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How do I pay the GST HST that my small business owes?

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Question: How do I pay the GST HST that my small business owes?
Answer:

The GST HST your small business collects on sales needs to be remitted to the Canada Revenue Agency (minus the Input Tax Credits (ITCs) you receive credit for on your GST HST return). Here are the different ways to pay GST:

How to Pay GST

1) Complete the personalized GST Return the Canada Revenue Agency (CRA) has mailed to you and mail the form's remittance voucher with a cheque or money order made payable to the Receiver General to the address on the back of the voucher, being sure to write your 15 character Business Number on the back of the cheque or money order.

(If you have not received your personalized GST Return, you can request form GST62: Goods and Services Tax/Harmonized Sales Tax Return (Non-Personalized) by calling the Canada Revenue Agency's Forms and Publications Call Centre at 1-800-959-2221.)

2) Pay in person at your financial institution using form RC158, GST/HST Netfile/Telefile Remittance Voucher.

3) Use your bank or credit union's internet or telephone banking services to pay your GST.

4) Pay electronically using the Canada Revenue Agency's My Payment electronic payment service. This service uses Interac Online to allow individuals and businesses to make payments directly to the CRA from their online banking account. (Note that not all financial institutions have Interac Online.)

Online Filing of GST HST & How to Pay GST

As of July 1, 2010, certain businesses must file their GST HST returns electronically:

  • "GST/HST registrants with greater than $1.5 million in annual taxable supplies (except for charities); or
  • all registrants required to recapture input tax credits for the provincial portion of the HST on certain inputs in Ontario or British Columbia; or
  • builders affected by the transitional housing measures announced by Ontario or British Columbia" (Canada Revenue Agency News Release).

All GST HST registrants are encouraged to use electronic GST HST return filing methods. The Canada Revenue Agency offers a variety of options, which are available to all eligible GST HST registrants, except for those in Quebec:

  • GST Netfile
    With GST Netfile, you complete your GST HST return online and send it to the Canada Revenue Agency directly via the internet. (Note: using GST Netfile requires an access code; if you didn't get one in the mail from the Canada Revenue Agency, here's how to get one. GST Netfile is available to all GST HST registrants, except for those in Quebec. To pay any GST owing when you use Netfile, you will need to pay using one of the four methods outlined above.
  • GST HST Telefile
    You may use a touch tone phone, call 1-800-959-2038 and proceed as instructed to file your GST HST return. If you do this, you will need to pay the GST HST owing (if there is any) by mail, through your financial institution, or electronically using the Canada Revenue Agency's My Payment electronic payment service.
  • Electronic Data Exchange (EDI)
    Electronic Data Exchange (EDI) uses a computer-to-computer exchange of information in a standard format to file and pay your GST HST return.
  • GST HST Internet File Transfer
    This internet-based filing service allows eligible registrants to file their GST HST returns directly to the Canada Revenue Agency over the Internet using their third party accounting software. You will need to pay any GST HST owing by mail, through your financial institution, or electronically using the Canada Revenue Agency’s My Payment electronic payment service.

For more on filing and remitting GST HST, see:

What do I do with the GST HST I have collected?

When do I have to file my GST HST returns?

How do I get back the GST I have paid out?

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