GST34 Return Form – Fill Out and Use This PDF

The GST 34 Return form serves as a crucial document for businesses in Canada, required for the reporting of Goods and Services Tax (GST) and Harmonized Sales Tax (HST) within a specific reporting period. It meticulously records sales, other revenues, input tax credits, adjustments, and the final tax balance, ensuring the accurate calculation and submission of owed taxes or claims for refunds. To streamline the process of fulfilling your tax obligations, click the button below to start filling out your form.

Get Form Now Download PDF

GST34 Return Form PDF Details

Understanding the GST 34 Return form is pivotal for any business or individual registered under Canada’s Goods and Services Tax (GST) or Harmonized Sales Tax (HST) regime. This document plays a key role in the reporting and reconciliation of the GST/HST collected and paid by an entity within a specific reporting period. Detailed instructions on the form guide filers through each step, starting from verifying preprinted information and making necessary updates like changes in mailing addresses or contact details, all the way to calculating and remitting the net tax. Taxpayers must disclose sales and other revenue, GST/HST collected or collectible, adjustments, and Input Tax Credits (ITCs), ultimately arriving at the net tax payable or refundable. Special sections cover situations like the tax due on acquisition of real property or self-assessed tax. The form stresses the importance of accuracy and completeness in reporting, reminding that this working copy and corresponding schedules or receipts are to be kept meticulously for audit purposes. Recognizing the seriousness of making a false return, it mandates a declaration of the authenticity of the information provided. Additionally, the form outlines various payment and refund processes, including specific instructions for different scenarios, emphasizing the form’s utility in guiding registrants through their GST/HST return filing obligations.

Question	Answer
Form Name	GST34 Return Form
Form Length	2 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	30 sec
Other names	gst fillable form, hst remittance form, gst form, gst return form

Form Preview Example

Revenue	Revenu	GOODS AND SERVICES TAX / HARMONIZED SALES TAX RETURN
Canada	Canada	GOODS AND SERVICES TAX / HARMONIZED SALES TAX RETURN

Reporting Period

From:To:

Due Date

Working Copy

Disponible en français

PROTECTED when completed

Personal information provided on this form is protected under the provisions of the Privacy Act and is maintained in Personal Information Bank number RCC/P-PU-080.

NOTE: Do not complete line 205 or line 405 until you have read the instructions on reverse.

INSTRUCTIONS

1.Check the information above for completeness and accuracy. You may change your mailing address, and the name and telephone number of the contact person in your organization using the change stub on the reply envelope. For other changes, contact your Revenue Canada tax services office. Do not make any changes to the preprinted information on the return.

2.Generally, you must file a GST/HST return for every reporting period, even if the return reports a zero balance. This form provides general instructions for your

3.convenience and guidance only. The instructions do not replace the provisions of the Excise Tax Act and Regulations. For more information or assistance, please see the guide General Information for GST/HST Registrants or contact your tax services office.

Copy the amounts from the shaded boxes on the top portion

4.to the corresponding boxes in the lower portion. Make sure that your numbers are printed in the boxes as illustrated. Identify a negative number with a minus sign in the separate box. See example below.

- 1 2 3 4 5 6 7 8 9 • 0 1

REPORTING PERIOD SUMMARY

Sales and Other Revenue	101	0
Sales and Other Revenue	101	0
TAX CALCULATION
GST/HST Collected and Collectible	103
GST/HST Collected and Collectible	103

Adjustment(s)	104
Adjustment(s)	104

Total GST/HST and Adjustments for Period (Add Lines 103 and 104)

Input Tax Credits (ITCs)	106
Input Tax Credits (ITCs)	106

Adjustment(s)	107
Adjustment(s)	107

Total ITCs and Adjustments (Add Lines 106 and 107)

NET TAX (Subtract Line 108 from Line 105)

OTHER CREDITS IF APPLICABLE

Instalments and Net Tax Paid	110
Instalments and Net Tax Paid	110

Rebates	111
Rebates	111

Total Other Credits (Add Lines 110 and 111)

BALANCE (Subtract Line 112 from Line 109)

105

108

109

112

113 A

5.KEEP THE TOP PORTION OF THE RETURN FOR YOUR RECORDS. This is your working copy. It and any other information you use to prepare your return are subject to audit and must be retained for verification purposes.

