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PricingService areasAll services →GST/HST Filing Services for Small Businesses in Ontario and Across Canada
Our GST/HST filing services cover the whole cycle. We register your business for GST/HST, file your returns on time, and make sure you claim every input tax credit you’re entitled to. Each return is reconciled to your books and reviewed by a CPA, for a fixed fee quoted before we start. If you’re behind, we catch you up and deal with the CRA for you.
- Every return reconciled to your books and reviewed by a CPA
- Monthly, quarterly or annual filers
- Fixed fee agreed upfront, no surprise bills
- We reply within one business day
- 24/7 receptionist, a real person answers
- QuickBooks Online, Xero and Dext; online across Canada, or in person by appointment in Etobicoke and Mississauga
Every return
reviewed by a CPA
Monthly · Quarterly · Annual
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What's included in our GST/HST filing services
GST/HST looks simple: charge it, collect it, send it in. In practice most of the problems we see come from small things done wrong for months: a registration that started late, Ontario HST charged to a customer in Alberta, ITCs claimed on receipts with no supplier number, or a return filed from bank deposits instead of reconciled books. Our GST/HST filing services deal with all of it.
- Registration. We work out whether and when you need to register, register you with the CRA, and pick the effective date and filing frequency that suit you.
- Return preparation. We work out the GST/HST you collected and the input tax credits (ITCs) on your expenses, and reconcile both to your books.
- Filing and payment reminders. We file through GST/HST NETFILE or Represent a Client, and tell you what to pay and when.
- Quick method review. If your business qualifies, we check whether the quick method would leave you with less to remit.
- Clean-up of missed returns. Unfiled or late returns are quoted as a fixed-fee catch-up. When the books are behind too, our catch-up bookkeeping starts from $1,800 per year.
- Voluntary disclosures. Where it helps, we prepare a Voluntary Disclosures Program (VDP) application so penalties and part of the interest can be relieved. Quoted after a call.
- CRA reviews. If the CRA asks for support for your ITCs, we pull the receipts and respond with you.
- Account changes and closing. We change your filing frequency, add or close program accounts, and file the final return when you stop.
- Provincial sales tax for clients. We file Manitoba RST returns for clients through TAXcess. (see below)
What's on a GST/HST return, line by line
A GST/HST return is a short form, but every line has to tie to your books:
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| Line | What it reports | What we check |
|---|---|---|
| 101 | Sales and other revenue for the period | Agrees to the revenue in your books and, over the year, to the revenue on your T2 or T2125 |
| 103 | GST/HST collected or collectible | Matches the GST/HST payable account in your books |
| 105 | Total GST/HST and adjustments (line 103 plus line 104 adjustments) | Includes any adjustments, such as tax on bad debts recovered |
| 108 | Total ITCs and adjustments (line 106 ITCs plus line 107 deductions, such as GST/HST in bad debts or the quick method 1% credit) | Supported by receipts that meet the documentation rules |
| 109 | Net tax (line 105 minus line 108) | The amount owing or refundable |
| 205 / 405 | 205: GST/HST due on purchases of taxable real property (or emission allowances) where you self-assess. 405: other GST/HST to be self-assessed, such as imported services or the provincial part of HST | Included where you bought taxable property or imported services |
The CRA compares the sales you report for GST/HST with the revenue on your income tax return, so a gap between the two is a common reason for a review. We reconcile both every year.
Do you need to register for GST/HST?
Most businesses must register once their worldwide taxable supplies, together with associated businesses, go over $30,000 in a single calendar quarter or over four consecutive calendar quarters. Below that you’re a small supplier and registering is optional, though registering voluntarily lets you claim ITCs. Taxi, rideshare and some other businesses must register from their first dollar. Source: CRA: when to register for and start charging GST/HST. Our guide when does a Canadian business have to register for a GST/HST number? goes into more detail.
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Rates used: HST rate, Ontario: 13% (source); Small supplier threshold (taxable supplies, 4 consecutive quarters or 1 quarter): $30,000 (source); GST/HST late-filing penalty: base: 1% (source); GST/HST late-filing penalty: per full month: 0.25% (source); GST/HST late-filing penalty: maximum months: 12 (source); CRA prescribed rate on overdue taxes, CPP/EI and GST/HST: 7% (Oct–Dec 2026) (source).
