How to Correct GST Return After Filing Canada: Step-by-Step

Filing your GST/HST return and finding an error afterward is a common concern for Canadian businesses. Whether you missed reporting some sales, made incorrect claims, or made a calculation mistake, the Canada Revenue Agency provides ways to fix these errors without filing a new return.

If you made a mistake on a GST/HST return you already filed, you can correct it by submitting an adjustment through your CRA online account or by mailing a signed letter to your tax centre with the corrected amounts. Understanding when corrections are needed, what time limits apply, and how to use the available correction methods helps you stay compliant and avoid potential penalties or interest charges.

This guide walks you through the process of correcting your GST return after filing. You'll learn how to review your filed returns, determine if you're eligible for adjustments, explore digital correction options, and understand what happens once you submit changes.

We'll also cover special circumstances like missed credits and programs that may help if your errors could result in penalties.

When Corrections to GST Returns Are Needed

Errors on GST/HST returns can happen for many reasons, from simple math mistakes to missed transactions. Knowing when to fix these errors helps you stay compliant and avoid penalties from the Canada Revenue Agency.

Identifying Common GST Return Errors

Math errors are frequent on GST/HST returns. You might add up your sales incorrectly or calculate the wrong tax amount on line 105 or 109.

Missed transactions can cause problems. You may forget to include some sales or purchases in your reporting period or accidentally report transactions in the wrong period.

Credit claim errors are among the most serious mistakes charities and nonprofits make, and they're the #1 audit trigger for these organizations. Many charities and nonprofits incorrectly claim Input Tax Credits (ITCs) on their GST/HST returns when they should be claiming Public Service Bodies' (PSB) Rebates instead. This error occurs because most registered charities and nonprofits make exempt supplies—not taxable supplies—and therefore cannot claim ITCs. If your organization provides exempt services such as social programs, charitable activities, or member services, you must claim the PSB Rebate using Form GST66, not ITCs on your GST/HST return. This distinction is critical: claiming ITCs for exempt activities is a fatal error during CRA audits and must be corrected immediately. You might also forget to keep proper receipts or claim credits for personal expenses.

Classification errors occur when you apply the wrong GST/HST rate to a product or service. For example, you might charge 5% when you should charge 13% or treat a taxable supply as exempt.

Situations Requiring an Adjustment

You need to adjust your return when you discover any error that changes the amount you owe or the refund you should receive. This includes finding sales you didn't report or expenses you forgot to claim.

The Canada Revenue Agency may contact you if they find issues during a review. They might ask you to explain amounts on your return or provide supporting documents.

If you claimed ITCs for exempt activities when you should have filed for a PSB Rebate, you need to correct this error. This is particularly important for charities and nonprofits that primarily make exempt supplies under the Excise Tax Act. Changes in your business can require adjustments too. If you reclassify a supply or discover you applied the wrong tax rate to multiple transactions, you need to correct those errors.

Potential Impacts of Uncorrected Errors

Uncorrected errors can lead to penalties from the Canada Revenue Agency. You may face filing penalties if the errors resulted in underreporting your tax obligations.

Interest charges add up on any unpaid tax amounts. The CRA compounds interest daily from the due date until you pay the full amount.

The CRA may hold your refunds if they find errors or missing information on your returns. They can apply refunds from other filing periods to cover amounts you owe under the Excise Tax Act or the Income Tax Act.

Serious or repeated errors may trigger an audit. Audits take more time and resources and increase your risk of additional penalties if the CRA finds intentional misreporting.

Reviewing Your Filed GST Return

Before you can correct any errors, you need to review what you actually submitted. The Canada Revenue Agency provides tools to access your filed return and compare it against your records.

Accessing the Filed Return in CRA My Business Account

You can view your filed GST return details through your CRA My Business Account. Sign in to your CRA My Account and select the Business tile to access My Business Account.

Choose GST/HST and your RT number from the menu options. On your account overview page, you'll find a list of your expected and filed returns under the Returns section.

Click on the specific reporting period you need to review. The system shows all the amounts you reported on each line of your return.

You can also check the Progress Tracker on the overview page to see if the Canada Revenue Agency has finished processing your return. Once processed, your Notice of Assessment (NOA) will appear in your online mail.

