It will now be mandatory for certain HST registrants to electronically file returns, in particular those businesses with excess of $1.5m in taxable supplies. The electronic filing option was previously limited to certain registrants, all registrants will have the option to electronically file

Electronic filing eligibility and requirements – It will now be mandatory for certain HST registrants to electronically file returns, in particular those businesses with excess of $1.5m in taxable supplies.  The electronic filing option was previously limited to certain registrants, all registrants will have the option to electronically file

Electronic filing methods – Now that electronic filing is available for all registrants, the following options are available:

• NETFILE – There is nil balance, a balance owing or a refund less than $50,000; the refund does not include a rebate (requiring additional application forms) and a 4 digit NETFILE code is obtained from the pre-printed GST return.
• TELEFILE – For registrants eligible to NETFILE using a touch tone phone and the same 4 digit NETFILE code
• INTERNET FILE TRANSFER – For registrants eligible for NETFILE, using an internet upload of an electronic copy of the GST return using CRA approved software
• THIRD PARTY EDI – A bank or third party may file a return via Electronic Data Interchange for all registrants with the exception of those claiming rebates.  The third party will arrange a method of data collection by computer, phone or other agreed upon method and convert the data to the proper format.