How to File HST Online in Ontario: A Step-by-Step Guide
March 9, 2026
Filing your Harmonized Sales Tax (HST) return is one of those tasks that every Ontario business owner has to deal with. It does not need to be complicated. If you know where to go and what numbers to have ready, you can file online in under 30 minutes.This guide walks you through the full process of filing HST online using the Canada Revenue Agency (CRA) My Business Account portal.
## Who Needs to File HST
Any business registered for an HST number must file a return, even if you collected zero revenue during the reporting period. Registration is mandatory once your business earns more than $30,000 in revenue over four consecutive calendar quarters.
If you are a sole proprietor, partnership, or corporation operating in Ontario, your HST rate is 13%. That breaks down to 5% federal (GST portion) and 8% provincial (PST portion).
You must file on time regardless of whether you owe money or are expecting a refund.
## Step 1: Set Up CRA My Business Account
Before you can file online, you need access to CRA My Business Account. This is the CRA's online portal for business tax filings.
To register, you will need:
- Your business number (BN), which is your 9-digit CRA number followed by "RT0001" for your HST account - Your legal business name as registered with the CRA - A personal CRA My Account or a sign-in partner (like your bank) for identity verification
If you have never logged in before, the CRA will mail you a security code. This takes 5 to 10 business days. Plan ahead. Do not wait until the week your return is due.
### Already Have Access?
Log in at My Business Account and confirm your HST filing periods are showing correctly under "Returns and Payments."
## Step 2: Gather Your Numbers
You need two key figures to complete your HST return:
1. Total HST collected on sales during the reporting period 2. Total HST paid on eligible business expenses (called Input Tax Credits, or ITCs)
If you use accounting software like QuickBooks or Wave, these numbers should be available in your HST summary report. If you track things manually, pull your sales invoices and expense receipts for the period.
Here is a quick checklist of what to have ready:
- Total revenue for the filing period - Total HST collected on taxable sales - Total HST paid on business purchases (ITCs) - Any adjustments (bad debts written off, prior period corrections) - Your reporting period start and end dates
## Step 3: File Using GST/HST NetFile
GST/HST NetFile is the CRA's online filing system. It is free to use and available 24/7.
Here is the process:
1. Go to GST/HST NetFile 2. Enter your business number and reporting period 3. Enter your total sales and other revenue (Line 101) 4. Enter your total HST collected (Line 105) 5. Enter your total ITCs claimed (Line 108) 6. The system calculates your net tax owing or refund 7. Review the summary and submit
You will receive a confirmation number immediately. Save it. This is your proof of filing.
### Filing Frequency
Your filing frequency depends on your annual revenue:
| Annual Revenue | Filing Frequency | |---|---| | Under $1,500,000 | Annual (with option to file quarterly or monthly) | | $1,500,000 to $6,000,000 | Quarterly | | Over $6,000,000 | Monthly |
Most small businesses in Sault Ste. Marie file annually or quarterly. If you are unsure of your filing frequency, check your CRA My Business Account under "Account Info."
## Step 4: Pay What You Owe (or Claim Your Refund)
If you owe HST, payment is due on the same day as your filing deadline. You can pay through:
- CRA My Payment (using Visa Debit, Debit Mastercard, or Interac Online) - Online banking (add CRA as a payee using your business number) - Pre-authorized debit (set up through My Business Account)
If the CRA owes you a refund, it will be deposited directly into your bank account if you have direct deposit set up. Otherwise, expect a cheque in the mail within 4 to 8 weeks.
## HST Filing Deadlines
Missing your deadline means penalties and interest. Here are the standard deadlines:
- Annual filers: 3 months after your fiscal year-end. For most sole proprietors with a December 31 year-end, that means June 15 for filing (but any balance owing is due April 30). - Quarterly filers: 1 month after the end of each quarter - Monthly filers: 1 month after the end of each month
If your deadline falls on a weekend or statutory holiday, the CRA extends it to the next business day.
## Common Mistakes to Avoid
### Claiming ITCs on Personal Expenses
If you use your vehicle for both personal and business purposes, you can only claim the business-use percentage. The CRA audits this regularly, especially for small businesses in Northern Ontario where vehicle use is common.
### Missing the $30,000 Threshold
Many Sault Ste. Marie business owners do not realize they have crossed the $30,000 threshold until well after the fact. Track your rolling four-quarter revenue. Once you hit the threshold, you have 29 days to register.
### Filing Late with a Nil Return
Even if you collected and paid zero HST, you still need to file. A missing return triggers CRA follow-up and can delay other filings or refunds.
### Not Reconciling Before Filing
Do not just guess at your numbers. Reconcile your books for the period first. Filing incorrect amounts leads to reassessments, which leads to more paperwork and potential penalties.
## Frequently Asked Questions
### Can I file HST using a third-party software?
Yes. Most accounting software (QuickBooks Online, Sage, Xero) can file HST directly to the CRA through their EFILE integration. Your bookkeeper can also file on your behalf using their CRA Represent a Client access.
### What happens if I file HST late?
The CRA charges a penalty of 1% of the amount owing, plus 0.25% for each full month the return is late, up to 12 months. Interest also accrues daily at the CRA's prescribed rate.
### Can I switch my filing frequency?
Yes. You can request a change through My Business Account or by calling the CRA's business inquiries line at 1-800-959-5525. Changes typically take effect at the start of the next fiscal year.
### Do I need to charge HST on all my sales?
Not all goods and services are taxable. Some are zero-rated (like basic groceries and exported goods) and some are exempt (like most health and dental services). Check the CRA's GST/HST information for your specific situation.
## Filing HST Does Not Need to Take All Day
If your books are up to date, filing HST online takes less than 30 minutes. The hard part is keeping your records organized throughout the year, not the filing itself.
Filing HST should not take your whole afternoon. Fusion Financial handles HST filing for small businesses across Sault Ste. Marie and Northern Ontario. If you would rather hand this off, learn about our HST and GST filing services or get in touch.