The NOA shows what the CRA assessed and any changes they made to your original filing.

Comparing Filed Data to Financial Records

Pull your sales records, purchase invoices, and accounting reports for the reporting period. Match the total sales amount on your filed return against your financial statements.

Check that the GST/HST you collected matches what you reported on line 105. Review your credit claims carefully. If your charity or nonprofit primarily makes exempt supplies, you should be claiming PSB Rebates using Form GST66, not ITCs on lines 106 or 108.

Make sure each credit claim has proper documentation like receipts or invoices. Look for any transactions you missed or amounts you entered incorrectly.

Check your accounting software's GST reports against the filed return line by line. Note any differences in amounts on a separate document with the correct figures and supporting records.

Time Limits and Eligibility for Adjustments

The time limits for correcting GST/HST returns are strict statutory deadlines set out in the Excise Tax Act. Understanding these deadlines is critical because once these time limits expire, your right to claim refunds or credits is statute-barred—meaning it's gone forever, even if the CRA would otherwise agree you're entitled to the amount. Missing these deadlines by even one day means you lose your claim permanently.

Eligible Periods for Making Changes

The Four-Year Limitation Period - Statute-Barred Claims

For Input Tax Credits (ITCs), you have exactly four years from the due date of the return for the period in which the ITC arose to claim them. This four-year limitation period is set out in section 225(4) of the Excise Tax Act and is an absolute deadline.

Source: CRA: Time limits for claiming ITCs

For PSB Rebates (which most charities and nonprofits must use instead of ITCs), you generally have four years under section 259(5) of the Excise Tax Act. For general overpayments of tax under section 261, the limitation period is only two years.

Critical timing consideration: If you miss claiming an ITC or PSB Rebate by even one day past the four-year deadline, your claim is statute-barred. The CRA cannot accept it, regardless of whether you're clearly entitled to the refund. This creates urgency—if you discover missed credits or rebates, you must act immediately to determine if you're still within the limitation period.

While the CRA can assess or reassess tax beyond these periods under certain circumstances (such as fraud or misrepresentation), your right to claim missed credits or rebates is statute-barred after the applicable time limit (typically four years, sometimes two years).

The CRA's Taxpayer Relief provisions may allow for adjustments beyond these periods in exceptional circumstances, such as when you were prevented from filing due to circumstances beyond your control. However, this is at the CRA's discretion and not an automatic right.

Keep your supporting documents and records for at least six years from the end of the tax year to which they relate, as required by the Excise Tax Act.

Restrictions Based on Return Status

The CRA may limit your ability to adjust a return depending on its current status. You cannot adjust a return that is currently under review or audit until the CRA completes its assessment.

If you receive a notice of reassessment, you need to wait for the reassessment to be finalized before submitting another adjustment request. The CRA can also deny adjustment requests if you have missing returns or unpaid amounts under the Excise Tax Act, Income Tax Act, or other acts it administers.

Your adjustment request must include your business number, the reporting period, corrected amounts for each line, and contact information. Without these details, the Canada Revenue Agency may delay or reject your request.

Understanding ITCs vs. PSB Rebates for Charities and Nonprofits

⚠️ CRITICAL WARNING FOR CHARITIES AND NONPROFITS

Claiming ITCs when you should claim PSB Rebates is a fatal error during CRA audits and is the #1 audit trigger for charitable organizations. Most registered charities and nonprofit organizations cannot claim Input Tax Credits (ITCs) because they primarily make exempt supplies rather than taxable supplies. If your organization provides exempt services—such as social services, charitable programs, healthcare, education, or member services—you must use the PSB Rebate process, not ITCs.

The consequences of this error are severe:

• The CRA will deny your ITC claims entirely
• You may face penalties for incorrect claims
• You'll need to file corrected returns and separate PSB Rebate applications
• Interest will accumulate on any amounts owed due to the error

This distinction is critical for compliance. Review your returns carefully to ensure you're using the correct claim method.

When You Can Claim ITCs

Under section 169 of the Excise Tax Act, ITCs are only available for GST/HST paid on purchases used in commercial activities—that is, activities that involve making taxable supplies. For most charities and nonprofits, this applies only to a small portion of activities, if any.

