GST/HST Returns

Most businesses registered for the GST/HST must file a return on a quarterly basis. However, if your business has annual revenues of $500 000 or less, you can file your GST/HST returns annually. In this case, if your net tax paid in the previous year was greater than $1 500, you pay four tax instalments based on the net tax you paid in the previous year, and an estimate of the current year's net tax. At the end of the year, you file one return that reports your transactions (see the document Business Number - BN).

Businesses registered for GST/HST receive a personalized GST/HST return called GST34 - Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return. To find out how to fill out the GST/HST return, business owners can refer to CRA's publication General Information for GST/HST Registrants (RC4022) Appendix 3 - Line by line instructions for completing your GST return.

Quebec
In Quebec the GST is administered by the Ministère du Revenu du Quebec (MRQ), businesses use a combined GST/HST-QST Return (form FPZ-500-V) . This form allows you to make your combined GST-QST remittance.

GST registrants with a mailing address in Quebec can contact the MRQ, toll free, at 1-800-567-4692 or visit the MRQ Web site.

For more information on the above, please contact a Business Enquiries of the CRA (see Related Reading: Business Window - Supplement or CRA's Web site for a list of addresses).