Remit (pay) the GST/HST (including instalment payments)
On this page
Handling your GST/HST payments online
When to remit the GST/HST
Choose a method to remit the GST/HST
How to correct a misapplied payment
What to do if you cannot pay
Handling your GST/HST payments online
Our online services make it faster and easier to handle your company's tax matters, such as:
- view your GST/HST account balance
- calculate future balance
- view account transactions
- transfer payment
- direct deposit
- calculate instalment payments
Go to My Business Account, if you're a business owner who files GST/HST, payroll, corporation income tax.
Go to Represent a Client, if you act on behalf of a business either as an employee or a representative.
Go to My Account, if you report your business income on a personal income tax return.
When to remit the GST/HST
Most GST/HST payments are due at the same time as your GST/HST returns. The due date is at the top of your personalized return, the GST34-2. When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is on time if we receive it on the next business day.
In certain situations, you may have to:
GST/HST payment and filing deadlines
The payment deadline will be different depending on your GST/HST filing period.
See payment deadline for the different filing periods:
- monthly
- quarterly
- annually - (except for individuals with a December 31 fiscal year-end and business income for income tax purposes)
- annually - (individuals with a December 31 fiscal year-end and business income for income tax purposes)
Choose a method to remit the GST/HST
You can remit electronically, at your financial institution in Canada, or by mail. However, payments of $50,000 or more, must be paid electronically or at your financial institution. You can make your payments in foreign funds. However, the exchange rate you receive for converting the payment to Canadian dollars is determined by the financial institution handling your transaction.
Remit electronically
You can remit electronically using your financial institution's online or telephone banking services. You do not need a remittance voucher to pay online.
You can also pay electronically using the CRA's My Payment option. My Payment allows individuals and businesses to make payments online from an account at a participating financial institution, using the CRA website. For more information, go to My Payment.
Another online option is to authorize the CRA to withdraw a pre-determined payment from your bank account to pay tax on a specific date or dates. You can set up an agreement at My Business Account.
For more information, see Make a Payment to the Canada Revenue Agency.
Remit at your financial institution
GST/HST return filed electronically
If you file your GST/HST return electronically using GST/HST NETFILE or GST/HST TELEFILE, you can still remit your GST/HST at your financial institution. Use Form RC158, GST/HST NETFILE/TELEFILE Remittance Voucher to pay the amount owing. Do not use the remittance part of your GST/HST return.
Other remittance forms for GST/HST payments include:
- Form RC159, Remittance Voucher - Amount Owing, to remit an amount owing or an outstanding balance for a period that has already been assessed
- Form RC160, Remittance Voucher- Interim Payments, to remit your instalment payments
- Form RC177, Remittance Voucher - Balance Due, to remit an amount owing before you file your return
These remittance forms are not available on our website as we can only provide them in a pre-printed format. For more information, see Request payment forms of remittance vouchers.
GST/HST return not filed electronically
If you are not filing electronically, you can file your return and remit an amount owing at your participating financial institution in Canada.
If you are paying at a financial institution and your return requires attached documentation, you will have to send us these documents separately.
How to correct a misapplied payment
If your payment was not applied to your account as expected, you can use My Business Account or Represent a Client to transfer payments within your various accounts or call 1-800-959-5525 for help.
If you are a non-resident taxpayer and your payment was not applied to your account as expected, for help call 1-855-284-5946 from anywhere in Canada or the United States or 1-613-940-8499 from outside Canada and the United States.
What to do if you cannot pay
If you cannot pay your balance owing, you can make a payment arrangement. For more information, see When you owe money – collections at the CRA.
Related services and information
My Business Account
GST/HST NETFILE
GST/HST TELEFILE
Represent a Client
Liaison Officer Initiative (LOI)
Complaints and disputes
Related program
Business audits
Voluntary Disclosures Program
Collections at the CRA
Criminal Investigations Program
Informant Leads Program
Offshore Tax Informant Program
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