Form detail
CRA Form GST34
GST/HST Return for Registrants
Country
Canada
Revision year
2024
Methods
paper, efile
Updated
2026-05-20
GST/HST Return for Registrants
Periodic GST/HST return for Canadian registrants.
Who must file: GST/HST registrants required to file based on assigned reporting period (monthly, quarterly, or annual).
Practical overview
Canada's GST/HST is a multi-stage VAT-style tax with federal GST and provincial-harmonized HST in some provinces. Registration is required when worldwide taxable supplies exceed CAD 30,000 in a year. Common issues include incorrect place-of-supply rules for cross-border services and missed Input Tax Credit (ITC) documentation requirements.
Practical steps
- Determine reporting period (monthly, quarterly, annual) assigned by CRA.
- Track GST/HST collected on sales and Input Tax Credits on purchases.
- File GST34 by the deadline for the reporting period.
- Pay net GST/HST owing by the deadline.
Due-date notes
One month after end of monthly/quarterly period; three months after annual period.
Timing: varies by reporting period
Penalty snapshot
1 percent of net tax owing plus 25 percent of that 1 percent times months late; minimum penalties apply.
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
Primary sources
- CRA: GST/HST returns and remittingVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.