Registered, behind or unsure? A CPA can register you and file every return. Book a Free 30-Min Call
How the $30,000 small supplier test works
The test is about taxable supplies (sales), not profit, and it counts zero-rated sales such as exports too. It doesn’t count exempt supplies such as residential rent, most financial services, or the sale of capital property. Associated businesses are added together, so two corporations with the same owner can each be under $30,000 and still have to register.
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| Situation | When you must start charging GST/HST | When you must register |
|---|---|---|
| Over $30,000 in a single calendar quarter | On the sale that takes you over $30,000 | Within 29 days of that sale |
| Over $30,000 over four consecutive quarters, but not in one quarter | From the first day of the second month after the quarter you went over | By the day you must start charging |
| Taxi, limousine or commercial ride-sharing driver | From your first fare | Before your first fare |
| Non-resident performer or event seller in Canada | From your first sale | Before your first sale |
| Public service body (charity, non-profit, municipality) | Threshold is $50,000, not $30,000 | Within 29 days of going over |
Evergreen note: the $30,000 threshold has not changed since 1991, but always check the CRA page linked above before relying on it.
Should you register voluntarily?
Registering before you have to can be worth it. As a registrant you claim back the GST/HST you pay on equipment, software, rent, a vehicle and professional fees, which can be meaningful in the first year when expenses are high and sales are low. You also look established to larger customers, many of whom expect a GST/HST number on every invoice.
The trade-off is that you must charge GST/HST on every taxable sale and file every return, including nil returns. If your customers are mainly consumers who can’t claim ITCs, charging 13% may make you more expensive than an unregistered competitor.
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| Voluntary registration | Usually worth it | Usually not worth it |
|---|---|---|
| Customers | Mostly GST/HST-registered businesses | Mostly consumers who can't claim the tax back |
| Start-up costs | High (equipment, fit-out, software) | Low |
| Growth plans | Expect to pass $30,000 soon | Side income likely to stay small |
| Admin | Books already kept monthly | No bookkeeping in place |
Once registered voluntarily, you generally have to stay registered for at least one year before you can cancel.
Getting the registration details right
- Effective date. It sets the first day you must charge tax and the first day you can claim ITCs. When you register voluntarily you can usually ask for an effective date up to 30 days before the day you apply. A corporation's effective date can't be before its incorporation date. Going back more than 30 days needs a written request to the CRA.
- Program accounts. GST/HST is the RT account on your business number. At the same time we check whether you also need payroll (RP), corporate income tax (RC) or import-export (RM) accounts.
- Fiscal year and reporting period. Your GST/HST fiscal year normally follows your income tax year-end, and the reporting period you elect sets your filing rhythm.
- Elections from day one. If the quick method or the simplified ITC method suits you, we set it up from your first period.
- Invoices and software. Once registered, your invoices must show your GST/HST number on sales to registrants, and we set the right tax codes in QuickBooks Online or Xero so each sale is taxed correctly.
Non-resident businesses
A non-resident that carries on business in Canada registers under the normal rules and, if it has no permanent establishment here, usually has to post security with the CRA. A non-resident selling digital products or services to Canadian consumers, with no business in Canada, uses the simplified registration instead (see below). We tell you which applies.
GST/HST rates by province
In Ontario, HST is 13%. Other provinces charge GST alone or a different HST rate, and what you charge depends on where your customer is (CRA: GST/HST rates).
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| Province or territory | Tax you charge (GST/HST) | Separate provincial sales tax |
|---|---|---|
| Ontario | HST 13% | None |
| New Brunswick | HST 15% | None |
| Newfoundland and Labrador | HST 15% | None |
| Prince Edward Island | HST 15% | None |
| Nova Scotia | HST 14% (from April 1, 2025) | None |
| British Columbia | GST 5% | PST 7% (administered by BC) |
| Saskatchewan | GST 5% | PST 6% (administered by SK) |
| Manitoba | GST 5% | RST 7% (administered by MB) |
| Quebec | GST 5% | QST 9.975% (administered by Revenu Québec) |
| Alberta | GST 5% | None |
| Yukon, Northwest Territories, Nunavut | GST 5% | None |
Evergreen note: rates as of October 2026. Provinces change their rates from time to time (Nova Scotia last did on April 1, 2025), so the CRA rates page linked above is the one to check before you invoice.
