Frequently asked questions: Eligibility

On this page

1. Who can use GST/HST NETFILE?
2. Can I file a return with an amount owing?
3. Can businesses with First Nations Tax (FNT) accounts use the service?
4. Can my accountant use GST/HST NETFILE to file my return/rebate?
5. Is GST/HST NETFILE the only electronic filing service available for GST/HST returns?

1. Who can use GST/HST NETFILE?

GST/HST NETFILE is available to all GST/HST registrants, excluding those with accounts that are administered by Revenu Québec.

2. Can I file a return with an amount owing?

Yes. Go to Make a payment to the Canada Revenue Agency to find out your payment options.

3. Can First Nations Tax (FNT) accounts use the service?

Yes. However, after filing your return, you still have to mail Form GST 499-1 (the corresponding FNT schedule) to the Atlantic Tax Centre.

4. Can my accountant use GST/HST NETFILE to file my return/rebate?

If your accountant is authorized to file GST/HST returns/rebates on your behalf, they can use GST/HST NETFILE. This method does require the use of a GST/HST access code.

Note that your GST/HST access code is your personal security key to filing your return/rebate using GST/HST NETFILE. Please do not give your access code to anyone not authorized to act on your behalf.

A GST/HST access code can be created or changed over the telephone by the business owner or an authorized representative (with level 2 authorization or higher) while the GST/HST Access Code Online should only be used by business owners.

If your accountant is not authorized to file GST/HST returns/rebates on your behalf, a more secure option is for you to sign up for My Business Account. This secure online portal provides additional services, and you can add your accountant as your authorized representative.

5. Is GST/HST NETFILE the only electronic filing service available for GST/HST returns?

No. If you are eligible to file using GST/HST NETFILE, you can also use GST/HST Internet File Transfer or GST/HST TELEFILE to file your return.

In addition, the GST/HST EDI Filing and Remitting program allows you to file your returns and send your payments using electronic data interchange (EDI) technology.

However, if you need to file Schedule A you can only do so using GST/HST NETFILE. You can file Schedule B and Schedule C using either GST/HST NETFILE or the GST/HST EDI Filing and Remitting program.