Manitoba - Collect, File and Remit (Pay) the GST or HST

Advertisement

Procedure

COLLECTING GST/HST:

1. First, the applicant will have to collect details like place and type of supply of the goods.
2. Then, they should calculate the amount of GST/HST to charge using the following GST/HST calculator GST/HST calculator
3. Enter the details required and click the “Calculate” button. The total amount of tax that applies to sales will be displayed just below the calculator.
4. The calculated rate of GST/HST should be then collected from the customers by adding it to the receipts/invoices of sales/supply.
5. The amount of GST/HST that is collected/to be collected from the customers should be shown properly on the invoices.
6. In the case of HST, the total HST rate should be displayed, instead of indicating the federal and provincial parts of the HST separately.
7. Also, specific information on the invoices, receipts, contracts, or other business papers that the applicants use when they supply taxable property and services must be provided, as a GST/HST registrant.
8. Refer for more information Records to support claim
   

FILING GST/HST
Apply In-Person:

1. To file the GST or HST in person, the applicant has to visit the respective participating financial institution.
2. Addresses of the various participating financial institutions can be found in the following Contact link
3. Visit the applicable financial institution and obtain the GST/HST return (GST34-2 or GST62) form, from the relevant department.
4. Application form links can also be ordered from the CRA with the help of the links and contact details given in the link below Ordering forms
5. Once an order is placed, online or by phone, it takes approximately 5 to 10 business days for receiving it by mail.
6. Complete the received GST/HST return to form with the required details and information under the respective fields.
7. Attach the documents listed in the “Required Documents” section of this page, with the completed return form.
8. Then, submit the application form and the attached documents to the relevant official at the office. The filing process is usually free.
9. After receiving the tax return, the Canada Revenue Agency will assess and verify the submitted information.
10. Once those processes are over, it will send a notice of assessment to the applicant if it owes a refund or rebate or if the applicant’s amount owing is more than the payment they made.
11. The CRA will also send a Remittance voucher to pay any outstanding amount owed by CRA from the applicant.
12. Within four weeks, the filing process will be completed and the refund will be paid to the applicant.
    

Apply Online:
Using Sign-In Partner

1. To file the GST or HST online using Sign-in Partner, the applicant has to visit the following Apply online-My Business Account
2. In the page opens, the applicant has to choose one among the two registering options. The applicant has to click “Sign-In Partner” button in the “My Business Account” page.
3. List of financial Sign-In Partners will be displayed in the next page, from which the applicant has to select one in which he/she has subscribed online banking.
4. Respective online banking portal will be opened, login into it using the user credentials.
5. After logging in, there will be two options to verify the applicant’s identity. Select an applicable option.
6. Once verified the identity, the applicant should create their Canada Revenue Agency profile.
7. Follow the onscreen instructions and complete the profile creation. Proceed to sign in using the Username and Password.
8. After signing in, locate the applicable option for filing the GST/HST return. Click that option and follow the onscreen instructions.
9. Provide the required details and information in the respective fields available on the online return form. Once completed filling the form, click the applicable option to submit it.
10. The applicant need not pay any fees for the process and the service is free. After receiving the tax return, the Canada Revenue Agency will assess and verify the submitted information.
11. Once those processes are over, it will send a notice of assessment to the applicant if it owes a refund or rebate or the applicant’s amount owing is more than the payment they made.
12. If the applicant has registered for receiving email notifications, the CRA will send a notification on the Business account regarding the mail sent.
13. The CRA will also send a Remittance voucher to pay any outstanding amount owed by CRA from the applicant.
14. Within four weeks, the filing process will be completed and the refund will be paid to the applicant.
    