Law: Excise Tax Act s.165(1) (GST imposed); Excise Tax Act s.165(2) (tax in participating provinces).
Which rate to charge: place of supply in plain English
The rate follows the customer, not you. An Ontario business shipping goods to a customer in Calgary charges 5% GST, not 13% HST. For services the rule usually looks at the customer’s business or home address you get in the normal course of business. For real property, it’s where the property is. Exports of goods and many services to non-residents are zero-rated: you charge 0% but still claim your ITCs.
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| You are in Ontario and you sell… | Customer in | Usually charge |
|---|---|---|
| Goods delivered to the customer | Nova Scotia | 14% HST |
| Goods delivered to the customer | Alberta | 5% GST |
| Consulting services | British Columbia (BC address) | 5% GST (the BC client handles BC PST separately) |
| Consulting services | United States (non-resident, not registered) | 0% (zero-rated), in most cases |
| Repairs to a building | Building in New Brunswick | 15% HST |
Exempt vs zero-rated, with examples. Exempt supplies include most health care services, child care, residential rent, music lessons and most financial services; you charge no tax and can’t claim ITCs on the costs of making them. Zero-rated supplies include basic groceries, prescription drugs and most exports; you charge 0% and claim your ITCs. Getting the category wrong either overcharges customers or leaves you paying the tax yourself.
Imports. Goods you import are charged GST by the CBSA at the border, and as a registrant you can usually claim it back as an ITC. If you import commercial goods into an HST province, you generally self-assess the provincial part of the HST on line 405 of your return (and can usually claim it back as an ITC in the same return). Keep the customs accounting documents (B3 or CARM statements) as support.
Charging Ontario HST to every customer is one of the most common errors we fix. If the customer is a registrant they may just claim it back, but a consumer overcharged by 8 points won’t be happy, and undercharging leaves you paying the difference.
Saskatchewan PST and Manitoba RST
British Columbia, Saskatchewan, Manitoba and Quebec run their own sales taxes alongside GST, with separate registration and returns. We do file Manitoba RST returns for clients through Manitoba’s TAXcess portal. If you sell into BC, Saskatchewan, Manitoba or Quebec, we’ll tell you whether you need a provincial registration as well as your GST/HST number.
How often you file
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| Annual taxable supplies (you and associates) | Default filing frequency | Optional |
|---|---|---|
| $1.5 million or less | Annual | Quarterly or monthly |
| More than $1.5 million up to $6 million | Quarterly | Monthly |
| More than $6 million | Monthly | – |
Source: CRA: reporting periods. See also our post on GST/HST remittance frequencies.
Annual is the least work, but it means one large bill a year. Many small businesses choose quarterly so the tax they’ve collected never sits in the bank long enough to get spent. If you usually get refunds (exporters, start-ups, heavy equipment buyers), monthly gets your money back faster.
Law: Excise Tax Act s.245(2) (reporting period of registrant); Excise Tax Act s.246(1) (monthly election); Excise Tax Act s.247(1) (quarterly election); Excise Tax Act s.248(1) (annual election).
Filing and payment deadlines
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| Filing period | Return and payment due |
|---|---|
| Monthly or quarterly | One month after the end of the reporting period |
| Annual (most businesses) | Three months after your fiscal year-end |
| Annual, individual with business income and a Dec 31 year-end | Return due June 15; payment due April 30 |
Annual filers may also have to pay quarterly instalments, generally when net tax for the year (or the previous year) is $3,000 or more. Instalments are due one month after the end of each quarter of your fiscal year. Most registrants must file electronically, and all must file a return for every period, even when nothing happened (a nil return).
