Canada GST/HST Return (GST34)
GST34 net-tax computation with a NETFILE-ready export and provincial GST/HST rates
Compute the Canada Revenue Agency GST34 / RC7200 Goods and Services Tax / Harmonized Sales Tax return for a reporting period and produce the NETFILE-ready figures you key into GST/HST NETFILE. The module gathers the period's posted customer invoices and vendor bills, resolves each supply to a province, applies the right GST or HST rate and rolls everything into the numbered GST34 lines and the net tax. Built on the Accounting app with its own return models, so it needs no Enterprise tax-report module. Compatible with Odoo 18 and Odoo 19, Community and Enterprise.
GST34 line computation
Output GST/HST from posted customer invoices and credit notes (revenue line 101, tax collected line 103) and input tax credits from posted vendor bills (line 106) roll into the full numbered return: 105 total collected, 108 total ITCs, 109 net tax, 110/111/112 other credits, 113A balance and line 114 refund / line 115 payment.
Provincial GST/HST rates
A real place-of-supply table: 5% GST in the GST-only provinces and territories, 13% HST in Ontario, 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island, and 14% in Nova Scotia (from 1 April 2025). The place of supply is read from the customer's province, with the registrant default as a fallback.
Zero-rated, exempt & ITCs
Supplies are classified standard / zero-rated / exempt from the taxes mapped on each line: zero-rated sales (groceries, exports) still count in line 101 revenue, while exempt and out-of-scope supplies are excluded. Input tax credits are netted to the recoverable GST/HST on business purchases.
RT account validation & checksum
The registrant's CRA RT (GST/HST) account (123456789RT0001) is validated with the real Luhn (mod-10) check digit, and every export carries a SHA-256 integrity checksum so you can reconcile the return before you file it.
NETFILE working copy, validation & BYOK
Export the return as a structured GST34 XML document, a flat line=value NETFILE working copy and a canonical JSON summary, plus a per-province breakdown of taxable sales, tax collected and ITCs. A pre-submission validation checks the line identities (105 = 103 + 104, 109 = 105 - 108, 113A = 109 - 112), the refund / payment sign, non-negative gross lines and an effective-rate plausibility check.
BYOK-friendly: your NETFILE access code is stored only on your database and written into the working copy you file yourself. GST/HST NETFILE has no machine submission API, so the module never transmits anything to the CRA, and no accounting data leaves Odoo.
Disclosure: this module prepares the GST34 return you file yourself through CRA GST/HST NETFILE; it does not file on your behalf and requires no Odoo Enterprise module. The GST/HST rates carry the current statutory defaults and are editable on the company; confirm them against the latest official CRA guidance before filing.
Screenshots
Gst34 Return Lines 101 103 1
Gst34 Province Breakdown Ont
Update date: 2026-07-02