How to Remit GST/HST to the Canada Revenue Agency (CRA)
If you are a non-resident business or individual without a Canadian bank account, the most efficient way to pay your GST/HST is via wire transfer.
Key Requirements
Before initiating the transfer with your bank, please keep the following in mind:
- All wire transfers must be sent in Canadian dollars (CAD).
- Ensure your bank does not deduct the wire fee from the total payment amount. In your bank's wire interface, always select the "OUR" charge code to ensure you cover all transaction costs.
- Wire transfers cannot be used for GST/HST security deposits at this time.
Wire Transfer Details
Provide these exact details to your financial institution. Note that the CRA only accepts SWIFT wire transfers.
| Field | Information to Provide |
| Banking Institution | The Bank of Nova Scotia. 4715 Tahow Blvd, Mississauga ON, L4W0B4 |
| SWIFT Code | NOSCCATT |
| Institution Code | 002 |
| Transit Number | 47696 |
| Routing Code | //CC000247696 |
| Beneficiary Name | Receiver General of Canada |
| Beneficiary Account | 476962363410 |
| Beneficiary Address | 11 Laurier Street, Gatineau, Québec K1A 0S5 |
Critical: Formatting the Description Field
The description field is how the CRA identifies who sent the money. Space is often limited, so you must prioritize information in the following order:
- Authorization Number:
12226367(This routes the payment internally within the CRA). - CRA Account Number: Your 15-digit GST/HST Number (e.g.,
123456789RT0001). - Period End Date: The last day of the reporting period (e.g.,
2024/09/30). - Legal Name: Your business or individual name.
Example:12226367, 123456789RT0001, 2024/09/30, Smith Construction
If your bank limits you to a very short character count in the description field, the CRA Account Number is the most critical element to include so the funds can be allocated to your account.
Optional: Confirming Your Payment
While payments with the correct reference details are usually allocated without issue, you can take an extra step if you are concerned about limited space in the wire description.
You may fax a copy of your tax remittance voucher or your GST/HST return to the CRA’s Revenue Processing Section.
- Fax Number: 204-983-0924
- What to include: The amount paid, the date of payment, and the wire confirmation number (if available).