How to File a GST/HST Return and Remit Taxes to the CRA (Canada)
Purpose:
Provide a simple, repeatable process to prepare, file, and pay your GST/HST correctly using accounting records.
Who this is for:
Incorporated businesses
Sole proprietors and partnerships
Anyone filing GST/HST using accounting software
Step 1: Confirm Your GST/HST Filing Period
Open QuickBooks Online
Go to Taxes → Sales Tax
Check:
Filing frequency (e.g., annual, quarterly, monthly)
Reporting period start and end dates
Why this matters:
If the period in your books doesn’t match the CRA period, your return will be wrong.
Step 2: Run a Profit & Loss Report (Sales Check)
Go to Reports → Profit & Loss
Set the same reporting period as your GST/HST return
Run the report
Save it as a PDF
What to verify:
Total sales look reasonable
No owner contributions or loans are included as sales
Step 3: Run the GST/HST Detail Report
Go to Reports
Search for GST/HST Detail
Set the same reporting period
Run the report
Check carefully:
Each invoice shows correct GST/HST
Taxable vs zero-rated sales are correct
Owner capital injections are not taxed
Step 4: Reconcile GST/HST Payable on the Balance Sheet
Go to Reports → Balance Sheet
Set the same reporting period
Locate GST/HST Payable (Line 103)
Confirm:
GST/HST collected minus ITCs equals the payable balance
Example:
GST/HST collected: $44.98
Input tax credits (ITCs): $30.39
GST/HST payable: $14.59
Step 5: Prepare the GST/HST Return in QuickBooks
In Taxes → Sales Tax
Click Prepare return
Select the correct reporting period
Review the summary
Save or print the GST62 report
Do NOT mark as filed yet
Best practice:
Keep the GST62 PDF for your records.
Step 6: File the Return with the CRA
File online using:
Canada Revenue Agency My Business Account
Or GST/HST NETFILE
You will need:
Business number (RT account)
CRA access code
Correct reporting period
Step 7: Enter the CRA GST/HST Return Lines
Enter amounts carefully:
Line 90 / 91 – Total sales (Canada / outside Canada if required)
Line 105 – GST/HST collected
Line 108 – Input tax credits (ITCs)
Line 113C – Amount owing or refund
⚠️ Errors here change your tax liability.
Step 8: Submit the Return (Filing)
Review all entered lines
Submit the return online
Save the CRA confirmation number or page
Important:
Filing and paying are two separate steps.
Step 9: Pay the GST/HST Owing
After filing:
Go to CRA → Business taxes → GST/HST payment
Enter:
Business number
End of reporting period
Payment amount (line 113C)
Choose payment method:
Online banking
Pre-authorized debit
Credit/debit card
Save the payment confirmation.
Step 10: Avoid Common GST/HST Errors
Before finalizing, double-check:
Owner contributions are not recorded as sales
ITCs are included
Filing period matches CRA
Balance Sheet payable matches GST/HST detail
Zero-rated or export sales are reported correctly
Step 11: Deadlines & Record Keeping
Filing Deadline (Annual Filers Example)
Period: Jan 1 – Dec 31
Due date: Jan 31 of the following year
Keep These Records (PDFs)
Profit & Loss
GST/HST Detail report
Balance Sheet
GST62 return
CRA filing confirmation
Payment receipt
Quick Reference Summary
✅ Match reporting periods first
✅ Reconcile reports before filing
✅ Filing ≠ payment
✅ Save all PDFs and confirmations
Good to consider:
A GST/HST filing checklist
A GST/HST audit-ready documentation guide
A common GST/HST mistake troubleshooting article