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HST and GST Filing Checklist

Everything you need to gather, calculate, and file a clean Canadian GST/HST return, in one simple checklist. Work through it yourself, or hand it to us and we will file it for you.

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Accountant working through a Canadian GST and HST filing checklist for an Ottawa business
How to use this checklist

File your GST/HST return with confidence

Filing a GST/HST return means reporting the tax you collected on sales, subtracting the tax you paid on your own purchases, and remitting the difference to the Canada Revenue Agency. Miss a number or a deadline and it can cost you in interest and penalties. Use the checklist below to make sure nothing slips through. When you would rather skip the whole thing, our HST and GST filing service handles it end to end, and every return is prepared and filed by a CPA.

The checklist

Your GST/HST filing checklist

Grouped into four stages, from confirming your period through to paying what you owe. Check off each item as you go.

1

Before the period

  • Confirm you are registered for GST/HST and have your nine digit business number and RT program account ready. Most businesses must register once worldwide taxable sales pass the $30,000 small supplier threshold over four consecutive calendar quarters.
  • Confirm your reporting period and filing frequency (monthly, quarterly, or annual).
  • Note your filing due date and payment due date for the period, so you build in time to gather everything.
  • Confirm which tax rates apply to your sales. GST is 5 percent, and in Ontario the HST is 13 percent. Rates differ in other provinces, so charge based on where the supply is made.
  • Make sure your bookkeeping for the period is complete and reconciled, with every sale and expense recorded.
2

Gathering your numbers

  • Total taxable sales, leases, and other revenue for the period, before tax (line 101).
  • Total GST and HST you collected or that became collectible on those sales.
  • Total GST and HST you paid or owe on business purchases and expenses, your input tax credits.
  • Gather source documents that back up your input tax credits, such as supplier invoices and receipts.
  • Separate out any zero rated, exempt, or out of province sales that are taxed differently or not at all.
  • Flag any bad debts you wrote off and any GST/HST you refunded to a customer during the period.
3

Calculating the return

  • Add up all the tax collected or collectible on your sales (line 103).
  • Add up your total input tax credits for the period (line 108).
  • Apply any adjustments, such as bad debt recoveries or tax refunded to customers.
  • Subtract your input tax credits and adjustments from the tax you collected to get your net tax (line 109).
  • Confirm whether the result is an amount owing to the CRA or a refund coming back to you.
  • Double check that your figures tie back to your books and your sales records before you file.
4

Filing and paying

  • Choose your filing method, usually CRA online through My Business Account or GST/HST NETFILE.
  • File the return on or before your due date, even if your net tax is zero or you are in a refund position.
  • Pay any balance owing by the deadline to avoid interest and penalties.
  • If you expect a refund, confirm your direct deposit details so it reaches you faster.
  • Save your filed return, confirmation number, and working papers with your records. Keep your GST/HST records for at least six years in case the CRA asks to see them.
  • Note your next reporting period and due date so you are ready to do it all again.

Thresholds and rates verified against the Canada Revenue Agency. See When to register for and start charging the GST/HST on canada.ca.

We can file it for you

Would you rather not touch it? Send us your numbers and we will prepare and file your GST/HST return for you. Every return is prepared and filed by a CPA, so it is accurate, on time, and done right. We work fully virtually with clients across Canada.

Have us file your return Call (613) 410-8202
Keep it handled all year

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Help center

HST and GST filing FAQs

It depends on your reporting period. Annual filers generally have three months after their fiscal year end to file and pay. Monthly and quarterly filers have one month after the end of each period. We track your due dates so nothing is late.
Yes. Once you are registered, you must file a return for every reporting period, even if your net tax is zero or you are owed a refund. A missed nil return can still trigger penalties.
Input tax credits are the GST and HST you paid on business purchases and expenses. You subtract them from the tax you collected on sales, so you only remit the difference. Keeping your receipts and invoices is what lets you claim them.
Most businesses have to register once worldwide taxable sales pass the $30,000 small supplier threshold over four consecutive calendar quarters. You can also register voluntarily before then to claim input tax credits. We are happy to walk you through where you stand.
Yes. Send us your numbers and we prepare and file your GST/HST return for you. Every return is prepared and filed by a CPA. We can also keep your ongoing HST and GST tracking current so the return is ready every period.
No. We work fully virtually with secure digital records, so there is nothing to drop off or pick up. You share your documents online and we handle the rest, anywhere in Canada.
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