Every GST/HST registrant in Canada has to file returns electronically for reporting periods beginning in 2024 or later, with exceptions for charities and selected listed financial institutions. For an Ontario business the tax is 13% HST, and the return is due on a schedule set by your reporting period. NETFILE is one of several ways to meet that rule, and this guide covers the business side: how often you file, when the return is due, how to get your access code and what happens if you are late.
Who has to register and charge HST
A business that supplies taxable goods or services generally registers once its sales pass the small supplier threshold. That threshold is $30,000 in four consecutive calendar quarters. Below it, registration is optional, though some small firms register anyway so they can claim tax paid on their purchases.
Once registered, you charge 13% HST on taxable sales in Ontario and file returns that reconcile what you collected against what you paid on business purchases. The difference is your net tax. If you collected more than you paid, you remit the balance. If you paid more, the CRA owes you a refund.
A quick check on how the amounts work: sell $20,000 of services in a quarter and you collect $2,600. Buy $5,000 of business supplies and you pay $650 of tax you can claim back. Net tax owing is $1,950. The GST/HST calculator handles the single-transaction version of that math.
How often you file
Your reporting period is monthly, quarterly or annual. The CRA ties it to the value of your taxable sales in the previous fiscal year, and that figure includes zero-rated supplies such as exports but leaves out exempt supplies.
Monthly filing is required when that amount is over $6 million. Quarterly filing is the standard when it is $6 million or less, and annual filing is allowed only when it does not exceed $500,000. In the reporting rules, a business with taxable revenue over $1.5 million but not more than $6 million in certain quarters is moved to quarterly reporting from the start of its next fiscal year.
You can elect a more frequent period by filing the prescribed form with the CRA. Timing depends on your situation, and changes usually start on the first day of a fiscal year. A business that wants to move should check the current CRA rules before it files the election.
Some owners choose a shorter period on purpose. Monthly filing means more paperwork, but a company that pays large amounts of tax on purchases gets its refunds sooner.
Due dates that matter
For monthly and quarterly filers, the return and the payment are both due one month after the end of the reporting period. Quarter ends in March, June, September and December put the deadlines on April 30, July 31, October 31 and January 31.
Most annual filers have three months after their fiscal year-end to file and pay. A sole proprietor with business income gets a different arrangement when the year ends December 31. The payment is due April 30, and the return is due June 15.
When a due date falls on a weekend or a public holiday the CRA recognizes, the return or payment counts as on time if it arrives the next business day. Annual filers may also have to pay in instalments during the year. The CRA says quarterly instalments equal to 25% of the prior year’s net tax avoid instalment interest if paid on time, even if this year’s tax turns out higher.
Choosing how to file
Four routes meet the electronic filing rule: your CRA business account, the NETFILE form, a participating financial institution and third-party software. Phone and mail do not meet it for periods that begin in 2024 or later.
The access code is what separates the routes. The CRA says you need your 4-digit GST/HST access code for the NETFILE form, for third-party software and for TELEFILE. You do not need it when you file in your CRA account, through a financial institution or by mail.
For many small businesses, the CRA business account is the easier path. There is no code to track down, and you can see your balance and confirm payments in the same place. NETFILE suits owners who do not use an account or who file for a client on a one-off basis.
Getting or replacing the access code
The code is printed on paper forms the CRA mails to registrants, such as the electronic filing information package. If those are gone, you have three ways to get a code. You can view or change it in your CRA business account, a route the CRA says opened in October 2025. You can use the online form if you filed a return in the last 3 years. Or you can phone 1-800-959-5525 in Canada and the United States, or 613-940-8497 collect from other countries.
The code stays the same each period unless you change it. Treat it like a password, and do not share it with anyone who has no reason to file for you.
Filing on NETFILE, in brief
Once you have the code, filing is short. Enter your business number, the code and the reporting period dates. Choose the options that apply, enter the return amounts, review them and tick the certification box. The CRA then gives you a 6-digit confirmation number, which means the return was accepted for processing.
The form has limits. It cannot file elections or certain rebates, and it does not take payment. It supports the paper equivalents of forms GST34-2, GST62 and RC7200. Accounts administered by Revenu Québec fall outside it. For a step-by-step look at one full return, see the companion article on filing a return with HST NETFILE.
Paying what you owe
Payment is generally due when the return is due. The CRA accepts payment online, in person at financial institutions or Canada Post, and by mail. Filing a return does not pay it, so both steps need to happen.
Interest on overdue balances is compounded daily and adjusted quarterly, and it runs from the payment due date. If you cannot pay in full, the CRA suggests contacting it to talk about options, and the earlier you call the more room there tends to be.
Penalties and how to avoid them
The late-filing penalty is 1% of the amount owing plus 25% of that amount for each full month overdue, to a maximum of 12 months. On $1,950 owing, the 1% is $19.50, and each month adds $4.88. Six months late costs $19.50 plus $29.25, or $48.75, before interest.
The CRA does not charge a late-filing penalty when you owe $0 or are owed a refund. It does charge $100 for the first failure to file electronically when required and $250 for each later one. And for electronic returns with incorrect information, the penalty is 5% of the incorrect amount plus 1% a month of the difference until fixed.
In extraordinary circumstances the CRA may cancel or waive penalties and interest, but only through a formal request. Better to build habits that keep you clear. Set a calendar reminder a week before each deadline, keep invoices that support every input tax credit and file even when a period is quiet.
If a CRA letter arrives about a missed return, the CRA notices and unfiled returns guide explains what to do next. Sole proprietors can also check the income tax side with the self-employed tax calculator. Related tools: the PST / QST Sales Tax calculator, plus all our tax calculators.
Sources
- CRA: Reporting requirements and deadlines
- CRA: Using the online GST/HST NETFILE form
- CRA: Get a GST/HST access code
- CRA: GST/HST filing penalties
- CRA: Remit (pay) the GST/HST you collected
- CRA: Authorized fiscal periods and reporting periods (GST 500-2-1)
Common questions
When is my GST/HST return due?
Do I need an access code to file?
What is the late-filing penalty?
Who must file electronically?
Last reviewed: . Figures come from the official sources listed above. How we check the numbers and our editorial policy.