If you can’t pay, file anyway. The late-filing penalty is based on filing, so filing on time and paying later avoids it, but interest still runs on the unpaid balance from the day after the due date. If you need to change your reporting period (for example to monthly to get refunds faster), you file an election (Form GST20 or online), which generally takes effect on the first day of a fiscal year. Each return we file through NETFILE or Represent a Client gets a CRA confirmation number, which we keep on your file.
Evergreen note: if a due date falls on a Saturday, Sunday or public holiday, the CRA treats the return as on time if it’s filed the next business day.
Input tax credits and records
Input tax credits let you recover the GST/HST you paid on business expenses. They’re where most of the value in a GST/HST return sits, and where most CRA reviews focus.
Law: Excise Tax Act s.169(1) (input tax credits); Excise Tax Act s.169(4) (required documentation); Excise Tax Act s.286(1) (books and records).
What you can and can't claim
- GST/HST on inventory, supplies, rent, software, phone and internet (business share), professional fees, advertising and equipment
- The business share of a vehicle, with special limits for passenger vehicles
- Only 50% of the GST/HST on meals and entertainment, in most cases
- Nothing on exempt purchases (for example insurance, bank fees, residential rent), because no GST/HST was charged
- Nothing on personal expenses, or on purchases used to make exempt supplies
- Nothing on club or recreational facility memberships
- Only the business-use share of mixed-use costs such as a vehicle, a home office or a phone; for capital property the rules depend on whether business use is more than 50%
What the receipt must show
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| Purchase amount (tax included) | What your records must show |
|---|---|
| Under $100 | Supplier name, date, total paid, and GST/HST charged (or that it's included) |
| $100 to $499.99 | All of the above, plus the supplier's GST/HST registration number |
| $500 or more | All of the above, plus your name, the terms of payment and a description of what you bought |
A bank or credit card statement alone isn’t enough. That’s why we use Dext: you snap the receipt and it’s matched to the transaction in QuickBooks Online or Xero.
Time limits and record keeping
- Most businesses have four years from the due date of the return for the period the ITC arose in to claim it
- Keep your books and receipts for six years from the end of the year they relate to
- Records must be kept in Canada or made available in Canada, and electronic records count
- We reconcile the GST/HST collected and paid accounts to the general ledger before every return, so small coding errors don't build up across periods
Fixing a mistake on a filed return
If you find an error after filing, you can usually request an adjustment to the return through My Business Account or Represent a Client, or, for some errors such as a missed ITC, claim it on a later return within the time limit. We tell you which route applies.
The quick method and the simplified ITC method
Small businesses can use one of two simpler ways to work out their GST/HST. They’re different, and they’re often confused.
The quick method of accounting lets you remit a fixed percentage of your GST/HST-included sales instead of tracking ITCs on day-to-day expenses. You still claim ITCs on capital purchases such as equipment and vehicles. You can use it if your annual worldwide taxable supplies, including those of associates and including GST/HST, are $400,000 or less, and you elect with Form GST74. Accountants, bookkeepers, lawyers, financial consultants, tax preparers and some others can’t use it.
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| Quick method, permanent establishment in Ontario | Remittance rate on HST-included sales |
|---|---|
| Services (for example consultants, trades, cleaners, designers) | 8.8% |
| Buying and reselling goods (where cost of goods is at least 40% of sales) | 4.4% |
| Credit | 1% on the first $30,000 of eligible supplies each year |
Evergreen note: quick method rates change whenever an HST rate changes. Check CRA’s quick method rates for other provinces and current figures.
A simple example: a consultant in Ontario bills $80,000 + HST/GST, so $90,400 including HST. Under the quick method they remit 8.8% × $90,400 = $7,955.20, less the 1% credit on the first $30,000 ($300), so $7,655.20. Under the regular method they’d remit $10,400 less their ITCs. If their business expenses carry less than about $2,745 of HST, the quick method leaves more in their pocket. We run both before you elect.
The simplified method for claiming ITCs is different: you still remit all the GST/HST you collect, but you can add up your GST/HST-included eligible purchases and multiply by a single fraction (for example 13/113 in Ontario) instead of tracking the tax on each receipt. It’s available if your annual taxable supplies are $1 million or less and your annual taxable purchases are $4 million or less.
