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GST/HST
GST/HST
GST/HST
Registration, returns on your filing frequency, and input tax credit records organised well enough to survive a CRA review without a scramble through a shoebox.
Registration, returns on your filing frequency, and input tax credit records organised well enough to survive a CRA review without a scramble through a shoebox.
01 The problem
01 The problem
The one that
gets reviewed.
The one that
gets reviewed.
The one that
gets reviewed.
GST/HST attracts more routine CRA attention than most small business owners expect, and the review is documentary: they ask for the invoices behind the credits you claimed. Records kept as you go are a fifteen-minute exercise. Records reconstructed afterwards are a month of work and often a reduced claim.
GST/HST attracts more routine CRA attention than most small business owners expect, and the review is documentary: they ask for the invoices behind the credits you claimed. Records kept as you go are a fifteen-minute exercise. Records reconstructed afterwards are a month of work and often a reduced claim.
What’s included
What’s included
01
01
GST/HST registration and account setup
GST/HST registration and account setup
02
02
Monthly, quarterly or annual return preparation
Monthly, quarterly or annual return preparation
03
03
Input tax credit review and documentation
Input tax credit review and documentation
04
04
Quick Method assessment where it saves money
Quick Method assessment where it saves money
05
05
Place-of-supply review for out-of-province sales
Place-of-supply review for out-of-province sales
06
06
Support during CRA queries and audits
Support during CRA queries and audits
02 How it runs
02 How it runs
Each filing
period.
Each filing
period.
Each filing
period.
The work is the same every period, which is exactly why it should be on a schedule rather than remembered.
The work is the same every period, which is exactly why it should be on a schedule rather than remembered.
During
During
Captured as you go
Captured as you go
Purchase documents captured through Dext or the bank feed, so credits are supported when claimed, not later.
Purchase documents captured through Dext or the bank feed, so credits are supported when claimed, not later.
Period end
Period end
Reconcile
Reconcile
Sales tax collected and paid reconciled to the ledger, and anomalies queried before filing.
Sales tax collected and paid reconciled to the ledger, and anomalies queried before filing.
Review
Review
Check the claim
Check the claim
Input tax credits reviewed for anything not properly supported or not eligible.
Input tax credits reviewed for anything not properly supported or not eligible.
Filed
Filed
Return & payment
Return & payment
Return filed and payment scheduled on your frequency — annual filers three months after year-end, quarterly one month after each quarter.
Return filed and payment scheduled on your frequency — annual filers three months after year-end, quarterly one month after each quarter.
During
Captured as you go
Purchase documents captured through Dext or the bank feed, so credits are supported when claimed, not later.
Period end
Reconcile
Sales tax collected and paid reconciled to the ledger, and anomalies queried before filing.
Review
Check the claim
Input tax credits reviewed for anything not properly supported or not eligible.
Filed
Return & payment
Return filed and payment scheduled on your frequency — annual filers three months after year-end, quarterly one month after each quarter.
03 Questions
03 Questions
Straight answers to the usual questions.
Straight answers to the usual questions.
Straight answers to the usual questions.
The questions owners ask most often about this service.
The questions owners ask most often about this service.
When do I have to register?
When do I have to register?
Generally once your taxable revenue passes the small supplier threshold over four consecutive calendar quarters, though some businesses must register immediately. Voluntary registration can also make sense when your customers are registrants and you have meaningful input tax credits.
Generally once your taxable revenue passes the small supplier threshold over four consecutive calendar quarters, though some businesses must register immediately. Voluntary registration can also make sense when your customers are registrants and you have meaningful input tax credits.
Monthly, quarterly or annual?
Monthly, quarterly or annual?
Frequency is driven by revenue, with some choice available. Annual filing is simpler but means a larger single payment and possible instalments; quarterly smooths cash flow. We will model both against your actual numbers.
Frequency is driven by revenue, with some choice available. Annual filing is simpler but means a larger single payment and possible instalments; quarterly smooths cash flow. We will model both against your actual numbers.
Is the Quick Method worth it?
Is the Quick Method worth it?
For some service businesses with low input costs, yes, and meaningfully so. For businesses with significant purchases it usually is not. It is a calculation we run rather than a default.
For some service businesses with low input costs, yes, and meaningfully so. For businesses with significant purchases it usually is not. It is a calculation we run rather than a default.
What happens in a CRA review?
What happens in a CRA review?
They typically request the invoices supporting a sample of claimed credits. If records have been captured properly, we respond directly and it ends there. We handle the correspondence.
They typically request the invoices supporting a sample of claimed credits. If records have been captured properly, we respond directly and it ends there. We handle the correspondence.
Book a consultation
Book a consultation
Get the records right
before anyone asks.
Get the records right
before anyone asks.
Get the records right
before anyone asks.
If you are unsure whether your input tax credit records would hold up, that is worth twenty minutes of someone’s time now rather than during a review.
If you are unsure whether your input tax credit records would hold up, that is worth twenty minutes of someone’s time now rather than during a review.
Book a consultation
Call the office
01
GST/HST registration and account setup
02
Monthly, quarterly or annual return preparation
03
Input tax credit review and documentation
04
Quick Method assessment where it saves money
05
Place-of-supply review for out-of-province sales
06
Support during CRA queries and audits
When do I have to register?
Generally once your taxable revenue passes the small supplier threshold over four consecutive calendar quarters, though some businesses must register immediately. Voluntary registration can also make sense when your customers are registrants and you have meaningful input tax credits.
Monthly, quarterly or annual?
Frequency is driven by revenue, with some choice available. Annual filing is simpler but means a larger single payment and possible instalments; quarterly smooths cash flow. We will model both against your actual numbers.
Is the Quick Method worth it?
For some service businesses with low input costs, yes, and meaningfully so. For businesses with significant purchases it usually is not. It is a calculation we run rather than a default.
What happens in a CRA review?
They typically request the invoices supporting a sample of claimed credits. If records have been captured properly, we respond directly and it ends there. We handle the correspondence.
Ledgerline
Chartered Professional Accountants
Street address · City, Province, Postal code
Firm
Information on this website is general in nature and is not accounting, tax or legal advice. Filing dates vary with your fiscal year-end and move when they fall on a weekend or public holiday. Speak with us about your own circumstances before acting.
© 2026 Ledgerline. All rights reserved.
Registered with CPA Ontario
Ledgerline
Ledgerline
Chartered Professional Accountants
Street address · City, Province, Postal code
Firm
Information on this website is general in nature and is not accounting, tax or legal advice. Filing dates vary with your fiscal year-end and move when they fall on a weekend or public holiday. Speak with us about your own circumstances before acting.
© 2026 Ledgerline. All rights reserved.
Registered with CPA Ontario
Ledgerline
Ledgerline
Chartered Professional Accountants
Street address · City, Province, Postal code
Firm
Information on this website is general in nature and is not accounting, tax or legal advice. Filing dates vary with your fiscal year-end and move when they fall on a weekend or public holiday. Speak with us about your own circumstances before acting.
© 2026 Ledgerline. All rights reserved.
Registered with CPA Ontario
Ledgerline