GST/HST Filing
Your customers paid you the HST. CRA wants it back. Getting the math wrong in either direction costs you money.
AccTax prepares and files GST/HST returns for businesses across Ontario, whether you are filing for the first time, catching up on missed periods, or dealing with a CRA balance that does not look right.
You may need this service if:
You are registered and have a return due, since filing is required each period
You missed one or more periods and penalties and interest can grow
Your books are not reconciled, which increases errors when filing
You sell through Shopify, Square, or Stripe, where platform payouts can distort tax collected
CRA sent a GST/HST notice and the response should match the records behind the return
Do You Need GST/HST Filing Support?
Most businesses that run into GST/HST trouble registered late, lost track of ITCs they were entitled to claim, or filed returns that did not match what their books showed. AccTax handles the full filing cycle for Ontario businesses, from confirming what you actually collected to getting the return filed through CRA-approved channels with the correct remittance amount.
What Is GST/HST Filing?
GST/HST filing is the process of reporting tax collected on taxable sales, claiming eligible Input Tax Credits on business purchases, and submitting a return to CRA for each reporting period. The return calculates net tax, which is the difference between GST/HST collected and ITCs claimed.
For reporting periods beginning in 2024 or later, CRA requires most registrants to file electronically. Paper filing triggers a penalty of $100 for the first offence and $250 for each subsequent return where electronic filing was required. AccTax files through GST/HST NETFILE and CRA-approved channels and provides filing confirmation after each submission.
Filing manual paper documents when electronic submission is required leads directly to statutory penalties. The baseline includes an assessment of $100 for the initial occurrence followed by $250 for each subsequent return filed outside mandated electronic workflows.
Who Needs to File a GST/HST Return?
Any business registered for GST/HST must file a return for every reporting period, including periods with no sales. Sole proprietors, corporations, freelancers, contractors, and eCommerce sellers using Shopify, Square, or Stripe all have filing obligations once registered.
For online and multi-province sellers, place-of-supply rules affect which tax rate applies depending on where the customer is located, which means platform payout reports need to be reviewed carefully before filing.
A nil return must be filed for inactive periods to avoid the same late-filing penalty as a missed return with tax owing.
When Do You Need to Register for GST/HST?
The $30,000 small-supplier threshold is the revenue level below which most businesses are not required to register. CRA measures this over four consecutive calendar quarters or within a single calendar quarter.
When a single quarter crosses $30,000, registration is required and GST/HST must be charged from the effective date, which is the day the threshold was exceeded, even before CRA issues the registration number. Voluntary registration before reaching the threshold allows ITCs to be claimed on startup expenses but creates an ongoing filing obligation from day one.
What Does Our GST/HST Filing Service Include?
AccTax reviews records before preparing the return. We prepare returns for monthly, quarterly, and annual filers. We reconcile GST/HST collected against sales reports, bank deposits, and platform payouts.
We review ITCs against supplier invoices for documentary compliance. We calculate net tax payable or refund amounts, file late or prior-period returns with workpapers, support nil returns, and provide CRA confirmation after every filing. If CRA follows up, we respond.
What GST/HST Documents Do You Need to Provide?
Sales reports showing taxable revenue and GST/HST collected by period, supplier invoices for ITC claims showing the supplier name and GST/HST registration number, reconciled bank and credit card statements, and platform settlement reports for Stripe, Square, or Shopify sellers.
- For NETFILE filings outside a CRA account, the access code found on the personalized return is required.
- Filings made through My Business Account or Represent a Client do not require the standalone access code.
Prior filed returns, CRA notices, and statements of account should also be included so existing issues can be addressed alongside the current return.
How Are GST/HST Returns Calculated?
GST/HST collected is the total tax charged on taxable supplies during the period. In Ontario the rate is 13% HST. ITCs are the GST/HST paid on purchases used to make taxable supplies. Eligible ITCs are subtracted from collected tax to produce net tax.
Missing ITC documentation means credits cannot be claimed and disallowed credits become a balance owing with interest. Miscoded transactions and incorrect tax codes flow directly into the return, which is why AccTax reviews tax coding before preparing any filing.
