Pay (remit) the GST/HST: How to pay

How to pay

There are three ways to make a payment. You can remit electronically,  you can pay at your financial institution in Canada, or you can pay by mail. However, payments of $50,000 or more, must be paid electronically or at your financial institution. You can make your payments in foreign funds. However, the exchange rate you receive for converting the payment to Canadian dollars is determined by the financial institution handling your transaction.

Remit electronically

You can remit electronically using your financial institution's online or telephone banking services. You do not need a remittance voucher to pay online.

You can also pay electronically using the CRA's My Payment option. My Payment allows individuals and businesses to make payments online from an account at a participating financial institution, using the CRA website. For more information, go to My Payment.

Another online option is to authorize the CRA to withdraw a pre-determined payment from your bank account to pay tax on a specific date or dates. You can set up an agreement at My Business Account.

For more information, see Make a Payment to the Canada Revenue Agency.

Remit at your financial institution

GST/HST return filed electronically

If you file your GST/HST return electronically using GST/HST NETFILE or GST/HST TELEFILE, you can still remit your GST/HST at your financial institution. Use Form RC158, GST/HST NETFILE/TELEFILE Remittance Voucher to pay the amount owing. Do not use the remittance part of your GST/HST return.

Other remittance forms for GST/HST payments include:

• Form RC159, Remittance Voucher - Amount Owing, to remit an amount owing or an outstanding balance for a period  that has already been assessed
• Form RC160, Remittance Voucher- Interim Payments, to remit your instalment payments
• Form RC177, Remittance Voucher - Balance Due, to remit an amount owing before you file your return

These remittance forms are not available on our website as we can only provide them in a pre-printed format. For more information, see Request payment forms of remittance vouchers.

GST/HST return not filed electronically

If you are not filing electronically, you can file your return and remit an amount owing at your participating financial institution in Canada.

If you are paying at a financial institution and your return requires attached documentation, you will have to send us these documents separately.

What to do if you cannot pay

If you cannot pay your balance owing, you can make a payment arrangement. For more information, see When you owe money – collections at the CRA.

Related services and information

My Business Account
GST/HST NETFILE
GST/HST TELEFILE
Represent a Client
Liaison Officer service
Complaints and disputes

Related program

Business audits
Voluntary Disclosures Program
When you owe money – collections at the CRA
Criminal Investigations Program
Informant Leads Program
Offshore Tax Informant Program