If your organization makes taxable supplies (such as selling goods or providing certain services that are not exempt), you may claim ITCs only for expenses directly related to those taxable activities.

Commercial activities are business activities that result in taxable supplies. Examples might include operating a gift shop, selling publications, or providing consulting services that aren't part of your exempt charitable programs.

When You Must Claim PSB Rebates

For exempt activities (which include most charitable programs, member services, social services, healthcare, education, and similar nonprofit operations), you cannot claim ITCs. Instead, you must claim the Public Service Bodies' (PSB) Rebate using Form GST66.

The PSB Rebate allows eligible organizations to recover a percentage of the GST/HST paid on purchases related to exempt activities. The rebate rate depends on your organization type:

Charities: 50% rebate on eligible expenses

Qualifying nonprofits: 50% rebate on eligible expenses (if at least 40% government-funded)

Other nonprofits: May qualify for lower rebate percentages

Important process distinction: You file Form GST66 separately from your regular GST/HST return (Form GST34). This is not an adjustment to lines 106 or 108 on your GST/HST return—it's a completely separate claim process with its own forms, deadlines, and calculation methods.

Source: CRA Guide RC4034 - GST/HST Public Service Bodies' Rebate

For more comprehensive information, consult CRA Guide RC4034 - GST/HST Public Service Bodies' Rebate.

Methods to Correct a GST Return in Canada

The Canada Revenue Agency provides two main methods to fix errors on your GST/HST return. You can adjust your return electronically through My Business Account or submit correction details by mail.

Amending Online Using My Business Account

You can adjust your GST/HST return online through your CRA My Account. This is the fastest way to make corrections.

Sign in to your CRA account and access My Business Account or Represent a Client. Choose GST/HST and select your RT number from the list.

Click on Adjust a return to begin the correction process. The system will show you a list of periods that qualify for electronic adjustment.

Select the reporting period you need to fix. You can then make the necessary changes directly in the online form.

This method works for most common errors. The system processes adjustments quickly, and you will receive a notice of assessment once the Canada Revenue Agency reviews your changes.

Keep records of your original return and all adjustments you make.

Correction by Mail: Required Documentation

If you cannot use My Business Account, you can send your correction by mail to your tax centre. The Canada Revenue Agency requires specific information in your adjustment request.

Your letter must be signed by the business owner or an authorized representative. Include your complete business number and RT extension at the top of the letter.

List the reporting period you need to correct and provide the corrected amounts for each line on your return. Write the name and phone number of a contact person in case the CRA needs more information.

Mail this documentation to your designated tax centre. If your errors might result in penalties, consider applying to the Voluntary Disclosures Program before submitting your adjustment.

This program may provide relief from penalties if you qualify, though you will still need to pay the tax owed plus interest.

Addressing Missed Credits and Rebates

The process for recovering missed amounts depends on whether you should have claimed ITCs (for commercial activities) or PSB Rebates (for exempt activities).

Claiming Missed ITCs on Future Returns

If your organization has commercial activities and you missed claiming eligible ITCs, you can claim them on a future GST/HST return within four years of the original filing deadline for the period in which the ITC arose.

This approach is straightforward for most businesses. You simply add the missed ITC amount to your current return's ITC claim.

Make sure you keep all supporting documentation, including invoices and receipts, in case the Canada Revenue Agency requests them. The four-year rule gives you flexibility, but don't wait too long.

Claiming missed ITCs promptly helps your cash flow and reduces the risk of losing your claim if you exceed the time limit.

Claiming Missed PSB Rebates

If you missed claiming PSB Rebates for eligible expenses related to your exempt activities, you must file Form GST66 within four years of the end of the claim period. This is a separate process from adjusting your GST/HST return.

The PSB Rebate application requires detailed documentation of your eligible expenses. You cannot simply add these amounts to a future GST/HST return—you must use the proper rebate form.

Many charities and nonprofits mistakenly claim ITCs when they should be claiming PSB Rebates. If you've made this error, you may need to:

1. Adjust your GST/HST return to remove the incorrect ITC claims
2. File Form GST66 to claim the appropriate PSB Rebate

Special Considerations for Large Amounts

Large missed credit or rebate amounts require more careful handling. If you've missed significant amounts across multiple periods, consider using the Voluntary Disclosures Program.

