How to use GST/HST EDI

You can use EDI to file the electronic equivalents of:

• Form GST34, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants
• Form GST58, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Remittance

We will continue to send you Forms GST34 and GST58, even if you file using EDI. These forms can be completed and filed in case of a system failure or can be used for your bookkeeping.

Electronic payments

If you file your return electronically, you can also pay the net tax you owe electronically. These transactions must take place through a Canadian financial institution whose products we have tested.

Amounts paid electronically are considered to be received by us on the value date shown by your financial institution.

How does it work?

You will need to register with an approved financial institution or third party service provider. After registering, you can provide the necessary GST/HST return and payment information to them through your computer, by phone, or any other mutually agreeable method.

The financial institution or third party service provider will convert the information into an electronic GST/HST return or payment that meets our specifications, and transmit the return or payment to us.

Filing acknowledgment

When you file a return using EDI, we'll reply to you electronically, telling you the date that we have accepted your EDI transmission. If a third-party service provider files your return on your behalf, you are responsible for obtaining and retaining copies of the acknowledgements sent by the CRA to your service provider.

In the case of an incomplete or faulty transmission, or if we don't send you an acceptance acknowledgment, the return is not considered to be filed. You may be charged interest and/or penalties if the return and payment are not received by your due date.

If you have transmission difficulties, you can use an alternative filing method if necessary (by mail, at your tax service office, or at a financial institution).

We generate a communication log of all returns and remittances filed electronically for record and audit purposes, as well as to answer any enquiries.

In the event of a disagreement over whether your electronic file was transmitted, our log will serve as the determining record unless you can provide proof of a successful transmission.

Books and records

You do not have to send any receipts or supporting documents when you file your GST/HST information electronically, and no signature is required. However, you have to keep your records for six years after the end of the year to which they apply and provide them to us upon request.

If you want to destroy your records before the six-year limit, you must request permission.

Third-party service providers

Third-party service providers are financial institutions or other companies that have been approved by CRA to provide a GST/HST EDI filing and remitting service to businesses.

Although we test software products and services offered by third-party service providers, we are not responsible for the products or services. You still have to make sure that your returns are filed and your remittances are made as required.