Services Pricing Why Us Contact Client Portal Book a Call
GST/HST Filing · Canada

GST/HST Filing for Canadian
Businesses — Stay Compliant

From registration to quarterly returns and input tax credits — we handle your GST/HST obligations completely, so you never miss a deadline or leave money on the table.

Registration with CRA Quarterly or annual filing Input tax credit recovery Remote service across Canada
What's Included

Complete GST/HST compliance service

Everything from initial registration to ongoing filing — handled accurately and on time.

GST/HST Registration

We register your business with CRA when you hit the $30,000 threshold or when voluntary registration is beneficial for ITC recovery.

Return Preparation & Filing

Accurate quarterly, semi-annual, or annual GST/HST returns filed electronically with CRA before each due date.

Input Tax Credit (ITC) Recovery

We maximize every ITC you're entitled to — recovering the GST/HST you paid on eligible business expenses.

Remittance Calculations

Precise net-tax calculations so you know exactly what you owe (or are owed back) for each reporting period.

Prior Period Adjustments

If you missed ITCs or made errors in prior returns, we prepare voluntary disclosures and amended returns to recover what's owed to you.

CRA Correspondence

We handle all CRA notices, review requests, and audit inquiries related to your GST/HST account on your behalf.

GST/HST Rates by Province

Know your rate — we handle the rest

GST/HST rates vary by province. We ensure the correct rate is applied to every transaction.

Ontario
13%
HST
BC
5%
GST only
Alberta
5%
GST only
Nova Scotia
15%
HST
NB / NL / PEI
15%
HST
Manitoba
5%
GST only
Saskatchewan
5%
GST only
Territories
5%
GST only

Note: Quebec administers its own QST separately. SWS Accounting does not serve Quebec-based businesses.

Common Questions

GST/HST filing FAQ

The most common questions about GST/HST for small businesses in Canada.

When do I need to register for GST/HST in Canada?
You must register once your worldwide taxable revenues exceed $30,000 in a single calendar quarter or over four consecutive quarters. You then have 29 days to register with CRA. Voluntary registration before reaching $30,000 can be advantageous if you have significant business expenses — you can start claiming ITCs immediately.
What is the GST/HST small supplier threshold?
The threshold is $30,000 in annual taxable revenues. Below this, you are a "small supplier" and registration is optional. However, if you cross $30,000 in any single quarter, you must register within 29 days. Once registered, you must collect and remit GST/HST on all taxable sales going forward.
What is an input tax credit (ITC)?
An input tax credit lets you recover the GST/HST you paid on eligible business expenses. For example, if you pay $113 (including $13 HST in Ontario) for a business supply, you can claim the $13 back on your GST/HST return. ITCs directly reduce the amount you remit to CRA — making proper ITC tracking essential.
How often do I need to file GST/HST returns?
Filing frequency is assigned by CRA based on revenue: annual for under $1.5M, quarterly for $1.5M–$6M, and monthly for over $6M. You can request a more frequent filing period — quarterly filers with refund situations often benefit from monthly filing to accelerate refunds.
What happens if I file my GST/HST return late?
Late filing penalties start at 1% of the balance owing, plus 0.25% per month for up to 12 months. Repeated late filing triggers higher graduated penalties. Interest accrues daily on unpaid balances. Always file on time — even if you can't pay the full amount — since the filing penalty and the arrears interest are separate.
Related Services

More ways we can help

Explore our full range of accounting services for individuals and businesses across Canada.

Get Started

Need help with GST/HST?

Whether you need to register, catch up on missed filings, or just want clean ongoing compliance — we're here.

Contact Us Today View All Services