CRA changes affecting your GST/HST return

CRA changes affecting your GST/HST return

New reporting lines on Form GST34-3, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Electronic Filing Information

As part of its ongoing effort to better serve businesses and simplify its electronic services, starting May 16, 2016, the Canada Revenue Agency (CRA) changed the way business can report different types of income on line 101 of the GST34-3, Goods and Services Tax/Harmonized Sales Tax (GST/HST) electronic return.

If a business reports sales that include zero-rated supplies made in Canada, exempt supplies, and zero-rated exports, these items can now be reported separately on the electronic GST/HST return. Before May 16, 2016, such sales were included as one amount on line 101 of the return. This change will let the CRA properly determine filing frequency and any mandatory electronic filing requirements that apply.

In the past, if a business had to file electronically or report more frequently due to the inclusion of non-taxable or zero-rated exports on line 101, the CRA would have needed to be contacted to get tje account corrected. With the introduction of lines 90, 91, and 102, there will no longer be a need to do this.

What changed for businesses that report zero-rated supplies made in Canada, exempt supplies and zero-rated exports?

Three new lines are available for reporting:

  • Line 90 is for reporting taxable sales (including zero-rated supplies) made in Canada.
  • Line 91 is for reporting exempt supplies, zero-rated exports, and other sales and revenue.
  • Line 102 is for reporting, when applicable, an associate’s taxable sales (including zero-rated supplies) made in Canada.

A business or an authorized representative must select a box on the first page of the GST/HST NETFILE service to indicate that these types of sales will be reported.

On the form, help text will be available by selecting the corresponding blue “?” button for each new line. The help text will describe what is to be reported.

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