The Voluntary Disclosures Program lets you correct past errors before the Canada Revenue Agency discovers them. You may avoid penalties and reduce interest charges through this program.

You must meet specific conditions, including making the disclosure before the Canada Revenue Agency starts an audit or investigation. For substantial errors, consult a tax professional before proceeding.

They can calculate the missed amounts accurately, determine whether you should claim ITCs or PSB Rebates, and assess whether the Voluntary Disclosures Program is your best option.

Digital Adjustment Options (Do Not Use ReFILE)

ReFILE is a digital service designed only for income tax returns and cannot be used for GST/HST corrections. For GST/HST returns specifically, you'll need to use different online correction methods through your CRA account.

Requirements for Using ReFILE

ReFILE is only available for income tax returns, not GST/HST returns. You can only use this service after you've received your notice of assessment from the CRA, and only if you filed your original return electronically through NETFILE using certified tax software.

You need to access ReFILE through the same certified tax software you used to file your original return. The software will have a dedicated ReFILE section where you can make your corrections.

Your return must be fully processed by the government before you can use ReFILE. This means the notice of assessment must already be issued and available in your account.

Limitations of Certified Tax Software Adjustments

Certified tax software works with ReFILE for income tax purposes, but you cannot use this method to adjust GST/HST returns. For GST/HST corrections, you must use the "Adjust a return" feature in My Business Account or Represent a Client instead.

Your online CRA account lets you adjust GST/HST returns for periods that qualify for electronic adjustment. You'll sign in, choose your GST/HST account and RT number, then select "Adjust a return" from the available options.

If a period isn't eligible for electronic adjustment through your account, you'll need to mail a signed letter to your tax centre. The letter must include your business number with the RT extension, the reporting period you're correcting, the corrected amounts for each line, and contact information.

What Happens After Submitting an Amendment

Once you submit your GST/HST amendment, the Canada Revenue Agency begins processing your changes and updates your account. The timeline and outcome depend on the complexity of your amendment and whether you owe money or are due a refund.

CRA Review and Assessment Process

The Canada Revenue Agency usually processes GST/HST amendments within four weeks of receiving them. During this period, CRA staff review the changes you submitted to check their accuracy.

They compare your amended figures to the original return. The CRA also checks your supporting documents.

You can track your amendment status through your CRA account. Sign in to My Business Account or Represent a Client, select your GST/HST account, and view the Progress tracker on your overview page.

This tool shows where your amendment is in the processing queue. The CRA may contact you if they need more information.

They might ask you to explain certain changes or provide extra receipts and invoices. Respond quickly to any requests to prevent delays.

Receiving a Notice of Reassessment

After the CRA finishes their review, they send you a notice of reassessment if your amendment changes the amount you owe or your refund. This notice shows your updated account balance and explains any adjustments.

Your notice of reassessment appears in your online CRA account under the mail section. Most business correspondence is only available online unless your business cannot create a CRA account or you requested paper mail.

You will receive an email notification when the notice is ready if you signed up for CRA email alerts. The notice includes details about any penalties or interest charges that apply to your amended return.

Review this document carefully to confirm the CRA processed your changes correctly.

Impact on Refunds and Amounts Owed

If your amendment results in a refund, the CRA usually issues payment within four weeks. Refunds deposit directly into your bank account if you use direct deposit.

The CRA may hold your refund if you have missing returns or unpaid amounts under any acts they administer, such as the Income Tax Act or Excise Tax Act.

If your amendment increases the amount you owe, you must pay the balance by the deadline on your notice of reassessment. Interest compounds daily on unpaid amounts.

You can make most payments electronically through your financial institution or online banking.

If your amendment decreases the amount you previously owed, the CRA either refunds the overpayment or applies it to other tax debts on your account. Interest accrues on overpayments until the CRA refunds or applies the amount.

Special Programs and Escalation Processes

The Canada Revenue Agency offers programs and procedures to help businesses address complex situations. These options become important when your errors are significant or if you disagree with the CRA's assessment.

Voluntary Disclosures Program for Significant Errors

Critical Understanding: VDP vs. Regular Adjustments

Many taxpayers confuse the Voluntary Disclosures Program (VDP) with regular return adjustments. These are completely different processes:

Regular Adjustments are for correcting simple errors on filed returns. Use the adjustment process when you discover mistakes but there's no penalty involved, or when the error is straightforward.

