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Mandatory Electronic Filing for GST/HST Returns Starting January 2024: Penalties for Paper Submissions

  • Mandatory electronic filing for GST/HST returns starts after December 31, 2023
  • Charities and selected financial institutions are exempt from electronic filing
  • Paper returns will incur a penalty
  • Canada Revenue Agency is updating communications about electronic filing
  • Receiving a paper filing package does not exempt you from electronic filing
  • GST/HST TELEFILE does not require a computer or Internet access
  • Other electronic filing options include GST/HST NETFILE and My Business Account
  • A four-digit access code is needed for electronic filing
  • Access code is found in the filing package and can be changed
  • Assistance with access codes is available by calling specified numbers

Source: canada.ca

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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