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| Regular method | Quick method | Simplified ITC method | |
|---|---|---|---|
| Who can use it | Everyone | Supplies up to $400,000 incl. GST/HST; some professions excluded | Supplies up to $1 million and purchases up to $4 million |
| Tax you remit | All GST/HST collected | A fixed % of tax-included sales | All GST/HST collected |
| ITCs on operating expenses | Tracked receipt by receipt | Not claimed | Worked out with one fraction |
| ITCs on capital purchases | Yes | Yes | Yes |
| Election form | None | GST74 | None |
| Best for | Most businesses with real expenses | Service businesses with low expenses | Small businesses with many small receipts |
Late filing and remittance penalties
Late returns cost 1% of the balance owing plus 0.25% for each full month late, up to 12 months, with interest on top (CRA: penalties and interest).
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| What went wrong | What the CRA charges |
|---|---|
| Return filed late with a balance owing | 1% of the amount owing, plus 0.25% of it for each full month late, up to 12 months |
| Payment late (even if the return was on time) | Interest at the prescribed rate, compounded daily |
| Late or missed instalments | Interest, and an instalment penalty if the interest is high |
| Not filing electronically when required | A failure-to-file-electronically penalty per return |
| Gross negligence or false statements | A penalty of 25% of the tax involved, with a minimum of $250 |
| Not registering when required | GST/HST you should have charged, assessed back to the start, plus penalties and interest |
Evergreen note: the CRA sets its interest rate every quarter. Check the CRA’s prescribed interest rates page for the current rate.
A late nil return doesn’t trigger the 1% penalty because there’s no balance owing, but it can hold up refunds and the CRA can still issue a demand to file. If you should have charged GST/HST but didn’t, and your customer was a registrant who could have claimed the full amount back (a “wash transaction”), the CRA will consider waiving interest above 4% of the tax not collected, if certain conditions are met (for example, the error was not careless and has been fixed). Under the VDP, wash transactions can get 100% relief. If a penalty came from circumstances outside your control, such as a serious illness, we can ask the CRA for taxpayer relief.
CRA reviews, audits and objections
GST/HST reviews usually focus on ITCs and on zero-rated or out-of-province sales. Here’s how we handle them:
- ITC reviews. The CRA may ask for receipts before a refund is paid (pre-assessment) or after (post-assessment). We send the invoices and a reconciliation by the deadline in the letter.
- Audits. We act as your representative through Represent a Client or Form AUT-01, so the auditor deals with us directly.
- Zero-rated and out-of-province sales. We assemble the shipping documents, contracts and customer addresses that prove the rate you charged.
- Objections. If you disagree with a reassessment, a Notice of Objection is generally due within 90 days of the notice date. We prepare it so your right to appeal is preserved.
Law: Excise Tax Act s.288(1) (inspections); Excise Tax Act s.296(1) (assessments); Excise Tax Act s.301(1.1) (objection, 90 days).
Catching up on overdue GST/HST returns
Falling behind on GST/HST is common, especially in the first years of a business or after a bookkeeper leaves. The CRA doesn’t forget, though: missing returns hold up refunds, can lead to estimated assessments (arbitrary assessments) that are often higher than what you’d really owe, and eventually to collections action.
Our catch-up process:
- Find out where you stand. We pull your CRA account through Represent a Client, list every missing period and any notional assessments.
- Bring the books up to date. If your books are behind, our catch-up bookkeeping starts from $1,800 per year.
- Prepare every missing return from reconciled books, with the ITCs you can support.
- Decide on a voluntary disclosure. If penalties are large and the CRA hasn’t contacted you yet, a VDP application may be the better route.
- File, and plan for the balance. If you can’t pay it all at once, we can negotiate a payment arrangement with the CRA for you. That’s a separate service, quoted separately.
Overdue returns where your books are already done are quoted as a fixed fee after we see how many periods are missing.
