Excerpt from CRA Website
You can claim a refund if your net tax (line 109 of your GST/HST return) for a reporting period is a negative amount.
Generally, the CRA process a GST/HST return in:
- 2 weeks if you filed electronically
- 4 weeks if you filed a paper return
If you did not include all the necessary information but completed your return correctly, the processing of your refund could be delayed.
The CRA will hold any GST/HST refund or rebate you are entitled to until we receive all outstanding returns and amounts. This includes all amounts payable and returns required under other programs administered by the CRA. We can also use any GST/HST refund or rebate that you are entitled to receive to pay that outstanding amount.
You may receive your refund deposited directly into your bank account. To enroll for direct deposit, use My Business Account or fill out Form RC366, Direct Deposit Request for Businesses.
The CRA
The CRA pay refund interest according to the prescribed interest rate. Refund interest is compounded daily on an overpayment up to and including the day the overpayment is refunded, repaid, or applied. The calculation of interest we pay ends on the day the refund is paid or applied.
For more information, see GST/HST – Penalties and interest.