CRA forms
The GST/HST Return Explained, Line by Line
1 monthafter the end of a monthly or quarterly reporting period to file the GST/HST return and pay. Annual filers have three months.
Sources checked October 20263 min read
Key points
- Line 103 is tax collected, line 106 is tax paid on purchases, line 109 is the difference
- Monthly and quarterly returns are due one month after the period ends
- Self employed annual filers with a December 31 year end file by June 15, 2027
- Almost every registrant must now file electronically
Who files a GST/HST return
Every business registered for GST or HST files a return for each reporting period, even a period with no sales. The CRA assigns the period from annual taxable sales: annual, quarterly or monthly. Form GST34 is the paper version, but since 2024 almost every registrant has to file electronically, apart from most charities and some listed financial institutions.
Monthly and quarterly filers file and pay within one month of the end of the period. Annual filers generally have three months after their fiscal year end. A self employed individual who files annually with a December 31 year end has until June 15, 2027 to file, but must pay by April 30, 2027.
What each line means
The calculation is simple at heart: the tax you charged, less the tax you paid on your own business purchases. The lines simply break that into parts.
| Line | What goes there |
|---|---|
| 101 | Sales and other revenue, for information; it does not enter the calculation |
| 103 | GST or HST collected or collectible on sales in the period |
| 104 | Adjustments that add to the tax, such as tax on bad debts later recovered |
| 105 | Total tax and adjustments: line 103 plus line 104 |
| 106 | Input tax credits: GST or HST paid or payable on business purchases |
| 107 | Adjustments that reduce the tax |
| 108 | Total input tax credits and adjustments |
| 109 | Net tax: line 105 minus line 108 |
| 110 | Instalments already paid, for annual filers |
| 111 | Rebates claimed on the return |
| 205 and 405 | Tax to self assess, for example on taxable real property or on imported services |
| 114 and 115 | The refund claimed or the amount owing |
Input tax credits and records
Input tax credits are where returns are won and lost. The tax can only be claimed on purchases used in commercial activity, and the claim has to be backed by an invoice or receipt carrying the details the CRA requires, which become stricter as the purchase gets larger. Credits missed in one period can generally be claimed later, within four years for most businesses.
Line 101 confuses many owners because it changes nothing in the calculation. It is reported for information, and the figure should agree with the sales in the business's own books.
Quick answers
When is a quarterly GST/HST return due?
One month after the end of the quarter, for both filing and payment.
Do I have to file a return if I had no sales?
Yes. A registrant files a return for every reporting period, entering zero where there was nothing to report.
Can I still file a paper GST34?
Only in limited cases. Since 2024 almost every registrant has to file electronically.
Related pages
Official sources
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Important. This article provides general educational information, not legal or tax advice for a specific business. Rules, administrative policies, rates and deadlines can change. Confirm your facts and current obligations with the responsible government agency and a qualified adviser.