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.

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.

What this means for you:

• For HST:
  • The provincial part for B.C. is 7%, the Federal part is 5% for a combined HST rate of 12%.
  • The provincial part for Ontario is 8%, the Federal part is 5% for a combined HST rate of 13%.
• All Ontario and B.C. registrants will need to update their accounting and point-of-sale systems to accommodate the change in rate and the new point-of-sale rebates for the implementation date of July 1, 2010.
• Sales tax harmonization in Ontario and B.C. may affect the filing requirements of registrants outside of these two provinces.
• You will file your client's HST return according to their current GST return filing frequency.
• As a result of harmonization, there will be changes to both housing and public service bodies' rebates.

Now, returns with a refund of $50,000 or less, an amount owing (debit balance) or a nil (zero) balance, can be filed through GST/HST NETFILE.

Advantages of using GST/HST NETFILE:

• notices of assessment and refunds are faster (even faster with direct deposit);
• immediate confirmation that the CRA has received a return;
• easy to use;
• secure environment;
• eliminates mailing a paper return; and
• increases calculation accuracy.

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.