GST/HST and QST return preparation
Accurate GST/HST and QST returns, prepared from reconciled books, with every input tax credit checked, ready for you or your accountant to file.
What does GST/HST return preparation include?
We prepare your GST/HST and QST returns from reconciled books, check every input tax credit, and give you a return that ties to your ledger, ready for you or your accountant to file. GST/HST returns go to the Canada Revenue Agency (CRA). QST returns go to Revenu Québec, which also administers GST/HST for most Quebec businesses.
- Returns
- GST/HST (CRA) and QST (Revenu Québec)
- Frequency
- Monthly, quarterly or annual
- Filing
- You or your accountant file, so you stay in control
- Experience
- 10+ returns prepared every quarter at an Ontario CPA firm
What our sales tax service includes
- Sales tax accounts reconciled to your general ledger
- Input tax credits (ITCs) and QST refunds (ITRs) reviewed for missing or ineligible claims
- Working papers for the key return lines (101, 103, 106 and 109)
- Multi-province sales coded by place of supply
- QST returns for Revenu Québec
- Sales tax payable tied out from your balance sheet to your returns
- Catch-up returns for missed periods
- Filing deadline reminders
When to get help with your sales tax
- You are not sure every input tax credit has been claimed
- Sales tax payable in your books does not match your returns
- You sell to customers in more than one province
- You have customers in Quebec and need QST
- You have missed one or more filing periods
- Your returns are prepared from bank deposits instead of reconciled books
“Naveed reconciled my QuickBooks accounts and fixed all the issues accurately and efficiently. Great communication, professional service, and delivered on time.”
GST/HST and QST rates by province
For sales of goods, the rate generally depends on the province where the goods are delivered.
| Province or territory | Tax type | Total rate | Federal (GST) | Provincial (HST portion, PST, RST or QST) |
|---|---|---|---|---|
| Alberta | GST | 5% | 5% | 0% |
| British Columbia | GST + PST | 12% | 5% | 7% |
| Manitoba | GST + RST | 12% | 5% | 7% |
| New Brunswick | HST | 15% | 5% | 10% |
| Newfoundland and Labrador | HST | 15% | 5% | 10% |
| Nova Scotia | HST | 14% | 5% | 9% |
| Ontario | HST | 13% | 5% | 8% |
| Prince Edward Island | HST | 15% | 5% | 10% |
| Quebec | GST + QST | 14.975% | 5% | 9.975% |
| Saskatchewan | GST + PST | 11% | 5% | 6% |
| Yukon | GST | 5% | 5% | 0% |
| Northwest Territories | GST | 5% | 5% | 0% |
| Nunavut | GST | 5% | 5% | 0% |
| Annual taxable sales | Usual filing frequency | Return due |
|---|---|---|
| $1.5 million or less | Annual (monthly or quarterly optional) | Generally 3 months after year end |
| $1.5 million to $6 million | Quarterly (monthly optional) | 1 month after each quarter |
| More than $6 million | Monthly | 1 month after each month |
Rates as of 2026. Nova Scotia's HST fell from 15% to 14% on April 1, 2025. PST in British Columbia and Saskatchewan and RST in Manitoba are separate provincial taxes administered by each province; we prepare GST/HST and QST returns. Always confirm current rates with the CRA or Revenu Québec.
Four simple steps
Reconcile first
We reconcile your bank, credit card and sales tax accounts, so the return is built on accurate books.
Review every ITC
We check purchases for missing, duplicated or ineligible input tax credits.
Prepare the return
You get the completed return figures with working papers that tie each line to your ledger.
You file
You or your accountant file through CRA My Business Account or Revenu Québec. We remind you before each deadline.
Real results
in GST credits recovered from an AI-assisted, human-reviewed check of 12 client workbooks
GST/HST and QST returns prepared every quarter at an Ontario CPA firm
rating on Upwork for accuracy, communication and on-time delivery
Frequently asked questions
What is the difference between GST, HST and QST?
GST is the 5% federal sales tax; HST combines GST with a provincial portion in participating provinces; QST is Quebec's own sales tax at 9.975%. Quebec businesses charge both GST and QST. Ontario charges 13% HST, and the Atlantic provinces charge 14% or 15% HST.
When are GST/HST returns due?
Monthly and quarterly GST/HST returns are due one month after the end of the reporting period. Annual filers are generally due three months after their fiscal year end. Individuals with business income and a December 31 year end file by June 15 but must pay by April 30.
How often do I have to file GST/HST returns?
The CRA sets your filing frequency based on your annual taxable sales. Generally annual up to $1.5 million, quarterly from $1.5 million to $6 million, and monthly above $6 million. Smaller businesses can choose to file more often.
Who can claim input tax credits?
GST/HST registrants can claim input tax credits for the tax paid on purchases used in their commercial activities. Keep supporting invoices and receipts. Most small businesses generally have up to four years to claim an ITC.
Do you file the return for me?
No, we prepare and review the return, and you or your accountant file it. This keeps you in control of every submission to the CRA or Revenu Québec.
Can you prepare returns for periods I missed?
Yes, we prepare catch-up returns for missed periods. Penalties and interest generally grow the longer a return is late, so it is worth catching up soon.
Get a clear price for your books
Book a free call or message us on WhatsApp. We work Monday to Friday, 8 am to 8 pm Eastern Time.