Using CRA account:

1. To file the GST or HST online using CRA account, the applicant has to visit the following Apply online-My Business Account
2. In the page opens, the applicant has to choose one among the two registering options. The applicant has to click “CRA sign-In” button in the “My Business Account” page.
3. Enter the User ID, password and click “Sign in” button to sign in to the Canada Revenue Agency account. If the user is new, he/she should click the “Register” link to create a new account.
4. Once again, click the “register” link present at the bottom of the next page and click “CRA register” link present under “Option 2” section.
5. Make the appropriate selection in the next page and click “Next” button. Enter the required details in the “Candidate registration” page and click “Next” button.
6. Complete the registration by following the on-screen instructions. The applicant may have to verify their email address with the help of a verification link.
7. After registering, login using the user details and there will be two options to verify the applicant’s identity. Select an applicable option.
8. Once verified the identity, the applicant should create their Canada Revenue Agency profile.
9. Follow the onscreen instructions and complete the profile creation. Proceed to sign in using the Username and Password.
10. After signing in, locate the applicable option for filing the GST/HST return. Click that option and follow the onscreen instructions.
11. Provide the required details and information in the respective fields available on the online return form. Once completed filling the form, click the applicable option to submit it.
12. The applicant need not pay any fees for the process and the service is free. After receiving the tax return, the Canada Revenue Agency will assess and verify the submitted information.
13. Once those processes are over, it will send a notice of assessment to the applicant if it owes a refund or rebate or the applicant’s amount owing is more than the payment they made.
14. If the applicant has registered for receiving email notifications, the CRA will send a notification on the Business account regarding the mail sent.
15. The CRA will also send a Remittance voucher to pay any outstanding amount owed by CRA from the applicant.
16. Within four weeks, the filing process will be completed and the refund will be paid to the applicant.
    

Apply Online (Represent a client):
Using Sign-In Partner

1. To file the GST or HST online (Represent a client) using Sign-in Partner, the applicant has to visit the following Apply online-Represent a client
2. In the page opens, the applicant has to choose one among the two registering options. The applicant has to click the “Sign-In Partner” button on the “My Business Account” page.
3. A list of financial Sign-In Partners will be displayed on the next page, from which the applicant has to select one to which he/she has subscribed online banking.
4. A respective online banking portal will be opened, login into it using the user credentials.
5. After logging in, there will be two options to verify the applicant’s identity. Select an applicable option.
6. Once verified the identity, the applicant should create their Canada Revenue Agency profile.
7. Follow the onscreen instructions and complete the profile creation. Proceed to sign in using the Username and Password.
8. After signing in, locate the applicable option to represent a client for filing the GST/HST return. Click that option and follow the onscreen instructions.
9. Provide the required details and information in the respective fields available on the online return form. Once completed filling the form, click the applicable option to submit it.
10. The applicant need not pay any fees for the process and the service is free. After receiving the tax return, the Canada Revenue Agency will assess and verify the submitted information.
11. Once those processes are over, it will send a notice of assessment to the applicant if it owes a refund or rebate or the applicant’s amount owing is more than the payment they made.
12. If the applicant has registered for receiving email notifications, the CRA will send a notification on the Business account regarding the mail sent.
13. The CRA will also send a Remittance voucher to pay any outstanding amount owed by CRA from the applicant.
14. Within four weeks, the filing process will be completed and the refund will be paid to the applicant.
    

Using CRA account:

1. To file the GST or HST online (Represent a client) using CRA account, the applicant has to visit the following Apply online-My Business Account
2. In the page opens, the applicant has to choose one among the two registering options. The applicant has to click “CRA sign-In” button in the “My Business Account” page.
3. Enter the User ID, password and click “Sign in” button to sign in to the Canada Revenue Agency account. If the user is new, he/she should click the “CRA register” link in the “My Business Account” page to create a new account.
4. Once again, click the “register” link present at the bottom of the next page. In the page that appears, the applicant has to enter their access code, postal/ZIP code and click “Next” button.
5. If the applicant lives in the United States and has a non-resident representative number, they have to click “different information” link and proceed.
6. Complete the registration by following the on-screen instructions. The applicant may have to verify their email address with the help of a verification link.
7. After registering, login using the user details and there will be two options to verify the applicant’s identity. Select an applicable option.
8. Once verified the identity, the applicant should create their Canada Revenue Agency profile.
9. Follow the onscreen instructions and complete the profile creation. Proceed to sign in using the Username and Password.
10. After signing in, locate the applicable option to represent a client for filing the GST/HST return. Click that option and follow the onscreen instructions.
11. Provide the required details and information in the respective fields available on the online return form. Once completed filling the form, click the applicable option to submit it.
12. The applicant need not pay any fees for the process and the service is free. After receiving the tax return, the Canada Revenue Agency will assess and verify the submitted information.
13. Once those processes are over, it will send a notice of assessment to the applicant if it owes a refund or rebate or the applicant’s amount owing is more than the payment they made.
14. If the applicant has registered for receiving email notifications, the CRA will send a notification on the Business account regarding the mail sent.
15. The CRA will also send a Remittance voucher to pay any outstanding amount owed by CRA from the applicant.
16. Within four weeks, the filing process will be completed and the refund will be paid to the applicant.
    

