Insights
Nov 10, 2025
Mackisen
How to Use CRA’s My Business Account to File GST/HST Online
Introduction
Filing your GST/HST (Goods and Services Tax / Harmonized Sales Tax) online through the Canada Revenue Agency’s My Business Account (MBA) is the fastest and most reliable way to stay compliant with federal tax laws. Whether you operate as a sole proprietor, partnership, or corporation, using the CRA’s secure portal allows you to file returns, make payments, view account balances, and track credits — all in one place.
This guide from Mackisen CPA Montreal explains how to file your GST/HST return online step by step, how to avoid the most common errors, and how to use CRA tools effectively to maintain compliance and cash flow.
Legal and Regulatory Framework
GST/HST is regulated under the Excise Tax Act (R.S.C. 1985, c. E-15).
Every registered business must file GST/HST returns for each reporting period — monthly, quarterly, or annually — even if no sales occurred.
Filing late can trigger penalties under the Act and interest charges compounded daily. The CRA may also restrict refunds or credits until overdue returns are submitted.
Filing Frequency and Deadlines
Monthly: due one month after the period end.
Quarterly: due one month after the quarter end.
Annual: due three months after fiscal year-end.
For sole proprietors with a December 31 year-end, you can file by June 15, but any balance owing must be paid by April 30.
Learning Insight
Even if you cannot pay the full balance, filing on time protects you from the 5%–10% late-filing penalty. Always file first — then arrange payment with CRA if needed.
Step-by-Step: How to File GST/HST Online Using My Business Account
Step 1 — Sign In to CRA’s My Business Account
Visit www.canada.ca/my-business-account.
Log in using:
Your CRA user ID and password, or
A Sign-In Partner (bank login), or
A Business Number (BN) registered for online access.
If you don’t have an account, click Register and follow the instructions. You’ll need:
Your 9-digit Business Number (BN).
Postal code of your business.
One previous GST/HST return or CRA notice for verification.
CRA will mail a security code within 10 business days to complete activation.
Step 2 — Select the GST/HST Program Account
Once logged in, click on your Business Number (BN) and select the GST/HST (RT) account from your list of program accounts.
Example: 123456789RT0001
From here, you can:
File a return.
View previous filings.
Adjust or amend returns.
Check balances and interest charges.
Step 3 — Choose “File a Return”
Click “File a return” under the GST/HST account section.
Select the appropriate filing period (CRA will display any outstanding or upcoming periods).
If the period is not listed or is incorrect, contact CRA to confirm your reporting frequency before filing.
Step 4 — Enter Your Return Information
You will be prompted to enter:
Total sales and other revenues (line 101).
GST/HST collected or collectible (line 105).
Input Tax Credits (ITCs) on purchases (line 108).
Adjustments, rebates, or other credits (if applicable).
Net tax owing or refund (line 109).
If you had no activity, enter $0 for all fields and file a nil return — this is still a legal filing.
Learning Insight
Ensure your GST/HST report matches your accounting system. CRA automatically cross-checks your GST/HST return with your T2 corporate or T1 business income.
Step 5 — Review and Submit
Carefully review all figures.
When ready, click Submit Return.
You’ll receive a confirmation number — save or print it immediately.
CRA no longer mails confirmations, so the on-screen or PDF receipt is your only official proof of filing.
Step 6 — Make Your Payment
After submitting, pay the balance using one of these options:
Online banking: add CRA GST/HST as a payee and use your RT account number.
Pre-authorized debit: schedule payment within My Business Account.
CRA “My Payment” (debit or Interac).
By mail: send a cheque with your GST/HST remittance voucher (Form RC159).
Record the payment reference in your accounting software for reconciliation.
Learning Insight
CRA considers payments received only when cleared, not when initiated. Always submit at least two business days before the due date to avoid late interest.
Common Errors to Avoid
Reporting gross instead of taxable sales.
Forgetting to claim eligible Input Tax Credits (ITCs).
Submitting under the wrong period.
Ignoring the filing of nil returns.
Forgetting to print or download the confirmation.
Learning Insight
If your ITCs appear unusually high relative to sales, CRA’s system may automatically flag your return for review. Maintain all supporting documentation in advance.
Real Business Example
A Toronto IT consultant consistently filed quarterly GST returns manually and often missed deadlines. After switching to CRA’s My Business Account, filings were automated, payments were made on time, and refunds arrived faster. Another business that didn’t save confirmation numbers had to refile multiple periods during an audit.
Lesson: always file online and retain proof of submission.
Compliance Checklist
Do
Register for CRA’s My Business Account early.
File every period — even with no sales.
Double-check GST/HST and ITC figures.
Save confirmation receipts.
Reconcile your GST/HST control accounts monthly.
Don’t
Miss deadlines waiting for payment funds.
Forget to include ITCs on eligible purchases.
Assume your accountant filed — verify in your CRA portal.
Lose your confirmation number.
Mackisen Strategy
At Mackisen CPA Montreal, we streamline your CRA compliance by:
Registering and setting up your My Business Account.
Preparing reconciled GST/HST reports for filing.
Monitoring CRA correspondence and payment deadlines.
Managing refund tracking and filing adjustments as needed.
Our CPA-supervised filing system ensures your business stays compliant and audit-ready year-round.
Why Mackisen
With over 35 years of combined CPA expertise, Mackisen CPA Montreal helps businesses across Canada stay compliant with GST/HST and QST filing obligations. We ensure accurate reporting, timely submissions, and full protection during CRA or Revenu Québec reviews.