The Voluntary Disclosures Program (VDP) is specifically for situations where:

• Your error would result in penalties (not just interest)
• You're correcting non-compliance before the CRA discovers it
• You have unfiled returns or unreported income

⚠️ CRITICAL DISQUALIFICATION RULE

You are immediately disqualified from VDP if the CRA has already contacted you about the issue. This includes:

• Any audit notification letter
• Any compliance review letter
• Any letter requesting information about the specific tax years or periods you want to disclose
• Any enforcement action related to the returns in question

Even a simple "review letter" asking questions about your returns disqualifies you from using VDP for those periods. The disclosure must be truly voluntary—meaning you're coming forward before the CRA has any indication of the problem.

Source: CRA: Voluntary Disclosures Program

VDP Eligibility Requirements

To qualify for the VDP, your disclosure must meet all of these conditions:

1. Voluntary: You cannot apply if the CRA has already contacted you about an audit, investigation, or compliance action related to the errors you want to correct. The moment you receive any CRA correspondence about the tax periods in question, you lose VDP eligibility for those periods.

2. Complete: You need to provide all relevant information about the errors, including accurate calculations of the tax owed and supporting documentation. The CRA requires you to submit any outstanding returns as part of your disclosure.

3. Involves a penalty: The disclosure must involve a penalty that you would otherwise face. If your error would not result in a penalty, the VDP may not apply, though you can still use regular adjustment procedures.

4. Includes payment information: You must provide information about how you will pay any amounts owing. While you don't need to pay immediately, you need a plan to settle the debt.

You must also cooperate fully with the CRA throughout the process. This includes responding promptly to any questions and providing additional information when requested.

VDP Tracks and Relief Offered

The VDP has two tracks:

General Program: Available for taxpayers who did not knowingly or grossly neglectfully fail to comply. This track may provide relief from prosecution and penalties, and partial interest relief.

Limited Program: For cases involving intentional non-compliance or applications by large corporations. This track offers more limited relief—typically only relief from prosecution, with reduced penalty and interest relief.

If the CRA accepts your voluntary disclosure, you will still need to pay the full tax owed plus interest. The program may waive or reduce penalties depending on which track your application falls under, but penalty relief is not automatic or guaranteed.

VDP Application Process

The VDP application process requires detailed documentation. You'll need to explain how the errors occurred, provide corrected calculations, and submit supporting records. Many businesses work with tax professionals to prepare VDP applications because the program has strict requirements.

Submit your VDP application to the Voluntary Disclosures Program office, not to your regular tax centre. The CRA reviews each application to determine if you meet all the conditions. They will notify you whether your application is accepted or rejected.

When to Use VDP vs. Regular Adjustments:

Use VDP when:

• You have unfiled returns
• You significantly underreported income or overclaimed credits
• Your error would result in penalties
• The CRA hasn't contacted you yet about these periods

Use regular adjustments when:

• You made honest calculation errors
• You missed claiming legitimate credits
• No penalties would apply
• The error is straightforward

For more information, consult Information Circular IC00-1R6 – Voluntary Disclosures Program.

Filing a Notice of Objection If Disagreement Occurs

If you disagree with a notice of reassessment, you can file a notice of objection with the Canada Revenue Agency. This formal process lets you challenge the CRA's decision and request a review by an independent appeals officer.

You must file your notice of objection within 90 days of the date on your notice of reassessment. This deadline is strict. If you miss it, you may apply for an extension within one year of the deadline, but only if you meet strict criteria under section 303 of the Excise Tax Act (such as being unable to act or having had the intention to object during the 90-day period).

Your notice of objection must include specific information. Write your business name and number at the top. Include the date of the notice of reassessment you're objecting to and the tax year or reporting period it covers.

Explain clearly why you disagree with the assessment. Provide facts and documentation that support your position. List the specific changes you want the CRA to make.

You can submit your notice of objection online through My Business Account or Represent a Client. Select "Register a formal dispute" from the menu options. The online form guides you through the required information.

Alternatively, you can mail a written notice of objection to the Chief of Appeals at your tax services office. The address appears on your notice of reassessment.