Apply through Electronic Data Interchange:

1. To file the GST/HST through Electronic Data Interchange, the applicant has to register themselves with a participating Canadian financial institution.
2. Addresses of the various participating financial institutions can be found in the following Contact link
3. First, contact the applicable financial institution and inform that a registration for Electronic Data Interchange is needed.
4. They will inform the necessary steps to be completed for the registration. Follow their instructions and complete the registration as required.
5. Then, the applicant has to prepare a document with all the necessary information about the GST/HST return. This should be then transferred to the financial institution through computer, phone or other mutually agreeable method.
6. The participating financial institution would convert the received information into an electronic GST/HST return as per the CRA’s requirements and send it to the CRA for further processing.
7. The filing process is usually free. After receiving the tax return, the Canada Revenue Agency will assess and verify the submitted information.
8. Once those processes are over, it will send a notice of assessment to the applicant if it owes a refund or rebate or the applicant’s amount owing is more than the payment they made.
9. The CRA will also send a Remittance voucher to pay any outstanding amount owed by CRA from the applicant.
10. Within four weeks, the filing process will be completed and the refund will be paid to the applicant.
    

Apply through NETFILE:

1. To file the GST/HST through NETFILE, the applicant has to visit the following NETFILE
2. Visit the link and read the check list carefully. If the applicant already has an access code, they can click “Continue” button and proceed.
3. Otherwise, they should click “Need an access code?” link and click “Continue” button in the next page. Provide the required details in the respective fields and click “Next” button.
4. The CRA will send an access code through any of the available modes. Then, the applicant can use it to access the NETFILE.
5. Go back to the “Ready to file” page and click “Continue” button. Enter the details required in the next page and make applicable selections.
6. Click “Next” button and proceed. Follow the on screen instructions and access the online GST/HST return form by locating the applicable option.
7. Once it is opened, enter the GST/HST return information as required. After completely providing all the required information, click the applicable option to submit the form.
8. The online platform will provide a six-digit confirmation number for the applicant’s records. Exit the online forms and restart the browser so that the entered information is not tampered.
9. The filing process is usually free. After receiving the tax return, the Canada Revenue Agency will assess and verify the submitted information.
10. Once those processes are over, it will send a notice of assessment to the applicant if it owes a refund or rebate or the applicant’s amount owing is more than the payment they made.
11. The CRA will also send a Remittance voucher to pay any outstanding amount owed by CRA from the applicant.
12. Within four weeks, the filing process will be completed and the refund will be paid to the applicant.
    

Apply through Internet file transfer:

1. To file the GST/HST through Internet file transfer, the applicant has to visit the following Internet file transfer
2. Visit the link and read the information present in the page. Before starting to file the return, the applicant has to generate and save their GST/HST return using any of the CRA-approved software.
3. To access the software, the applicant has to click the “software” link and proceed. In the page that opens, the applicant can find the links of all the certified tax software applications, from which they have to select a link that is applicable.
4. Make a selection as applicable and proceed by following onscreen instructions. Download the software by clicking the applicable buttons and launch it in the device.
5. The applicant may have to create an account in the respective online platform. Then, locate the applicable option to generate and save the GST/HST return.
6. Follow the onscreen instructions, provide the required details and generate the return in .tax format. Save the document in the computer.
7. Come back to the “Ready to file” page and click “Continue” button. Attach the saved .tax file by clicking the “Choose file” button and click “Next” button.
8. A confirmation number will be displayed acknowledging the filed return. Exit the online forms and restart the browser so that the entered information is not tampered.
9. The filing process is usually free. After receiving the tax return, the Canada Revenue Agency will assess and verify the submitted information.
10. Once those processes are over, it will send a notice of assessment to the applicant if it owes a refund or rebate or the applicant’s amount owing is more than the payment they made.
11. The CRA will also send a Remittance voucher to pay any outstanding amount owed by CRA from the applicant.
12. Within four weeks, the filing process will be completed and the refund will be paid to the applicant.
    

