Tax Memo: New GST/HST Electronic Filing Requirement

Download

(Updated September 20, 2010)

With the implementation of the Harmonized Sales Tax (HST), effective July 1, 2010, some registrants are now required to file their goods and services tax (GST)/HST returns electronically. This differs from the previous paper filing system that most registrants used and affects registrants that file their returns quarterly or monthly. Failure to file GST/HST returns in the proper format will result in a penalty of $100 for the first offence and $250 for each subsequent offence.

Read this Tax Memo to learn whether your business must file electronically.