Which GST/HST Filing Frequency Applies to Your Business?
CRA changes the assigned frequency when revenues cross a threshold. AccTax monitors this closely and flags upcoming changes so the transition does not create a filing gap.
Annual filers may also need to remit quarterly installments if prior-year net tax exceeded $3,000. A change in filing frequency may be allowed in certain situations.
| Filing Frequency | Revenue Threshold |
|---|---|
Annual filing | Available at or below $1.5 million |
Quarterly filing | Applies between $1.5 million and $6 million |
Monthly filing | Applies above $6 million (or via voluntary election) |
When Is Your GST/HST Return Due?
If a GST/HST due date falls on a Saturday, Sunday, or a CRA-recognized public holiday, CRA treats the return and payment as on time if received on the next business day.
Filing late is always better than not filing because the penalty grows while the return remains outstanding. AccTax works through missed periods chronologically and coordinates with CRA's Voluntary Disclosures Program where relevant to manage penalty exposure.
What Happens If GST/HST Filing Is Late or Incorrect?
CRA charges a late-filing penalty of 1% of net tax owing plus 0.25% for each full month outstanding, up to 12 months. Arrears interest compounds daily from the day after the payment deadline.
Unsupported ITCs are one of the most common triggers for CRA reviews and disallowed credits become additions to net tax with interest from the original due date. Reconciled monthly books mean each return starts from accurate figures and documentation is ready if CRA asks for it.
Statutory Framework
What Is the GST/HST Quick Method and When Does It Apply?
Under the Quick Method, eligible businesses apply a CRA-prescribed remittance rate to total taxable revenues including GST/HST, rather than calculating exact ITCs for each purchase.
Real-property sales and certain other supplies may also need to be treated outside the Quick Method calculation, so eligibility should be reviewed before making the election. Businesses with significant taxable operating expenses often pay less net tax under the regular method, so AccTax compares both calculations before recommending a path.
Exclusions
Election Timing
How Much Does GST/HST Filing Cost?
Pricing is variable and scales directly with the structural complexity of your business activities. Rather than charging rigid flat fees, we base cost metrics entirely on your actual file requirements:
AccTax provides a specific, transparent quote after reviewing available records to ensure you only pay for the exact volume and complexity parameters your returns require.
Get a QuoteFAQs About GST/HST Filing
Is GST/HST filing the same as income tax filing?
No. GST/HST reports tax collected on operational sales and is remitted periodically. Income tax reports absolute business profit annually on a standard T1 or T2 schedule.
What is the difference between GST and HST?
GST is the 5% federal sales tax footprint. HST completely combines GST with the provincial sales tax in participating jurisdictions. For example, Ontario charges 13% HST which is remitted directly to the CRA as a single consolidated payment profile.
Do I need to file if I collected no GST/HST?
Yes. If your business is actively registered, a nil return must be executed. This baseline filing confirms zero transactional activity for the period and avoids the exact same automatic late-filing penalty structures as a missed active return.
Can I claim ITCs without receipts?
No. The CRA’s mandatory documentary requirements scale matching your absolute purchase parameters. For all purchases crossing a $150 threshold, your validation records must clearly state the supplier name, GST/HST registration number, transaction date, descriptive text, and the buyer's legal name.
Can you help if CRA reassesses my GST/HST return?
Yes. AccTax reviews the complete reassessment parameters, isolates exactly what changed within the tax lines, and coordinates response mechanics. Formal objections to active GST/HST reassessments must be filed within 90 days of the original issuance date. Please visit our dedicated CRA Notices page for complete strategic guidelines.
Can you help close a GST/HST account?
Yes. AccTax prepares your final return details, validates remaining balances owing or refund credits, and handles the absolute closure and account cancellation processing paths directly with the CRA.
Ready to File Your GST/HST Return?
Get your GST/HST return prepared accurately, ITCs verified according to guidelines, and your final metrics processed safely through CRA-approved channels well before your next statutory deadline.
