GST/HST NETFILE: How to File Your Return Online
Short answer: GST/HST NETFILE is the CRA’s free online form for filing your GST/HST return. You need your Business Number, your 4-digit access code, the reporting period dates and your return figures. The access code is printed on the personalized return the CRA mails you, and you can get a new one at canada.ca/gst-hst-access-code. If you file through My Business Account instead, you use the same NETFILE service and don’t need a code at all.
This guide is for registered Canadian online sellers filing their own GST/HST return. If you’re working out the numbers first, read how to file a GST/HST return, which walks through every line with an example.
Which way should you file?
Section titled “Which way should you file?”| Your situation | Best option | Access code? |
|---|---|---|
| You have a CRA business account (My Business Account) | File inside My Business Account | No |
| Your accountant or bookkeeper files for you | Represent a Client | No |
| You don’t have a CRA account, or can’t sign in | The NETFILE form | Yes |
| Your accounting software supports GST/HST filing | Software (Internet File Transfer) | Yes |
| You want to file and pay in one step at your bank | Your bank (Electronic Data Interchange) | No |
| A very simple return over the phone | TELEFILE | Yes |
| Your account is administered by Revenu Québec | Revenu Québec’s online services | NETFILE not available |
Paper returns aren’t an option for most businesses: since 2024, filing on paper when you’re required to file electronically costs $100 the first time and $250 each time after.
What you need before you start
Section titled “What you need before you start”- Your Business Number: the 9 digits plus RT0001, for example
123456789 RT0001 - Your 4-digit access code, if you’re using the NETFILE form
- The reporting period: the exact “from” and “to” dates. For an annual filer with a December 31 year end, that’s January 1 to December 31
- Your figures: total sales (line 101), GST/HST collected (line 103), input tax credits (line 106), and any instalments you’ve paid (line 110)
Work your figures out before you open the form. The session ends after 35 minutes of inactivity, and nothing is saved until you submit.
Your GST/HST access code
Section titled “Your GST/HST access code”Where to find it
Section titled “Where to find it”The access code is a 4-digit number printed on:
- your personalized GST/HST return (Form GST34-2), or
- the electronic filing information package (Form GST34-3) the CRA mails you.
Many sellers never get one. The CRA no longer sends a personalized return package to new registrants unless they ask for it, and stops mailing the package once you’ve made two electronic payments in a row.
If you don’t have one, or lost it
Section titled “If you don’t have one, or lost it”- Online: go to canada.ca/gst-hst-access-code to get a new code, or to change it.
- By phone: call CRA Business Enquiries at 1-800-959-5525. From outside Canada and the US, call collect at 613-940-8497.
- Or skip it: sign in to My Business Account and file there. No access code is needed.
Not having your access code or a paper return is not a reason to file late. Your return is still due by the deadline.
How to file with GST/HST NETFILE, step by step
Section titled “How to file with GST/HST NETFILE, step by step”- Open the GST/HST NETFILE form on canada.ca (or, in My Business Account, choose to file a GST/HST return).
- Enter your Business Number, access code and reporting period. The CRA checks them against your account before you can continue.
- Pick your options. Tick nil return if you had nothing to report. You can also ask for email notifications and choose any rebates or schedules that apply.
- Enter your amounts. For most online sellers that’s line 101 (sales), line 103 (GST/HST collected), line 106 (input tax credits) and line 110 (instalments paid). The form works out line 109 (net tax) and the balance.
- Review. Check every figure. Use Edit or Previous to fix mistakes.
- Certify and submit. Tick the certification box and select Submit.
- Save your confirmation number. You get a 6-digit confirmation number once the CRA accepts the return for processing. Print it or save a screenshot with your records.
- Pay or set up a refund. Select Proceed to pay, or pay by online banking, My Payment or pre-authorized debit. If you’re due a refund, sign up for direct deposit to get it sooner.
Worked example: filing an annual return
Section titled “Worked example: filing an annual return”Harbour & Hide makes leather goods in Saint John, New Brunswick and sells through Shopify. The owner is a sole proprietor with a December 31 year end. Her 2026 figures:
| Line | Amount |
|---|---|
| 101: Sales | $48,500 |
| 103: GST/HST collected | $4,920 |
| 106: Input tax credits | $1,870 |
| 110: Instalments paid | $0 |
| 109: Net tax / balance owing | $3,050 |
She doesn’t have a paper return, so she signs in to My Business Account and files through the built-in NETFILE service, with no access code needed. She files on March 10, 2027, gets her confirmation number, and pays $3,050 before April 30, 2027, her payment deadline. Her filing deadline is June 15, 2027.
Because her net tax is $3,000 or more, she’ll have to pay quarterly instalments during 2027. See instalments.
What NETFILE can and can’t do
Section titled “What NETFILE can and can’t do”| You can file through NETFILE | You can’t |
|---|---|
| Regular GST/HST returns | Elections, such as the Quick Method election (GST74). File these in My Business Account or by mail |
| Nil returns | Most rebate forms not on the CRA’s list |
| Form RC7200 (combined GST/HST and QST return) | Returns for accounts administered by Revenu Québec |
| Non-resident returns, if you meet the conditions | |
| Some rebates and schedules, such as GST66, GST189 (reason code 23) and GST190 |
If you need to claim a rebate NETFILE doesn’t support, include the amount on your electronic return and mail the rebate form to your tax centre so it arrives by the return’s due date.
Common NETFILE errors
Section titled “Common NETFILE errors”| Problem | Likely cause | Fix |
|---|---|---|
| Access code rejected | Old or mistyped code | Get a new code at canada.ca/gst-hst-access-code, or file in My Business Account |
| Reporting period not accepted | Dates don’t match your account | Check your reporting period and fiscal year end in My Business Account |
| Return already filed | You or your accountant filed this period already | To fix a mistake, request a change to the filed return. Don’t file again |
| Session timed out | Over 35 minutes of inactivity | Start again with your figures ready |
| No confirmation number | The return wasn’t submitted | Go back through the steps until you see the 6-digit number |
Fixing a mistake after you file
Section titled “Fixing a mistake after you file”You can’t file the same period twice through NETFILE. To correct a return, request a change through My Business Account or call 1-800-959-5525. Small missed input tax credits can usually be claimed on a later return instead, within the time limit.
Official sources
Section titled “Official sources”- GST/HST NETFILE, Canada Revenue Agency
- How to file a GST/HST return, Canada Revenue Agency
- GST/HST NETFILE frequently asked questions, Canada Revenue Agency
- RC4022 General Information for GST/HST Registrants, Canada Revenue Agency