EDI)
• GST/HST INTERNET FILE TRANSFER (GIFT)

However, in certain situations, a registrant may be required to file electronically using a particular option.

Registrants who fail to file an electronic GST/HST return using the correct option, or who fail to report required information will be subject to penalties.

On July 1, 2010, the provinces of Ontario and British Columbia joined the harmonized sales tax (HST) framework. The HST uses the same tax base and structure as the GST, with some exceptions.

Advantages of using GST/HST NETFILE:

• It's fast, easy, and secure.
• There are no paper returns to mail.
• You get immediate confirmation that we have received your return.
• It's available seven days a week.
• You get faster refunds. (Consider combining GST/HST NETFILE with direct deposit).

When filing a return with an amount owing, let your clients know that they can make payments directly through the CRA My Payment Service, their financial institution's internet or telephone banking services, or with Form RC158, GST/HST NETFILE/TELEFILE Remittance Voucher. For returns filed through GST/HST NETFILE, do not use forms GST34 or GST62 to make payments, and do not file a paper copy of the return.

You can also file GST/HST returns and remittances electronically through an electronic data interchange technology system available through most financial institutions.

For more information about GST/HST NETFILE, visit www.cra.gc.ca/gsthst-filing.