GST/HST Filing
Navigating GST/HST compliance is complex and the penalties for errors are significant. Our team handles everything from initial GST/HST registration with the CRA, to preparing and filing your periodic returns accurately and on time. We also advise on input tax credits and the quick method of accounting to minimize what you owe.
Key Benefits
CRA Registration
We handle GST/HST registration with the CRA so you're set up correctly from day one.
Maximize Input Tax Credits
We identify all eligible ITCs to reduce the amount of GST/HST you owe.
Quarterly & Annual Filing
Returns prepared and filed on time for any filing frequency — monthly, quarterly, or annually.
Audit Support
If the CRA audits your GST/HST account, we represent you and manage the entire process.
Frequently Asked Questions
When does my business have to register for GST/HST?
For most businesses, registration becomes mandatory once worldwide taxable supplies — including those of associates — exceed $30,000 in a single calendar quarter or over four consecutive quarters. Crossing the limit in one quarter means charging GST/HST starting with the supply that put you over; crossing it over four quarters ends small-supplier status at the end of the following month. You must register within 29 days of your effective registration date. Taxi and commercial ride-sharing drivers must register regardless of the threshold.
Which GST/HST rate should I charge?
The rate follows the place of supply rules, not where your business is located. The GST is 5% in provinces without a harmonized tax. HST applies at 13% in Ontario, 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island, and 14% in Nova Scotia since April 1, 2025. Quebec, Saskatchewan and Manitoba charge GST plus separate provincial taxes.
When are GST/HST returns due?
Monthly and quarterly filers file and pay 1 month after the end of each reporting period. Most annual filers have 3 months after their fiscal year end. Annual-filing sole proprietors with a December 31 year end and business income for the year generally pay by April 30 and file by June 15. Registered businesses must file a nil return for every period even with no activity.
What is the penalty for filing a GST/HST return late?
A late-filing penalty applies when you file after the due date and owe money: 1% of the amount owing plus 0.25% of that amount for each complete month the return is overdue, up to 12 months. Ignoring a CRA demand to file adds a $250 penalty, filing on paper when electronic filing is required can cost $100 or more per return, and interest accrues on overdue balances. Nil and refund returns do not attract the late-filing penalty.
What are input tax credits and what can I claim?
Input tax credits (ITCs) let a GST/HST registrant recover the tax paid on purchases used in commercial activities — supplies, equipment, software and eligible business expenses. Claims must be supported by invoices and receipts containing the required information, and certain items are restricted. We review your purchases each period to claim every eligible ITC correctly.
Do I charge GST/HST to customers outside my province?
It depends on the place of supply. For most services and intangible property, the tax follows where the customer is located, so an Ontario business may charge 0% to a US client, 5% GST to an Alberta client or 15% HST to a New Brunswick client on the same kind of sale. The rules differ for goods, real property and specific services — we make sure each invoice is issued at the correct rate.
What is this service?
GST/HST filing is the periodic return a registered Canadian business files to report the sales tax it collected and the input tax credits it claims on business purchases. Accountants Online handles GST/HST registration, return preparation, and e-filing for businesses in every province and territory.
Who needs this service?
Most businesses with worldwide taxable revenues over $30,000 in a single calendar quarter or over four consecutive quarters must register and charge GST/HST. Voluntary registration is possible below the threshold and can let you recover input tax credits on business purchases.
What documents are required?
- Sales records and invoices showing GST/HST collected
- Purchase receipts and invoices supporting input tax credits
- Your CRA GST/HST business number
- Import records if applicable
Key deadlines
Your filing frequency is assigned by the CRA — annually, quarterly, or monthly. Annual filers file within 3 months of their fiscal year end; quarterly and monthly filers file within one month after the end of each reporting period.
Common mistakes to avoid
Missing filing deadlines (the CRA can charge 1% of the amount owing plus 0.25% of it for each complete month late, up to 12 months — plus a $250 penalty for ignoring a demand to file), claiming ineligible input tax credits, failing to register after crossing the $30,000 small-supplier threshold, and invoices that don't show the required tax information.
How to get started
Book a free 15-minute consultation. We'll review your situation, tell you exactly what we need, and give you a flat-rate quote before any work begins. Everything is handled online through your secure client portal.
Get started — request a consultation