Apply through TELEFILE:

1. To file the GST/HST using TELEFILE, the applicant has to file the return using a touch-tone phone.
2. Firstly, the applicant has to prepare their return information in Canadian funds and then, they should call the following number using a touch-tone phone: 1-800-959-2038
3. They will be prompted to do what should be done by an automated message. The applicant should follow the instructions.
4. The applicant should enter the return information as per the automated instructions. Once done, the applicant will be provided with a six-digit confirmation number for future records.
5. The filing process is usually free. After receiving the tax return, the Canada Revenue Agency will assess and verify the submitted information.
6. Once those processes are over, it will send a notice of assessment to the applicant if it owes a refund or rebate or the applicant’s amount owing is more than the payment they made.
7. The CRA will also send a Remittance voucher to pay any outstanding amount owed by CRA from the applicant.
8. Within four weeks, the filing process will be completed and the refund will be paid to the applicant.
   

Apply through Mail:

1. To file the GST or HST through the mail, the applicant has to forward a mail application to the Canada Revenue Agency office.
2. First, order the GST/HST return (GST34-2 or GST62) form, from the CRA with the help of the links and contact details given in the link below Ordering forms
3. Once an order is placed, online or by phone, it takes approximately 5 to 10 business days for receiving it by mail. Complete the received GST/HST return form with the required details and information under respective fields.
4. Attach the documents listed in the “Required Documents” section of this page, with the completed return form.
5. Then, send the application form and the attached documents to the mailing address mentioned on the return form. The filing process is usually free.
6. After receiving the tax return, the Canada Revenue Agency will assess and verify the submitted information.
7. Once those processes are over, it will send a notice of assessment to the applicant if it owes a refund or rebate or the applicant’s amount owing is more than the payment they made.
8. The CRA will also send a Remittance voucher to pay any outstanding amount owed by CRA from the applicant.
9. Within four weeks, the filing process will be completed and the refund will be paid to the applicant.
   

REMIT (PAY) GST OR HST:
Apply In-Person:

1. To remit (pay) GST or HST in person, the applicant has to visit the applicant has to visit the respective participating financial institution/Canada post outlet.
2. Addresses of the various participating financial institutions can be found in the following Contact link
3. Visit the applicable financial institution/Canada post outlet with a personalized remittance voucher. Otherwise, the applicant can order it from the CRA Ordering forms
4. Complete the voucher with the required details and submit it along with the collected GST/HST amount to the relevant official.
5. Payments are considered paid to the CRA at the time indicated by the date stamped on the remittance voucher or receipt.

Apply Online:

• Online banking:
  

1. To remit (pay) the GST/HST through online banking, the applicant has to visit their financial institution's online banking website.
2. Some of the website links can be found in the following Online banking website
3. Visit the website as applicable and follow the onscreen instructions to make the payment of the collected GST/HST amount.
4. When the applicant makes a payment, the online banking app or website will display the date on which the payment was made. The payment will reach the CRA within 5 business days.
   

• My payment:
  

1. To remit (pay) the GST/HST through My payment, the applicant has to visit the following My payment
2. Visit the link, scroll down and click “Pay now” button. Select “GST/HST” link under “Businesses” section and follow the onscreen instructions.
3. Complete each step with the required details and information. Make the payment of the collected GST/HST amount. The payment will reach the CRA within 1 to 3 business days.
   

• GST/HST NETFILE:
  

1. To remit (pay) the GST/HST by pre-authorized debit through NETFILE, the applicant has to visit the following GST/HST NETFILE
2. Visit the link and click “Ready to file” button. Read the information present in the next page and click “Continue” button.
3. Enter the required details in the next page and click “Next” page. Proceed further and follow the on screen instructions to authorize the Canada Revenue Agency (CRA) to withdraw the collected GST/HST amount from the Canadian chequing account.
4. The CRA will withdraw the amount on the date, or dates, that the applicant chooses.
   

