Question 1

Who Is Required to File a GST/HST Return in Canada?

Accepted Answer

If you are registered for GST/HST, you must file a return for every reporting period, even if you have no activity, no net tax, or you are closing your account. Filing a return with nothing to report is called a nil return. There is a $30,000 revenue threshold. If a business earns $30,000 or more in revenue, GST/HST registration becomes mandatory.

Question 2

Is Electronic Filing Mandatory for GST/HST Returns?

Accepted Answer

Yes. For reporting periods beginning in 2024 or later, all GST/HST registrants – except charities and selected listed financial institutions (SLFIs) – must file electronically. Paper filing can result in penalties.

Question 3

What Are the Penalties If I Don’t File Electronically When Required?

Accepted Answer

Failure to file electronically can result in:
 • $100 penalty for the first non‑electronic return
 • $250 penalty for each subsequent non‑electronic return
 
These penalties apply even to nil or credit returns.

Question 4

What Methods Can I Use to File My GST/HST Return?

Accepted Answer

The CRA offers several filing methods, including:
 • CRA online account (My Business Account or Represent a Client)
 • GST/HST NETFILE online form (requires an access code)
 • participating financial institutions
 • third‑party accounting software via Internet File Transfer
 • telephone (TELEFILE)
 • mail (paper forms)
 
Each method has different capabilities and restrictions.

Question 5

Do I Need to File Even If I Owe Nothing or Had No Business Activity?

Accepted Answer

Yes. You must file a return for every reporting period, regardless of whether you made sales, collected tax, or owe anything. This includes periods of no business activity.

Your Guide to GST/HST Tax Filing in Moncton

FAQs

Who Is Required to File a GST/HST Return in Canada?

Is Electronic Filing Mandatory for GST/HST Returns?

What Are the Penalties If I Don’t File Electronically When Required?

What Methods Can I Use to File My GST/HST Return?

Do I Need to File Even If I Owe Nothing or Had No Business Activity?