The Business Link - Alberta's Business Information Service
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GST/HST Returns
Canada Revenue Agency (CRA)
Last Verified:
2004-11-09
Act: Excise Tax Act, R.S.C. 1985, c. E-15
Regulation: Not applicable.
To Whom Does This Apply?
Most persons and businesses engaged in commercial activities in Canada must file GST/HST tax returns for a prescribed reporting period.Summary
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.
DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.
Alberta Contact(s):
See National Contact.
National Contact(s):
Canada Revenue Agency
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site: http://www.cra.gc.ca/menu-e.html