CRA demand to file a GST/HST return: what the CA$250 penalty means

Identify the return named in the demand

Start with the GST/HST account, reporting period and action requested in the notice. CRA's filing-penalty guidance lists a CA$250 charge for failing to file after receiving a demand. Other penalties may also apply. This is a separate issue from the ordinary late-return calculation based on an amount owing.

A bank payment does not establish that the return was submitted. Equally, a draft in accounting software does not establish that a filing was accepted. Locate the relevant acknowledgement before deciding whether the notice concerns an unfiled return or an account discrepancy.

Gather the evidence before the handoff

• Keep the demand and identify any stated response date.
• Confirm the period and business account with the preparer.
• Find a submission receipt or rejection, if one exists.
• Resolve missing bookkeeping information needed for the return.
• Agree who will file or contact CRA about a discrepancy.

If the business had no activity, review the nil-return requirement rather than assuming the period can be ignored. Ask the preparer to determine what the return should contain.

Keep the notice and the ordinary calendar separate

A response date in a demand may differ from the next routine filing date. Record the notice-specific action in your planning system and retain its evidence. Compliance Calendar does not read the demand or automatically create every notice deadline.

Use the next cycle to prevent another missing return

Keep the actual GST/HST frequency in the business profile. Use the preparation checklist, record the filing acknowledgement and confirm payment separately. A completed calendar task should point to evidence of the action, rather than just a conversation about preparing it.