Adjust a previously-filed sales tax return

The government where you do business has specific rules about making amendments to previously-filedsales tax returns. We recommend you review the legislation on your government's website.

If you have made errors in a previous sales tax return, do not file another return. Instead, follow these CRA guidelines:

• Unclaimed input tax credits (ITCs): Add the missed amount on line 106 of your next GST/HST return. In most cases, you have up to four years to claim your ITCs.