A balance of less than $2 will neither be charged nor

6.refunded.

Do not staple or use paper clips.

OTHER DEBITS IF APPLICABLE

Tax Due on Acquisition of Real Property	205
Tax Due on Acquisition of Real Property	205
Other Tax to be Self-Assessed	405

Total Other Debits (Add Lines 205 and 405)

BALANCE (Add lines 113 A and 113 B)

113B

113C

7.	REFUND CLAIMED	PAYMENT ENCLOSED

See reverse for line-by-line completion instructions.
See reverse for line-by-line completion instructions.						114			115
8.						114			115
8.

GST34 E (98)			Detach and Return Lower Portion

				GOODS AND SERVICES TAX / HARMONIZED SALES TAX RETURN
Sales and	101		•0 0	GOODS AND SERVICES TAX / HARMONIZED SALES TAX RETURN
Other Revenue	101		•0 0					FOR REGISTRANTS
Instalments and Net		110	•	Total GST/HST and		105				•
Tax Paid		110	•	Adjustments for Period		105				•
Rebates		111	•	Total ITCs and		108				•
Rebates		111	•	Adjustments		108				•
Tax Due on		205
Acquisition of Real		205	•	NET TAX	109					•
Property
Other Tax to be		405	•	REFUND CLAIMED		114				•
Self-Assessed		405	•	REFUND CLAIMED		114				•
		From:	To:	PAYMENT ENCLOSED 115
				PAYMENT ENCLOSED 115						•
					I hereby certify that the information given in this return and in any attached documents
					is, to the best of my knowledge, true, correct and complete in every respect, and that I
					am the registrant, or that I am authorized to sign on behalf of the registrant. It is a
					serious offence to make a false return.
							Authorized Signature			Date
					PLEASE DO NOT WRITE BELOW THIS LINE					GST34 E (98)

COMPLETION INSTRUCTIONS

If you are entitled to a refund, mail your return in the envelope provided to:

Summerside Tax Centre

Summerside PE C1N 6A2

If you owe money, you can:

•Mail your return and payment in the envelope provided

•Pay at any financial institution in Canada at no charge

•Pay at any Revenue Canada tax services office.

Payments of $50,000 or more must be made at a financial institution in Canada.

If you are paying by cheque, make it payable to the Receiver General.

Please write your Business Number on your cheque.

If you are claiming a refund or if this return requires attached documentation, the return will not be accepted by a financial institution.

Complete all lines of the return. If any amounts on these lines are nil, or if any of these lines do not apply to you, enter "0". Complete the return in Canadian dollars and sign it.

If you are using the Quick Method of Accounting, do not use the following completion instructions. Instead, use the line-by-line completion

instructions in the guide General Information for GST/HST Registrants.

TELLER'S STAMP

Line 101: Enter the total sales and other revenue from your books and records. Do not include provincial sales tax, GST and HST.

Line 103: Enter the total of all GST and HST amounts that were collected or became collectible in the reporting period.

Line 104: Enter the total amount of adjustments to be added to net tax, for example, the GST/HST obtained from the recovery of a bad debt.

Line 105: Add lines 103 and 104.

Line 106: Enter all unclaimed ITCs (GST/HST paid or payable on qualifying expenses) related to the current period and any eligible unclaimed ITCs from a previous period.

Line 107: Enter the total amount of adjustments to be deducted from net tax, for example, the GST/HST included in a bad debt.

Line 108: Add lines 106 and 107.

Line 109: Subtract line 108 from line 105. If the result is negative, enter a minus sign.

Line 110: Enter the amount of any instalment payments and net tax that you have already remitted for the reporting period.

Line 111: Enter the total amount of the GST/HST rebate (from the form GST189, General Rebate Application and/or the form GST66, GST/HST Rebate Application for Public Service Bodies) and attach the rebate application form to this return.

