📄 Which GST/HST Return to Use in Your Situation

This page helps you determine which GST/HST return your business should file with the Canada Revenue Agency (CRA) based on your specific circumstances and activities. Most GST/HST registrants will file a regular return, but there are special forms for unique situations.

🧾 Main Types of GST/HST Returns

The most common return filed by registrants is referred to as Form GST34 or GST62, although many businesses file electronically and don’t use the printable form. These returns can be filed via:

  • CRA online account
  • GST/HST NETFILE
  • GST/HST TELEFILE
  • Certified accounting software
  • Participating financial institution

You can also file a joint GST/HST and QST return (Form RC7200) for combined reporting in certain cases.

📌 Specialized GST/HST Returns

If your business situation doesn’t fit the regular return, CRA offers additional forms that must be filed on paper:

  • Form GST59 – for imported taxable supplies and internal/external charges
  • Form GST60 – for purchase of real property or carbon emission allowances
  • Form GST489 – for self-assessment of provincial HST
  • Form GST531 – for First Nations Goods and Services Tax (FNGST)
  • Form RC7260 – combined GST/HST & QST for certain financial institutions

These specialized returns are generally not available electronically.

🌐 Non-Resident Digital-Economy Businesses

If you are a non-resident digital-economy business registered for GST/HST under the simplified registration, you should refer to CRA’s dedicated guide for completing returns for non-resident digital businesses.

📊 Filing a Nil Return

Even if your business had no income, you must file a return for each reporting period. Filing a return with all “0” amounts is called a nil return.

📌 Other Filing Considerations

  • If your business operates multiple activities under one GST/HST account, include revenues from all activities in one return.
  • If you sold business assets (like equipment or furniture), GST/HST usually applies and must be reported.
  • If you provided taxable benefits to employees, the GST/HST collected or collectible on those benefits must be reported.
  • If taxable supplies dropped below $30,000, you still must file returns for each reporting period once registered.

🔗 Official & Related Resources