• EFILE:
  

1. To remit (pay) the GST/HST by pre-authorized debit through EFILE, the applicant has to authorize an electronic filer to make the payment once on their behalf.
2. Address and contact details any nearest Canada Revenue Agency office can be found in the link below Contact link
3. The applicant has to download and the complete the Part C of the following form Electronic Filing of a Pre-authorized Debit Agreement
4. Submit it to the CRA by visiting an office or through a mail service. On receiving the form, the CRA will authorize the electronic filer to make the payment.
5. The electronic filer will make it to the CRA through certified EFILE software. Upon successful payment, a confirmation number will be received within the software.
   

• CRA account:
  

1. To remit (pay) the GST/HST by pre-authorized debit through CRA account, the applicant has to visit the following CRA Sign-in
2. To know how to register, refer “Apply online” section of this page. Then, use the login details to enter into the portal.
3. For setting up a pre-authorized debit, click “Proceed to pay” button and then select the “Schedule” option.
4. Locate “Manage pre-authorized debit” option from the business balance and services section on the “Business Overview” page to view, modify, cancel or skip a payment.
5. Follow the on screen instructions and complete the process. When required, the CRA will deduct the collected GST/HST amount from the applicant’s account.
   

• Third-party service provider:
  

1. To remit (pay) the GST/HST by a third-party service provider, the applicant has to visit the following Third-party service provider
2. Visit the link and click any of the third-party service provider link from the two links available.
3. Follow the onscreen instructions and make the payment through debit/credit card, Visa, Mastercard, Amex, Union Pay, PayPal or Interac e-Transfer.
4. The third-party service provider will send the individual or business payment and remittance details online to the Canada Revenue Agency (CRA) on behalf of the applicant. They may charge a fee for their services.

Visit the link for more options Payment options

Advertisement

Required Documents

• Completed return form
• Applicable remittance voucher
• Business Number card
• Document containing reporting period
• Notice of assessment (if available)
• Document containing Transitional housing information
• Statement with Calculation of recaptured input tax credits)
• Documented Reconciliation of recaptured input tax credits
• Document containing income information
  

Return forms and remittance vouchers Ordering forms

Office Locations & Contacts

Suite 500,
360, Main Street,
Winnipeg,
MB R3C 3Z3
Phone: +1 800-959-8281
Fax: 204-984-5164
Website Link
Contact Link

Eligibility

• Any person in Canada, who has registered for GST/HST and needs to file their return, can apply.
• Any GST/HST registrant, who needs to remit the tax amounts collected on supplies of property and services, can apply.
• Non-residents in Canada can also apply.
  

Fees

• It depends upon the mode of application.
  

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

• Return forms and remittance vouchers Ordering forms
• Forms and Publications GST/HST-related forms and publications
  

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• Filing process will be completed within four weeks.
• Payment remittances are reflected within 5 business days.
  

Related Videos

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.gIn the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

• Before starting, it is recommended to prepare the return or rebate information in Canadian funds.
• The applicants cannot file in person at a participating financial institution if they are claiming a refund or they are filing a nil return or they offset the amount owing on the applicant’s return with a rebate or refund.
• After the return has been processed, the CRA may have to contact the applicant for more information, so the applicants should keep all supporting documents for six years. This applies whether they file on paper or electronically.
• Public service bodies that do not file GST/HST returns, should refer the Electronic rebate forms page for instructions on how to file the rebate information Electronic rebate forms
• Visit the following link for instructions in completing a GST/HST return Instructions
  

Required Information

• Name of the applicant
• Business number
• Reporting period
• Total sales and other revenue
• Total of collected GST and HST amounts
• Total amount of adjustments
• Input tax credits
• Other credits and debits
  

Need for the Document

• GST/HST is collected on most taxable supplies of property and services made in Canada. The tax amounts should be listed and submitted properly with all sales and purchase details for filing purposes to the Canada Revenue Agency.
  

Information which might help

• Refer for more information Process Description
  

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

Place some external links which might help.

Others

More information which might help people.