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A new GST/HST processing system

The Canada Revenue Agency (CRA) replaced its current GST/HST processing system on April 10, 2007.

The CRA sent registrants information in the mail and with their returns about:

the new processing system;
the availability of new services and more account information; and
key legislative changes that affect registrants.

New services and more account information

The new processing system offers new services and more account information for GST/HST registrants.

Through Online Requests for Business, GST/HST registrants can electronically ask CRA to perform certain actions on their account, such as:

searching for the status of a payment;
reviewing interest charged or paid;
transferring a credit to other accounts;
providing additional remittance vouchers for your payments;
providing account statements, such as a statement of arrears and/or a statement of interim payments;
providing copies of previously issued notices or statements; and
changing some of the communication instructions on your account, such as stopping us from sending certain statements or the return envelope with your remittance voucher(s).

You can access these services by visiting Online Requests for Business and through My Business Account.

We will also send you, on a regular basis, statements and notices about the status of your account:

Statements and notices you were receiving	Statements and notices you now receive under the new system
You were receiving a Notice of Assessment when you filed a rebate application or a GST/HST return with a rebate claim at line 111. Adjustments resulting from an audit, objection, or appeal are communicated through a Notice of Reassessment.	You now receive a Notice of (Re) Assessment for every return or rebate that we assess or reassess, including adjustments from an audit or an appeal, unless there was no business activity to report on the return during that filing period. A remittance voucher will be included (if applicable).
We sent you a Statement of Account if you requested it.	Statement on request You can request it electronically through Online Requests for Business or My Business Account.
We haven't issued any of the statements or notifications listed in the next column.	You may receive the following statements or notifications: Statement of arrears We automatically send a monthly statement if there was activity on your account (e.g., if interest is charged or a credit applied), if no Notice of (Re) Assessment has been issued. A remittance voucher if there is an amount owing. You can request this statement electronically through Online Requests for Business or My Business Account. Statement of interest calculated This statement is included with a Notice of (Re) Assessment if the instalment or arrears interest is more than $5,000. Notification of instalment interest This notification is included with a Notice of (Re) Assessment when interest or penalty on your instalment has been adjusted for subsequent years on the account. Notification of returned payment This notification is sent to you if the financial institution informs us that your payment was non-negotiable. A remittance voucher is included.
Instalment Base Confirmation Notice Acknowledgement of an instalment payment was not issued.	The instalment base confirmation notice is discontinued. Information on instalments is available in our guide, General Information for GST/HST Registrants. Statement of interim payment We send a monthly statement when an interim payment is received. It includes two remittance vouchers (one voucher with the period end date and the other without). You can request this statement electronically through Online Requests for Business or My Business Account.
We sent personalized remittance vouchers and additional non-personalized vouchers on request.	New personalized remittance vouchers have replaced the old personalized and non-personalized remittance forms (GST58 and GST426). Non-personalized vouchers are no longer available. You can request additional personalized remittance vouchers electronically through Online Requests for Business or My Business Account. If an assessment or reassessment results in an amount owing, a personalized remittance voucher is attached to the Notice of (Re) Assessment or Statement of arrears.
The GST/HST return had one page.	The new GST/HST return is two double-sided pages. You may use one page as a working copy for your records and the other to file your return. The print size has been enlarged and is easier to read. The new GST/HST return can be used for remitting payments when filing the return. A separate remittance voucher is not required. No additional information is required on this return.
We did not confirm that elections had been processed.	We send a confirmation notice or a letter when we have processed an election.

Business cessation

If you cease business operations, you must inform us immediately to ensure that all your required returns are filed on time and that no failure to file penalty is applied.

Transfer of jurisdiction

In the past, the mailing address of your GST/HST program account was used to determine whether Revenu Québec or the CRA administered it. As of April 2007, the business address is used to determine the organization responsible for administering GST/HST. All accounts are being reviewed and transferred between the CRA and Revenu Québec as necessary, and all affected registrants will be notified by mail.

For more information

The 2007 version of our guide, General Information for GST/HST Registrants, is now available. This version includes the changes that took effect in April 2007. To get a copy, visit Ordering forms and publications or call us at 1-800-959-5525.

For more information, visit our Questions and answers - A new GST/HST processing system.