Complete and file a GST/HST return - 4. After you file
4. After you file
What happens when we receive your GST/HST return?
When we receive your GST/HST return, we will assess and send you a notice of assessment in one of the following methods:
- send an email notification that there is mail for you to view in My Business Account
- mail a notice of assessment
A notice of (re) assessment explains our assessment of your return and any changes that we made.
If there is an amount owing, we will send you Form RC159, Amount Owing Remittance Voucher, with your notice. Use this form to pay any outstanding amount. Form RC159 is not available on our website. We can only provide it in a pre-printed format. To order this personalized form, go to My Business Account, or Represent a Client.
You will not receive a notice of assessment when either of the following situation applies:
- you filed a nil return because you had no business activity
- you paid the full amount owing when you filed the return
If you want to change a return you have sent us, do not file another return. For more information, see Correcting a GST/HST return. To view the status and the details of a previously filed GST/HST return, see My Business Account.
When can you expect your refund?
Generally, we process as the GST/HST return as follows:
- in two weeks if you filed electronically
- in four weeks if you filed a paper return
If you have not included all the necessary information and completed your return correctly, processing of your refund could be delayed.
We will hold any GST/HST refund or rebate you are entitled to until we receive all outstanding returns and amounts. This includes all amounts payable and returns required under other programs administered by the CRA. We can also use any GST/HST refund or rebate that you are entitled to receive to pay that outstanding amount
You may view the status and the details of a previously filed GST/HST return using My Business Account.
We pay refund interest according to the prescribed interest rate. Refund interest is compounded daily on an overpayment up to and including the day the overpayment is refunded, repaid or applied. The calculation of interest we pay ends on the day the refund is paid or applied.
For more information, see GST/HST - Penalties and interest
How do penalties and interest apply?
Failing to comply with your GST/HST obligations could lead to penalties, interest or even prosecution.
For example, penalties or interests may apply if you:
- did not file on time
- received a demand to file and did not do so
- had to file electronically and did not do so
- made a false statement or omission
Interest is charged if you:
- have an overdue balance owing on a return
- make a late or insufficient instalment payment
For more information, see GST/HST - Penalties and interest
How do you make a voluntary disclosure?
The Voluntary Disclosures Program (VDP) allows you to:
- correct inaccurate or incomplete information
- disclose information you had not previously reported to us
By making a voluntary disclosure, you can avoid penalties and prosecution. You will only have to pay the taxes owing plus interest. Conditions apply.
For more information, see Voluntary Disclosures Program.
What support does CRA offer to help small businesses?
The Liaison Officer Initiative (LOI) is designed to help small businesses understand their tax obligations. Selected small and medium-sized businesses can voluntarily choose to participate in the program. If you participate, you will receive a visit from a liaison officer who will help you:
- understand your tax obligations
- find out where you can get more information
- learn the common mistakes businesses make
- get answers to your questions
For more information, see Liaison Officer Initiative (LOI).
How do you prepare for a GST/HST audit?
Being audited can be overwhelming. The following topics will you help you prepare for a GST/HST audit and understand how the CRA’s tax audit process works:
- Why do we audit and what is a tax audit?
- What are your responsibilities and what happens during an audit?
- What are your rights?
For more information on these subjects, see Business audits.
What if you have a complaint?
If you are not satisfied with the service you received or you disagree with the CRA, you have different options depending on the nature of your complaint.
If you are not satisfied with the service that you receive from CRA, see How to make a service complaint.
If you believe that you have been subject to reprisal, see How to make a reprisal complaint.
If you disagree with an assessment, determination, or decision, see How to register a formal dispute about your GST/HST assessment (objections and appeals).
What records should you keep?
Usually, you have to keep all sales and purchase invoices and other records related to your business operations and the GST/HST for six years from the end of the year to which they relate. However, we may ask you to keep the invoices longer than six years. If you want to destroy your records earlier, you have to send us a written request and wait for our written approval to do so. For more information, see GST/HST Memorandum 15.1, General Requirements for Books and Records.
As a registrant, you also need the correct information on the invoices you get from your suppliers to support your ITC claims. For more information, see What records do you need to support your claim?