What line do I enter my total sales on the GST/HST return?

Line 101 is where you enter total revenue before tax. For the Regular Method, this is your total taxable sales and other revenue excluding the GST/HST you charged. For the Quick Method, enter your total tax-included revenue (revenue plus tax collected) on line 101.

Do I need to file a GST/HST return if I had no revenue?

Yes. You must file a nil return — a return with zeros — for any reporting period with no revenue. CRA can assess late filing penalties even on a nil return. Filing takes about two minutes through My Business Account.

What is line 109 on the GST/HST return?

Line 109 is your net tax — the amount you actually owe CRA. It is calculated as the GST/HST you collected (line 105) minus your input tax credits (line 108). If line 109 is negative, you have a refund coming.

Can I file my GST/HST return by paper?

As of 2024, most GST/HST registrants are required to file electronically. Paper returns are only available in limited circumstances. File through CRA My Business Account using NETFILE — you get a confirmation number immediately.

What happens if I file my GST/HST return late?

If you owe money and file late, CRA charges a late filing penalty of 1% of the balance owing plus 0.25% per full month outstanding, up to 12 months. Interest runs at the prescribed rate compounded daily from the payment due date. File on time even if you cannot pay — filing on time eliminates the penalty entirely.

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How to File Your GST/HST Return in Canada (Step by Step)

Filing a GST/HST return sounds intimidating the first time. Once you know which lines mean what, it takes most sole proprietors under ten minutes. Here is exactly what to do.

Quick Answer

Log in to CRA My Business Account → select your open reporting period → enter total sales on line 101, tax collected on line 105, ITCs on line 106 (Regular Method only), and net tax calculates on line 109. Submit and note your confirmation number. Payment is separate from filing.

What you need before you start

Your CRA My Business Account login (or Sign-In Partner through your bank)
Total revenue for the reporting period — excluding GST/HST if you use the Regular Method, including it if you use the Quick Method
Total GST/HST you collected from clients
Total GST/HST you paid on business expenses (Regular Method only — this becomes your ITCs)
Your Quick Method remittance rate if you elected Quick Method (see the GST/HST Remittance Calculator)

Step 1 — Log in to My Business Account

Go to canada.caand search for My Business Account, or go directly to the CRA login page. Sign in using your Sign-In Partner (your bank's online login — RBC, TD, Scotiabank, etc.) or your CRA user ID and password.

Once in, select your business number from the accounts list. Under the GST/HST section, you will see your open reporting period with a "File return" link.

Step 2 — Fill in the key lines

The return has several lines but most sole proprietors only need to fill in a handful:

Line	What to enter
101	Total sales and revenue. Regular Method: exclude GST/HST. Quick Method: include it (total tax-included revenue).
105	GST/HST collected (Regular) OR your Quick Method remittance amount (QM rate × tax-included revenue).
106	Input tax credits (Regular Method only). Total GST/HST paid on business expenses. Leave blank if on Quick Method.
108	Total adjustments and ITCs. Usually same as line 106 for most sole proprietors.
109	Net tax — calculated automatically as line 105 minus line 108. This is what you owe (or your refund if negative).
110	Instalments already paid this year. Enter any quarterly instalment payments you made during the period.
113A/B	Refund or balance owing after instalments. Calculated from line 109 minus line 110.

Quick Method filers — what's different

If you elected the Quick Method, the calculation is simpler but the line entries look slightly different:

Line 101: Enter your total tax-included revenue (what clients actually paid you, including the GST/HST portion)
Line 105: Enter your Quick Method remittance amount — your tax-included revenue × your QM rate (e.g., 8.8% for Ontario services)
Lines 106/108: Leave blank (you cannot claim ITCs under Quick Method, except in limited circumstances)
1% annual credit: If this is your first filing of the year, you can deduct 1% of the first $30,000 of tax-included revenue (max $300) — enter this as an adjustment

Not sure which rates apply to your province? Use the GST/HST Remittance Calculator to see your exact Quick Method remittance side by side with the Regular Method.

Step 3 — Review and submit

CRA will show you a summary screen before you submit. Check that line 101 matches your records and that line 109 (net tax) looks right. If you are on the Regular Method and the number seems too high, double-check that you entered all your ITCs on line 106.

Click submit. CRA will immediately display a confirmation number — write it down or take a screenshot. That number is your proof of filing.

Step 4 — Make your payment separately

Filing and paying are two separate acts. Submitting your return does not move any money. To pay, use online banking bill payment (add "CRA (Revenue) - GST/HST" as a payee and use your 15-character Business Number as the account number), or pay through My Payment at pay.canada.ca.

Online banking payments take one to two business days to reach CRA. If your payment due date is April 30, initiate the payment by April 28 to be safe. See the full guide to paying CRA as a self-employed person.

What if you owe and can't pay right now?

File the return on time regardless of whether you can pay. Filing on time with a zero payment avoids the late filing penalty entirely — you will still owe interest on the unpaid balance, but the penalty (1% + 0.25% per month) is eliminated just by filing on time.

If you cannot pay, call CRA business inquiries at 1-800-959-5525 to discuss a payment arrangement. CRA will generally work with you if you contact them proactively.

What NorthOS does

NorthOS calculates your GST/HST remittance throughout the year — Quick Method or Regular — so the number on line 109 is never a surprise. Connect your bank or upload receipts and your running balance is always current.

Get Started GST/HST Remittance Calculator

This article is for informational purposes only and does not constitute tax advice. Tax rules can change — always verify with CRA or a qualified tax professional before filing.