GST/HST filing services across Canada

One federal tax, filed differently by province

The CRA administers GST/HST everywhere except Quebec, where Revenu Québec collects the GST and the QST together, usually on one return. Alberta and the territories charge only the 5% GST. HST replaces it at 13% in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Prince Edward Island and Newfoundland and Labrador. British Columbia (7% PST), Saskatchewan (6% PST) and Manitoba (7% RST) add a separate provincial tax that is filed with the province and not with the CRA.

Where a business sells matters as much as where it is based. A supplier in Alberta that sells into an HST province may have to charge that province's rate on the sale, and the place of supply rules decide which one applies. HBT sets that out before the first return is filed, then builds each return from the books.

What a GST/HST engagement covers

How the work begins

1. 1

   Step 1: Share the account details

   The business number, filing frequency, last filed return and access to the books.

2. 2

   Step 2: Agree scope and fee

   What is filed, by whom and by when, written down before paid work starts.

3. 3

   Step 3: File and reconcile

   The return filed, the balance explained and the next due date scheduled.

Can HBT file GST/HST returns for a business outside Alberta?

Yes, when the scope fits. GST/HST is filed with the CRA, or with Revenu Québec for most Quebec businesses, where the QST goes on the same return. HBT prepares returns for either from its Calgary office. Where a separate provincial sales tax is also due, HBT confirms who files it before work starts.