- All GST/HST registrants must file returns electronically
- Exceptions include charities and selected listed financial institutions
- Paper returns will result in penalties
- A 4-digit access code is needed for electronic filing methods
- The access code is included in the filing package
Source: taxinterpretations.com
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.