Line 112: Add lines 110 and 111.

Line 113 A: Subtract line 112 from line 109. If the result is negative, enter a minus sign.

Line 205: Complete this line only if you are a registrant who purchases real property (other than an individual who purchases a residential complex) for use or supply primarily in the course of your commercial activities. Enter the total amount of the GST/HST due on the acquisition of real property.

Line 405: Complete this line only if you are a registrant who must self-assess GST/HST on an "imported taxable supply" or who must self-assess the provincial component of HST, in this return. Enter the total amount of this GST/HST to be self-assessed.

Line 113 B: Add lines 205 and 405.

Line 113 C: Add lines 113 A and 113 B. If the result is negative, enter a minus sign.

Line 114: If the result entered on line 113 C is a negative amount, enter the amount of the refund you are claiming on this line.

Line 115: If the result entered on line 113 C is a positive amount, enter the amount of your payment on this line.

IF Y O U A R E P AYIN G A T A FIN A N CIA L INSTITUTI O N, THIS IS Y O U R R E C EIPT.

DETACH AND RETURN THIS PORTION

TELLER'S STAMP

GST/HST returns and remittances may be made electronically through products and services that have been tested by Revenue Canada. Contact your tax services office for more information.

PAYABLE AT ANY FINANCIAL INSTITUTION IN CANADA AT NO CHARGE

FOR OFFICE USE ONLY

PLEASE DO NOT WRITE BELOW THIS LINE

How to Edit GST34 Return Form Online for Free

gst34 can be completed easily. Just use FormsPal PDF editor to accomplish the job promptly. FormsPal team is focused on giving you the best possible experience with our tool by regularly introducing new functions and improvements. Our tool is now much more useful with the latest updates! Now, filling out PDF forms is easier and faster than ever before. Should you be looking to begin, here is what it will require:

Step 1: Press the "Get Form" button at the top of this page to open our PDF editor.

Step 2: With the help of our state-of-the-art PDF file editor, it is possible to accomplish more than simply fill out blank fields. Express yourself and make your forms seem faultless with customized textual content added in, or adjust the file's original content to excellence - all comes along with an ability to insert just about any graphics and sign the file off.

If you want to finalize this PDF document, be sure to enter the necessary details in every blank field:

1. While filling in the gst34, be sure to include all of the needed fields in the associated form section. It will help expedite the work, which allows your information to be processed promptly and correctly.

gst form writing process described (part 1)

2. Once your current task is complete, take the next step – fill out all of these fields - Copy the amounts from the shaded, OTHER CREDITS IF APPLICABLE, Instalments and Net Tax Paid, Rebates, Total Other Credits Add Lines and, BALANCE Subtract Line from Line, KEEP THE TOP PORTION OF THE RETURN, OTHER DEBITS IF APPLICABLE, Tax Due on Acquisition of Real, Other Tax to be SelfAssessed, Total Other Debits Add Lines and, A balance of less than will, Do not staple or use paper clips, See reverse for linebyline, and BALANCE Add lines A and B with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

Always be really attentive when filling in Total Other Credits Add Lines and and See reverse for linebyline, since this is where a lot of people make mistakes.

3. Your next part is usually easy - complete all of the blanks in Tax Due on Acquisition of Real, Other Tax to be SelfAssessed, NET TAX, REFUND CLAIMED, From, PAYMENT ENCLOSED, I hereby certify that the, Authorized Signature, PLEASE DO NOT WRITE BELOW THIS LINE, Date, and GST E to conclude this process.

Step 3: Make sure your information is right and just click "Done" to continue further. Join FormsPal today and immediately gain access to gst34, all set for download. Every single edit you make is handily preserved , which enables you to edit the file later when required. At FormsPal, we do our utmost to be certain that your details are stored protected.

GST34 Return Form – Fill Out and Use This PDF

GST34 Return Form PDF Details

Form Preview Example

How to Edit GST34 Return Form Online for Free

GST34 Return Form isn’t the one you’re looking for?

Related Documents