This guide reflects the rules for the tax year ending December 31, 2025.
It applies to self-employed individuals filing their GST/HST returns in 2026.

If you are registered for GST/HST, you must file regular returns with the CRA. This guide walks you through the entire filing process — from calculating GST/HST collected to claiming Input Tax Credits (ITCs) and submitting your return online.

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🧭 1. Who Must File GST/HST Returns?

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You must file GST/HST returns if:

• You are registered for GST/HST
• You charge GST/HST on your sales
• You elected the Quick Method
• You voluntarily registered (even under $30,000)

You must file even if you had no sales.

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📅 2. Filing Frequency

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CRA assigns your filing frequency based on revenue:

Revenue	Filing Frequency
Under $1.5M	Annual (default)
$1.5M–$6M	Quarterly
Over $6M	Monthly

You can choose to file more frequently, but not less.

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📆 3. GST/HST Filing Deadlines

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✔ Annual filers

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• Return due: June 15
• Payment due: April 30

✔ Quarterly filers

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Due one month after the quarter ends.

✔ Monthly filers

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Due one month after the month ends.

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🧾 4. What You Need Before Filing

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You must have:

• Total sales (excluding GST/HST)
• GST/HST collected
• GST/HST paid on expenses (ITCs)
• Quick Method election (if applicable)
• GST/HST number
• Filing period dates

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🧮 5. How to Calculate GST/HST Owing (Regular Method)

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Step 1 — Calculate GST/HST collected

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Example (Ontario, 13%):

\[ \text{Sales} \times 0.13 \]

Step 2 — Calculate Input Tax Credits (ITCs)

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Add GST/HST paid on:

• Office supplies
• Software
• Equipment
• Travel
• Vehicle expenses (business portion)
• Home office expenses (business portion)

Step 3 — Calculate net tax

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\[ \text{GST/HST collected} - \text{ITCs} = \text{Net tax owing} \]

If negative, you get a refund.

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🧮 6. Example: Regular Method Filing

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You billed $50,000 in Ontario.

GST/HST collected:

\[ 50,000 \times 0.13 = 6,500 \]

ITCs (GST/HST paid on expenses):

• Office supplies: $200
• Software: $100
• Travel: $300

Total ITCs: $600

Net tax owing:

\[ 6,500 - 600 = 5,900 \]

You owe CRA $5,900.

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⚡ 7. Quick Method Filing (If Elected)

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If you use the Quick Method:

• You do not claim ITCs (except on capital assets)
• You apply a reduced remittance rate
• You keep the difference as profit

Example (Ontario):

\[ 50,000 \times 0.088 = 4,400 \]

1% credit on first $30,000:

\[ 30,000 \times 0.01 = 300 \]

Net remittance:

\[ 4,400 - 300 = 4,100 \]

You owe CRA $4,100.

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🖥️ 8. How to File GST/HST Online (Step-by-Step)

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You can file using:

• CRA My Business Account
• GST/HST NETFILE
• Accounting software (QuickBooks, Wave, Xero)

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✔ Filing Through CRA My Business Account

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Step 1 — Log in

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Go to CRA My Business Account.

Step 2 — Select “GST/HST”

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Choose your GST/HST program account (e.g., RT0001).

Step 3 — Select “File a return”

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Choose the period you want to file.

Step 4 — Enter your sales

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Enter:

• Total sales (line 101)
• GST/HST collected (line 105)

Step 5 — Enter ITCs (if applicable)

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Enter:

• Total ITCs (line 108)

Step 6 — Review net tax

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CRA calculates:

\[ \text{Line 105} - \text{Line 108} \]

Step 7 — Submit return

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You will receive a confirmation number.

Step 8 — Make payment

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You can pay:

• Through online banking
• Through CRA My Business Account
• By pre-authorized debit
• By credit card (third-party)

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🧾 9. Filing Through GST/HST NETFILE

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If you prefer NETFILE:

1. Go to the GST/HST NETFILE website
2. Enter your GST/HST number
3. Enter your access code
4. Complete the return
5. Submit and save your confirmation

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🧮 10. Example: Completed GST/HST Return

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Sales: $80,000
GST/HST collected: $10,400
ITCs: $1,200

Net tax:

\[ 10,400 - 1,200 = 9,200 \]

You owe CRA $9,200.

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⚠️ 11. Common Filing Mistakes

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• Including GST/HST in your sales total
• Forgetting to claim ITCs
• Forgetting the 1% Quick Method credit
• Missing deadlines
• Not filing because you had no sales
• Using the wrong filing frequency

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❓ 12. Frequently Asked Questions

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Do I need to file if I had no sales?

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Yes — you must file a “nil return.”

Do I need to pay GST/HST if I didn’t collect any?

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No — but you still must file.

Can I change my filing frequency?

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Yes — through CRA My Business Account.

Can I get a refund?

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Yes — if ITCs exceed GST/HST collected.

Do I need accounting software?

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No — but it simplifies tracking.

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🔗 13. Related Guides

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• GST/HST for Self-Employed Canadians
• GST/HST Quick Method
• T2125 Step-by-Step Guide
• Self-Employment Expenses

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