Changes in Canada GST / HST Return

New reporting lines on Form GST34-3: GST / HST Return

Effective Date

CRA has introduced a few changes in GST34, GST / HST Return form with effect from May 16, 2016

What has changed?

If your business reports sales that include zero-rated supplies made in Canada, exempt supplies and zero-rated exports, you can now report these items separately on your electronic GST/HST return. Before May 16, 2016, you included such sales as one amount on line 101 of the return.

Three new lines are available for reporting:

  • Line 90 is for reporting taxable sales (including zero-rated supplies) made in Canada.
  • Line 91 is for reporting exempt supplies, zero-rated exports, and other sales and revenue.
  • Line 102 is for reporting, when applicable, an associate’s taxable sales (including zero-rated supplies) made in Canada.

Why these changes?

This change will let the CRA properly determine your filing frequency and any mandatory electronic filing requirements that apply. Earlier, if your business had to file electronically or report more frequently due to the inclusion of non-taxable or zero-rated exports on line 101, you would have had to contact the CRA to get your account corrected. With the introduction of lines 90, 91, and 102, you will no longer need to do this.

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