Online Filing Tutorial: Using CRA My Business Account

Managing Your Taxes Digitally in 2026

The CRA has moved almost entirely to digital filing. Using the "My Business Account" portal is the fastest way to stay compliant.

Prerequisites for Filing

Before you log in, ensure you have:

• [ ] Your 9-digit Business Number (BN)
• [ ] Total taxable sales for the period
• [ ] Total GST/HST collected
• [ ] Total ITCs to claim (tax you paid)

Step-by-Step Filing Process

1. Login: Access the CRA portal using your Sign-In Partner or CRA ID.
2. Navigate: Go to the "GST/HST" section under "Accounts and payments."
3. Select Period: Choose the reporting period you are filing for.
4. Enter Data: Fill in Line 101 (Sales), Line 105 (Tax Collected), and Line 108 (ITCs).
5. Review and Submit: The system will calculate your "Net Tax" automatically.

Filing Deadlines

• Monthly filers: Due 1 month after each reporting period.
• Quarterly filers: Due 1 month after the end of each quarter.
• Annual filers: Usually due 3 months after fiscal year-end.
• Special annual case (some individuals): If your fiscal year-end is December 31, your return can be due June 15 while payment is due April 30.

Estimate Net Tax before filing your GST/HST return →

FAQ: Online Filing

What is GST/HST NETFILE?

NETFILE is a separate, faster service specifically for filing returns without needing a full My Business Account login, using an access code instead.

What if I have a $0 return?

Even if you had no sales or expenses, you must still file a "Nil Return" to avoid non-filer penalties.

Source

• CRA: When to file and pay your GST/HST