Voluntary disclosures (VDP)
The CRA’s Voluntary Disclosures Program lets you correct past GST/HST errors or missing returns in exchange for relief from penalties and some interest. Under the updated program for applications from October 1, 2025, general relief (when the CRA hasn’t contacted you) can waive 100% of penalties and 75% of interest, and partial relief can waive up to 100% of penalties and 25% of interest. The disclosure must be voluntary, complete, involve an error or omission with interest or penalties (or both), include information at least one year past its filing due date, and include payment of the estimated tax owing (or a request for a payment arrangement). Source: CRA: Voluntary Disclosures Program.
Evergreen note: the VDP rules were last changed in October 2025. Check the CRA page above for the current relief levels.
Real estate and new housing rebates, briefly
Real estate is where GST/HST gets expensive to get wrong. A few points every owner should know:
- The sale of a used home is generally exempt, but a new or substantially renovated home is taxable
- Commercial property sales are taxable; a registered buyer usually self-assesses the GST/HST instead of paying it to the seller
- Builders, including individuals who build or substantially renovate a home to sell or rent, can owe GST/HST on the fair market value under the self-supply rules
- Short-term rentals (under one month at a time) are taxable once you pass the small supplier threshold
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| Rebate | Who it's for, in brief |
|---|---|
| GST/HST new housing rebate | Buyers or owner-builders of a new home under $450,000 to live in, partial GST rebate (up to $6,300) |
| Ontario new housing rebate | Buyers of a new home in Ontario, 75% of the provincial part of the HST, up to $24,000 |
| First-time home buyers' (FTHB) GST rebate | First-time buyers of a new home up to $1.5 million, full GST rebate up to $50,000 on homes up to $1 million, phased out above that, for agreements entered into on or after March 20, 2025 and before 2031 |
| Ontario enhanced new housing rebate (temporary) | Total relief of up to $80,000 on new homes up to $1.85 million, for agreements or construction starting from April 1, 2026 to March 31, 2027 (CRA GST/HST Notice 346) |
| New residential rental property rebate | Landlords of new or substantially renovated long-term rental housing, with an enhanced 100% GST rebate for qualifying purpose-built rentals |
Evergreen note: housing rebates change with federal and Ontario budgets. Check CRA: GST/HST housing rebates before you sign. Rebate claims are quoted separately.
Digital and platform rules, briefly
Since July 1, 2021, GST/HST applies more widely to online sales:
- Non-resident sellers of digital products and services to Canadian consumers register under a simplified regime
- Platform operators (for example Amazon, Airbnb and Etsy) may have to collect GST/HST on sales they facilitate, including short-term accommodation
- Rideshare and taxi drivers must register from their first fare; some rideshare platforms collect and remit the GST/HST on rides on drivers' behalf, but drivers still have to file their own returns
- Canadian sellers who use a fulfilment warehouse in Canada and sell through a platform need to know which of them is collecting the tax
If you sell through Amazon, Shopify, Uber, Airbnb or similar, we reconcile the platform reports to your returns so tax isn’t counted twice or missed. See also CRA: digital economy.
