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Accounting encyclopedia · GST/HST

Nil return

A nil return is a return filed for a period in which you had nothing to report, such as no sales and no net tax. For GST/HST, a registrant must file one for every reporting period even when nothing happened. Skipping it can delay refunds and lead to a failure-to-file notice or penalty.

Sora Accounting & Tax · General information · Editorial policy
Updated · 2 min read

A quiet period still ends in a return

Shows the steps for a GST/HST period with no activity: confirm nothing to report, file the return with zero amounts, then keep proof of filing.

Visual labels: No sales or purchases; File return showing zero; Keep confirmation.

What counts as a nil return

A GST/HST nil return covers a reporting period with no business transactions, or one where you have no net tax to remit and expect no refund. You still file the same return, and the lines simply show zero.

This page is about GST/HST. A return with nothing to report is a separate question from whether a corporation must file a T2, which is covered in the T2 corporation return entry.

Why a quiet period still needs a return

Once you are registered, the obligation is to file for each reporting period, whether or not you were busy. The CRA states that a missed nil return can delay refunds you are owed and can bring a failure-to-file notice. Returns must be filed electronically in most cases, and a nil return cannot be filed at a financial institution.

The CRA generally does not send a notice of assessment for a nil return, so a lack of mail is not proof it was received. Keep your confirmation number.

An illustrative example

Suppose a registered consultant takes a three-month break, sends no invoices and buys nothing, and holds a quarterly period. The return for that quarter is still due one month after the quarter ends, and the filing shows zero.

If the same consultant skipped it, the CRA would see an outstanding return. Later refunds could be held until every required return is filed. This example is illustrative only.

Seasonal businesses and what to ask

Some seasonal or part-time businesses can ask the CRA in writing to designate certain periods so no return is needed, but only when the GST/HST expected is $1,000 or less, other obligations are up to date, and the business is not an annual filer. Approval is not automatic.

Ask your accountant whether a less frequent reporting period, closing the account or a designation request fits you better than repeated nil returns. Bring your CRA filing dates and confirmation numbers.

Sources & editorial notes

Sources checked October 24, 2026. The examples are illustrative and provide general information. Discuss how the guidance applies to your circumstances with your accountant.

Rules and guidance can change. Use the current official source and confirm the treatment for your facts. To flag an error, contact Sora.