After you file, the CRA assigns an appeals officer to review your case. This officer is independent from the auditor who made the original assessment. They will review all the information you provided and may contact you with questions.

The review process can take several months, depending on the complexity of your case. The CRA aims to resolve most objections within 180 days, though some cases take longer.

The appeals officer can confirm the assessment, vary it, or vacate it entirely. You'll receive a notice of confirmation, reassessment, or vacation explaining the decision.

If you're still not satisfied after the objection process, you can appeal to the Tax Court of Canada. However, you must first complete the notice of objection process before going to court. Most businesses work with tax lawyers or accountants when considering a Tax Court appeal.

Best Practices to Prevent Future GST Return Errors

Preventing errors in the first place saves time, reduces stress, and helps you avoid penalties. Implementing consistent processes and seeking expert guidance creates a reliable system for accurate GST/HST reporting.

Leveraging Certified Tax Software

Certified tax software reduces manual calculation errors and helps you track your GST/HST obligations throughout the year. These programs automate many aspects of GST/HST reporting and integrate with your accounting systems.

Choose software certified by the Canada Revenue Agency for GST/HST filing. The CRA maintains a list of approved products on their website. Certified software follows CRA specifications and updates automatically when tax rates or rules change.

Set up your software to categorize transactions correctly from the start. Configure it to identify which purchases qualify for input tax credits and which sales are taxable, zero-rated, or exempt. Proper setup prevents classification errors that lead to incorrect returns.

Reconcile your software records with your bank statements regularly. Run GST/HST reports at least monthly, even if you file quarterly or annually. This practice helps you catch errors while the transactions are still fresh in your mind.

Use your software's audit trail features to track changes. Many programs log who made entries and when they were made. These records become valuable if you need to explain changes during a CRA review.

Train everyone who enters financial data in your business. Make sure they understand GST/HST concepts and how to use the software correctly. Even the best software produces errors if users enter information incorrectly.

Back up your data regularly and keep records for the full retention period required by the CRA. Most software includes automatic backup features, but verify that backups are working and stored securely.

Consider software that integrates with your CRA account. Some programs connect directly to My Business Account and can retrieve your filed returns for comparison. This integration simplifies the review process and helps you spot discrepancies quickly.

Seeking Professional Tax Advice

Professional tax advisors help you navigate complex GST/HST situations and implement systems to prevent errors. Their expertise becomes especially valuable as your business grows or when you face unusual transactions.

Consult a tax professional when you start new business activities. They can advise you on GST/HST registration requirements, which supplies are taxable, and how to structure your operations for optimal tax efficiency.

Work with an advisor who specializes in GST/HST and understands your industry. Different businesses face different challenges. A professional familiar with your sector can identify issues specific to your type of business.

For charities and nonprofits, it's particularly important to work with professionals who understand the distinction between ITCs and PSB Rebates. Misunderstanding this difference is one of the most common—and costly—errors nonprofit organizations make.

Schedule regular reviews of your GST/HST processes. A professional can audit your systems, check your return accuracy, and recommend improvements. These periodic reviews catch problems before they become serious.

Get professional help before making significant business changes. Selling assets, changing your business structure, or expanding to new provinces all have GST/HST implications. Professional guidance helps you handle these transitions correctly.

Consider professional assistance if you receive a notice from the CRA. Tax advisors can help you respond appropriately and represent you in communications with the agency. They understand what the CRA needs and how to present your information effectively.

Professional services are particularly valuable for complex situations like Voluntary Disclosures Program applications or notices of objection. These processes have strict requirements and deadlines. Professional guidance increases your chances of a favorable outcome.

At B&H Charity Accounting Firm, we specialize in helping Canadian businesses and charitable organizations navigate GST/HST compliance. Our team understands the unique challenges charities and nonprofits face with GST/HST reporting, particularly the critical distinction between ITCs and PSB Rebates. We can review your returns, help you correct errors, and implement systems to prevent future mistakes. Contact us to discuss how we can support your organization's tax compliance needs.