Closing your GST/HST account
When you sell your business, wind up a corporation or stop making taxable sales, you close the GST/HST program account. It’s more than a form:
- Ask the CRA to close the account (Form RC145, or online through My Business Account or Represent a Client)
- File a final return for the period up to the closing date, plus any missing returns
- When you stop being a registrant, you're treated as selling your remaining inventory and capital property at fair market value, so GST/HST may be owing on them
- Pay any balance; a refund on the final return is only issued once every return is filed
- If you sell the whole business to a registered buyer, a joint election under section 167 (Form GST44) can mean no GST/HST on the sale
- Small suppliers who registered voluntarily can usually cancel once they've been registered for a year and are back under $30,000; cancelling early can mean paying back ITCs through the deemed-sale rules
The law behind GST/HST (Excise Tax Act references)
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| Topic | Excise Tax Act (ETA) section |
|---|---|
| Who must register; small supplier $30,000 test | s.240(1), s.148(1) |
| Taxi and rideshare register from the first fare | s.240(1.1) |
| Voluntary registration | s.240(3) |
| Rates and place of supply (HST provinces) | s.165(1), s.165(2), s.144.1; Place of Supply (GST/HST) Regulations |
| Zero-rated and exempt supplies | Schedule VI (zero-rated); Schedule V (exempt) |
| Reporting periods and elections | s.245, s.246, s.247, s.248 |
| Filing and payment due dates; annual instalments | s.238, s.228, s.237 |
| Input tax credits and the 4-year limit | s.169(1), s.169(4); s.225(4) |
| ITC documentation | Input Tax Credit Information (GST/HST) Regulations s.3 |
| 50% meals and entertainment; club memberships | s.236(1); s.170(1)(a) |
| Quick method and simplified ITC method | Streamlined Accounting (GST/HST) Regulations (made under ETA s.277) |
| Books and records (6 years) | s.286 |
| Late-filing penalty and interest | s.280.1; s.280 |
| Gross negligence penalty (25%, minimum $250) | s.285 |
| Waiver of penalties and interest (incl. VDP) | s.281.1 |
| Objections (90 days) | s.301(1.1) |
| Closing a business: section 167 election | s.167 |
Common GST/HST mistakes we fix
- Claiming ITCs without the supplier's GST/HST number on the receipt
- Claiming the full HST on meals and entertainment (usually only 50% is claimable)
- Charging Ontario HST to customers in other provinces, or the reverse
- Forgetting to report HST on the sale of business assets
- Returns filed from bank deposits instead of reconciled books
- Registering late and never charging HST on the sales before registration
- Missing nil returns, which hold up refunds
How our GST/HST filing services work
- Book a call. We look at your sales, where your customers are, and your current filing status.
- Connect your books. We work in QuickBooks Online or Xero, and you send receipts through Dext.
- We prepare the return. Our team prepares it, reconciles it to your books, and a CPA reviews it.
- You approve, we file. You’ll know the amount owing or the refund before anything goes to the CRA.
What we need from you
- Your business number and CRA access (we'll send a Represent a Client request)
- Access to your QuickBooks Online or Xero file, or your sales and expense records
- Receipts through Dext, especially for anything over $100
- Platform reports if you sell through Amazon, Shopify, Uber or similar
- Any CRA letters or notices you've received
Doing it yourself vs a bookkeeper vs T-Ledgers
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| Doing it yourself | Bookkeeper only | T-Ledgers (BEST VALUE) | |
|---|---|---|---|
| ITCs checked against receipts | Rarely | Sometimes | ✓ Every return, reviewed by a CPA |
| Reconciled to your books | Often not | Usually | ✓ Always, in QuickBooks Online or Xero |
| Deadlines tracked | On your calendar | Varies | ✓ By our team for every filer |
| CRA review or audit letters | You handle them | Usually passed back to you | ✓ We handle them with you |
| Quick method checked | Rarely | Sometimes | ✓ Both methods compared |
| Ties to your T2 or T1 | Separate | Separate | ✓ Same firm |
Pricing for GST/HST filing services
Our GST/HST filing services start from $150 per return (plus HST/GST), as a fixed fee, or included in our monthly bookkeeping packages. Prices exclude HST/GST. No surprise bills: the fee is fixed before we start, and we’ll match a lower written quote for the same work if it’s raised before you sign our proposal. See our packages.
← Swipe to compare →
| Service | Price |
|---|---|
| GST/HST return | From $150 per return + HST/GST |
| GST/HST in monthly bookkeeping | Included in our bookkeeping packages |
| Overdue returns (books already done) | Fixed fee, quoted after we see the missing periods |
| Catch-up bookkeeping | From $1,800 per year, + HST/GST |
| Registration, VDP, rebates, account closing | Quoted after a free call |
| CRA payment arrangement negotiation | Separate service, quoted separately |
Many clients use our GST/HST filing services alongside their T2 corporate tax return. See how one client did both in our case study.
Meet your CPA
Wajahat Ajmal, CPA, FCCA leads T-Ledgers, a CPA-led accounting firm, and has practised in Canada since 2020. He oversees our GST/HST filing services. He brings experience from KPMG and as an independent contractor for a tax filing company. Our team prepares each GST/HST return from reconciled books, and a CPA reviews it before it’s filed. Verify CPA membership.
