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A New GST/HST Processing System
The Canada Revenue Agency (CRA) is replacing its current GST/HST processing system on April 10, 2007.
The CRA is sending information to registrants by mail and with their returns about:
- the implementation of the new processing system;
- the availability of new services and more account information;
- the temporary interruption in service; and
- key legislative changes that will affect registrants.
New services and more account information
The new processing system will result in new services and more account information for GST/HST registrants.
Through Online Requests for Business, GST/HST registrants will be able to electronically ask CRA to perform certain actions on their account, such as:
- searching for the status of a payment;
- reviewing interest charged or paid;
- transferring a credit to other accounts;
- providing additional remittance vouchers for your payments;
- providing account statements, such as a statement of arrears and/or a statement of interim payments;
- providing copies of previously issued notices or statements; and
- changing some of the communication instructions on your account, such as stopping us from sending certain statements or the return envelope with your remittance voucher(s).
You will be able to access these services by visiting Online Requests for Business and through My Business Account.
We will also send you, on a regular basis, statements and notices about the status of your account:
| Statements and notices you currently receive | Statements and notices you will receive under the new system |
You currently receive a Notice of Assessment when you file a rebate application or a GST/HST return with a rebate claim at line 111. Adjustments resulting from an audit, objection, or appeal are communicated through a Notice of Reassessment. |
You will receive a Notice of (Re) Assessment for every return or rebate that we assess or reassess, including adjustments from an audit or an appeal, unless there was no business activity to report on the return during that filing period. A remittance voucher will be included (if applicable). |
| We send you a Statement of Account if you request it. | Statement on request
You can request it electronically through Online Requests for Business or My Business Account. |
| Currently, we do not issue any of the statements or notifications listed in the next column. | You may receive the following statements or notifications: Statement of arrears We will automatically send a monthly statement if there was activity on your account (e.g., if interest was charged or a credit applied), if no Notice of (Re) Assessment has been issued. A remittance voucher will be included if there is an amount owing. You can request this statement electronically through Online Requests for Business or My Business Account. Statement of interest calculated This statement will be included with a Notice of (Re) Assessment if the instalment or arrears interest is more than $5,000. Notification of instalment interest This notification will be included with a Notice of (Re) Assessment when interest or penalty on your instalment has been adjusted for subsequent years on the account. Notification of returned payment This notification will be sent to you if the financial institution informs us that your payment was non-negotiable. A remittance voucher will be included. |
Instalment Base Confirmation Notice Acknowledgement of an instalment payment is not currently issued. |
The instalment base confirmation notice will be discontinued. Information on instalments is available in our guide, General Information for GST/HST Registrants. Statement of interim payment We will send a monthly statement when an interim payment is received. It will include two remittance vouchers (one voucher with the period end date and the other without). You can request this statement electronically through Online Requests for Business or My Business Account. |
| We send personalized remittance vouchers and additional non-personalized vouchers on request | New personalized remittance vouchers will replace the current personalized and non-personalized remittance forms (GST58 and GST426). Non-personalized vouchers will no longer be available. You can request additional personalized remittance vouchers electronically through Online Requests for Business or My Business Account. If an assessment or reassessment results in an amount owing, a personalized remittance voucher will be attached to the Notice of (Re) Assessment or Statement of arrears. |
| The GST/HST return currently has one page. | The new GST/HST return will be two double-sided pages. You may use one page as a working copy for your records and the other to file your return. The print size will be enlarged and easier to read. The new GST/HST return can be used for remitting payments when filing the return. A separate remittance voucher is not required. No additional information will be required on this return. |
| Currently, we do not confirm that elections have been processed. | We will send a confirmation notice or a letter when we have processed an election. |
Temporary interruption in service
As we convert to our new system, there will be a temporary interruption in service from March 19 to April 9, 2007. During this time, you should expect a delay in the processing of your return, and we may not be able to answer specific questions regarding your GST/HST account or the status of your refund. However, we will continue to create GST/HST accounts and provide Business Numbers.
During this interruption in service, you still have to file your returns and make your payments as required.
Note
From April 6 to April 9, 2007, the GST/HST NETFILE and GST/HST TELEFILE services will not be available. However, you will still be able to file your return and remit payments through your online banking service, by mail, or through your third-party service provider during that period.
We apologize for any inconvenience this temporary interruption in service may cause. We want to assure you that we are dedicated to making the transition to our new system as smooth as possible.
Business cessation
Note that if you cease business operations, you must inform us immediately to ensure that all your required returns are filed on time and that no failure to file penalty is applied.
Transfer of jurisdiction
Currently, the mailing address of your GST/HST program account is used to determine whether Revenu Québec or the CRA administers it. As of April 2007, the business address will be used to determine the organization responsible for administering GST/HST. All accounts will be reviewed and transferred between the CRA and Revenu Québec as necessary, and all affected registrants will be notified by mail.
For more information
The 2007 version of our guide, General Information for GST/HST Registrants, will be available in March 2007. This version will include the changes that will take effect in April 2007. To get a copy, visit Ordering forms and publications.
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Date modified: 2006-12-08 |
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