Conclusion

Correcting a GST/HST return after filing is straightforward when you know the right steps. The Canada Revenue Agency provides clear methods to fix errors through online adjustments or mail-in corrections, with most amendments processing within four weeks. Whether you're addressing missed credits, rebate claims, calculation errors, or classification mistakes, taking prompt action within the applicable time limits helps you avoid penalties and interest charges while keeping your business compliant.

For charities and nonprofits, understanding the difference between ITCs and PSB Rebates is critical. Most errors we see involve organizations incorrectly claiming ITCs when they should be filing for PSB Rebates using Form GST66.

If you're facing GST/HST correction challenges or want to prevent future filing errors, B&H Charity Accounting Firm is here to help. We specialize in assisting Canadian charities and nonprofits with complex GST/HST compliance issues, from routine return corrections to Voluntary Disclosures Program applications. Our team understands the unique tax situations charitable organizations face and can guide you through the amendment process with confidence.

Contact us today at (289) 301-8883 or visit charityaccountingfirm.ca to discuss your GST/HST needs. Ready to get started? Schedule a FREE consultation and let us help you resolve your GST/HST concerns efficiently. Taking the right steps now protects your organization and ensures you maintain good standing with the Canada Revenue Agency.

Frequently Asked Questions

What are the steps to amend a GST/HST return that has already been filed?

First, sign in to your CRA My Account and access My Business Account. Select GST/HST and choose your RT number. Click "Adjust a return" and select the reporting period you need to correct. Enter the corrected amounts for each line that needs changing. Submit your adjustment online for the fastest processing.

If you cannot use My Business Account, mail a signed letter to your tax centre. Include your business number with RT extension, the reporting period, corrected amounts for each line, and contact information. The CRA typically processes adjustments within four weeks.

How do I correct a mistake in a GST return?

You can correct mistakes on your GST/HST return by submitting an adjustment through your CRA My Business Account or by mailing correction details to your tax centre. For online adjustments, sign in to your account, select the return you need to fix, and enter the corrected information.

For mail corrections, send a signed letter with your business number, the reporting period, the lines you're correcting, and the accurate amounts. Keep all supporting documentation like receipts and invoices in case the CRA requests them during their review.

What is the deadline for making corrections to a filed GST/HST return?

The deadline depends on the type of correction. For Input Tax Credits (ITCs), you have four years from the due date of the return for the period in which the ITC arose. For PSB Rebates (which most charities and nonprofits must claim), you generally have four years under section 259(5) of the Excise Tax Act.

While the CRA may assess returns for longer periods under certain circumstances, your right to claim missed credits or rebates is statute-barred after four years. The CRA's Taxpayer Relief provisions may allow adjustments in exceptional circumstances, but this is at the CRA's discretion, not an automatic right.

Can the GST return be revised after filing?

Yes, you can revise your GST/HST return after filing by submitting an adjustment request. However, your ability to claim refunds or credits is limited by statutory time limits (typically four years). You can adjust returns online through My Business Account or by mailing a detailed correction letter to your tax centre.

However, you cannot adjust a return that is currently under CRA review or audit until they complete their assessment. If you receive a notice of reassessment, wait for it to be finalized before submitting another adjustment request.

How do I correct an error related to ITCs or PSB Rebates on a previously filed GST/HST return?

First, determine whether you should have claimed ITCs (for commercial activities) or PSB Rebates (for exempt activities). Most charities and nonprofits make exempt supplies and must claim PSB Rebates using Form GST66, not ITCs.

If you claimed ITCs incorrectly for exempt activities, submit an adjustment through My Business Account or by mail to remove those ITC claims. Then file Form GST66 to claim the appropriate PSB Rebate within four years of the end of the claim period.

If you missed claiming ITCs for legitimate commercial activities, you can claim them on your next GST/HST return within four years of the original filing deadline. Keep all supporting documentation in case the CRA requests verification.

What should I do if I've received a Notice of Assessment but need to correct my GST/HST return?

If you've received a Notice of Assessment and discover errors in your return, you can still request an adjustment. Sign in to your CRA My Business Account and use the "Adjust a return" feature to submit your corrections, or mail a signed letter with the corrected information to your tax centre.

The CRA will review your adjustment request and issue a Notice of Reassessment showing the updated amounts. If you disagree with any reassessment, you can file a Notice of Objection within 90 days of the reassessment date. This starts a formal review process with an independent appeals officer.