Frequently asked questions
Most businesses must register once their worldwide taxable supplies, including associated businesses, go over $30,000 in one calendar quarter or over four consecutive calendar quarters. Taxi and rideshare drivers must register from their first fare. You can register voluntarily before then to claim input tax credits.
If your customers are mostly businesses and you have real start-up costs, often yes: you claim back the tax on your expenses and your customers claim back what you charge. If you sell mainly to consumers, registering can make you 13% more expensive in Ontario. We’ll run the numbers with you.
Yes, if it’s yours. The test counts the worldwide taxable supplies of you and any associated businesses, so a sole proprietorship and a corporation you control are added together.
Registering through Business Registration Online usually gives you a number the same day. Picking the right effective date matters more than speed, because it decides when you must start charging.
HST in Ontario is 13%. If you sell to customers in other provinces, the rate depends on where the customer is.
You charge the rate of the customer’s province: 5% GST in Alberta, 15% HST in New Brunswick, 14% in Nova Scotia, and so on. Most exports and many services to non-residents are zero-rated. Always check CRA: GST/HST rates for the current rates.
Only in BC, Saskatchewan, Manitoba and Quebec, which run their own sales taxes with separate registration. We file Manitoba RST returns for clients through TAXcess, and we’ll tell you whether you need a provincial number.
Both mean no GST/HST on the sale. Zero-rated sales (basic groceries, most exports) still let you claim ITCs; exempt sales (residential rent, most financial services) don’t.
It’s the report that tells the CRA how much GST/HST you charged and how much you’re claiming back in ITCs, with the difference paid or refunded. Every GST/HST registrant files one for every reporting period, whether a corporation, a sole proprietor or a partnership.
Yes. You can elect to file more often at any time. Going back to a less frequent period is only possible once your taxable supplies have stayed below the thresholds of your assigned period for 12 months. Elections generally take effect from the start of a fiscal year. Monthly suits businesses that usually get refunds; annual suits those who want the least paperwork.
It depends on your annual taxable supplies. At $1.5 million or less you file annually by default, from over $1.5 million up to $6 million quarterly, and over $6 million monthly. Smaller businesses can choose to file more often.
Monthly and quarterly returns are due one month after the end of the period. Annual returns are generally due three months after year-end. Individuals with business income and a December 31 year-end file by June 15 but must pay by April 30.
Yes. Every registrant files a return for every period, even a nil return. Missing nil returns can hold up refunds and lead to a demand to file.
Sometimes. The quick method can mean remitting less for some small service and retail businesses, but you generally can’t claim ITCs on most operating expenses. We run the numbers both ways before you choose.
Sales invoices, purchase receipts that meet the ITC documentation rules, customs documents for imports, contracts for large or zero-rated sales, and the working papers for each return. Keep them for six years from the end of the year they relate to.
Input tax credits let you recover the GST/HST you paid on business expenses. You need proper records, including the supplier’s GST/HST number for most purchases, and we check them before every return.
If you owe, the CRA charges a penalty of 1% of the balance plus 0.25% per full month late, up to 12 months, and interest on top. If you’ve missed returns, we can catch you up for a fixed fee.
Don’t wait for the CRA to estimate them. We pull your CRA account, bring the books up to date and file every missing return. If the CRA hasn’t contacted you, a voluntary disclosure may relieve penalties and part of the interest.
Most businesses have four years from the due date of the return for the period the ITC arose in. We check for missed ITCs when we catch up old periods.
Selling your used home is generally exempt, but new homes, substantial renovations and commercial property are taxable. Rebates may apply. Book a call before you sign anything.
It depends on the platform and what you sell. Some platforms collect GST/HST for you, but you may still have to register and file. We reconcile the platform reports to your returns.
File any missing returns, a final return to the closing date, and ask the CRA to close the account. GST/HST may be owing on assets you still hold when you stop.
Book a free 30-minute call or phone (866) 254-5368. It’s a 24/7 receptionist, a real person answers, and we reply within one business day.
Ready to get started?
Online across Canada, or in person by appointment in Etobicoke and Mississauga.