What does the Build the GST/HST Return (Form GST34) for CRA NETFILE skill do?

Convert sales/purchase data into the GST/HST return (form GST34) filed via CRA GST/HST NETFILE — line 101 sales, 103 tax collected, 106 input tax credits and 109 net tax — accounting for place-of-supply HST rates by province

How do I run the Build the GST/HST Return (Form GST34) for CRA NETFILE skill?

Copy the skill and paste it into your own Claude or ChatGPT, then provide your source data. FinchContext skills run inside your own AI assistant, so your financial data never leaves your control.

Which region does the Build the GST/HST Return (Form GST34) for CRA NETFILE skill cover?

Canada. It targets the local tax authority / e-invoicing format described on this page.

Build the GST/HST Return (Form GST34) for CRA NETFILE

Skill: Convert sales and purchase data into the GST/HST return line figures filed via GST/HST NETFILE

Region: Canada Category: Indirect tax — GST/HST Does: Takes a period's taxable sales, tax collected/collectible, and input tax credits, and produces the line-by-line figures for the GST/HST return (form GST34) submitted to the Canada Revenue Agency (CRA) through GST/HST NETFILE. System: CRA GST/HST NETFILE (form GST34)

Place of supply, not where the seller sits, determines whether you charge 5% GST or HST at the provincial rate. Quebec is administered separately by Revenu Québec (QST + GST on form FPZ-500), not by CRA. Confirm your reporting period (monthly/quarterly/annual) and filing method before submitting.

When this applies

You are a GST/HST registrant filing a periodic GST/HST return for a reporting period.
You make taxable (including zero-rated) supplies in Canada and want to remit net tax or claim a refund.
File via GST/HST NETFILE (or My Business Account / a certified provider). Quebec-resident registrants generally file the combined GST/QST return with Revenu Québec instead.

Input data required

Input	Use
Business Number with RT program account (`#########RT0001`)	Identifies the GST/HST account
Reporting period start and end dates	Defines the return
Total revenue (taxable + zero-rated + exempt)	Line 101
GST/HST charged and collectible by province/rate	Line 103
Adjustments (e.g., bad-debt recoveries, GST/HST on appropriations)	Line 104
Input tax credits (GST/HST paid on business purchases)	Line 106
ITC adjustments	Line 107
Instalments / net tax already paid	Line 110
Rebates (e.g., line 111)	Line 111

Field / line mapping (GST34)

Line	Meaning
101	Total sales and other revenue (excluding GST/HST, before adjustments)
103	GST/HST collected or collectible
104	Adjustments to be added to net tax
105	Total GST/HST and adjustments (103 + 104)
106	Input tax credits (ITCs)
107	Adjustments to ITCs
108	Total ITCs and adjustments (106 + 107)
109	Net tax (105 − 108)
110	Instalments and net tax paid
111	Rebates
112	Total other credits (110 + 111)
113A	Balance (109 − 112)
114	Refund claimed / 115 Amount owing

Calculation rules

Line 105 = 103 + 104; Line 108 = 106 + 107.
Line 109 (net tax) = 105 − 108. Positive = remit; negative = refund.
Line 101 excludes the tax itself and excludes provincial sales tax; report it rounded to the nearest dollar (cents allowed but commonly rounded).
Place-of-supply HST rates (2025): GST-only provinces (AB, BC, SK, MB, QC, plus territories) = 5%; Ontario = 13%; New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island = 15%. (Nova Scotia's HST rate moved to 14% on 1 April 2025 — confirm the current provincial component.)
ITCs may be claimed only on the GST/HST actually paid or payable on eligible business inputs, subject to documentary and time-limit rules.

Worked example

A quarterly filer in Ontario (HST 13%): $200,000 taxable sales, $26,000 HST collected, $9,500 ITCs.

GST/HST NETFILE — Form GST34
Business Number:        123456789 RT0001
Reporting period:       2025-04-01 to 2025-06-30

Line 101  Sales and other revenue ............... 200,000.00
Line 103  GST/HST collected/collectible .........  26,000.00
Line 104  Adjustments (add) .....................       0.00
Line 105  Total GST/HST + adjustments (103+104) .  26,000.00
Line 106  Input tax credits (ITCs) ..............   9,500.00
Line 107  ITC adjustments .......................       0.00
Line 108  Total ITCs + adjustments (106+107) ....   9,500.00
Line 109  NET TAX (105 - 108) ...................  16,500.00
Line 110  Instalments / net tax paid ............       0.00
Line 111  Rebates ...............................       0.00
Line 112  Total other credits (110+111) .........       0.00
Line 115  Amount owing (109 - 112) ..............  16,500.00

Validation checklist

Business Number includes the correct RT0001 GST/HST program account
Reporting period matches the assigned filing frequency (monthly/quarterly/annual)
Line 101 excludes GST/HST and provincial sales tax
HST charged at the correct place-of-supply provincial rate
Line 105 = 103 + 104 and Line 108 = 106 + 107
Line 109 net tax = 105 − 108; refund (114) vs amount owing (115) set correctly
ITCs supported by valid documentation and within the claim period
Quebec activity reported to Revenu Québec where applicable, not duplicated here

Last updated: 2026-06-04 — confirm the active schema version, field codes, and CRA portal requirements against the current Canada Revenue Agency specifications before use.