--- title: "GST/HST Filing for Markham Businesses: 13% Ontario HST" url: https://www.everstonecpa.com/gst-hst-filing-markham description: "GST/HST filing for Markham businesses: 13% Ontario HST returns, input tax credits, exports and the Quick Method, filed online by a CPA. Get a fixed quote." updated: 2026-10-16 publisher: EverStone CPA Inc. (Chartered Professional Accountant firm, Abbotsford, BC) service_area: British Columbia, Alberta, Ontario and Manitoba --- [Home](https://www.everstonecpa.com/) GST/HST filing Markham HST filing · Markham # GST/HST filing in *Markham* Ontario folded its provincial sales tax into the federal one, so a Markham business files a single 13% return and recovers the tax it pays on inputs. For companies that sell to customers in other provinces or outside Canada, the harder question is which rate applies to each sale. EverStone files HST for [Markham businesses](https://www.everstonecpa.com/accountant-markham) online. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) **Quick answer:** For Markham businesses, Ontario uses a single 13% harmonized sales tax, made up of a 5% federal and an 8% provincial component, administered by the Canada Revenue Agency. There is no separate Ontario registration and no non-recoverable provincial layer, so tax paid on business inputs is fully claimable. Exports are often zero-rated. GST/HST filing is included in monthly bookkeeping from $300 a month. The work covers the GST/HST return (the GST34), input tax credits, the filing frequency, instalments where they apply and the notice of assessment that follows. ## One tax, one registration, one return The **13% HST** is a single tax comprising a 5% federal component and an 8% provincial component, collected and administered by the Canada Revenue Agency. There is no separate Ontario registration, no separate provincial return, and no provincial sales tax audit to satisfy alongside the federal one. A Markham business registers once, under its business number, and files on the reporting period the CRA assigns: monthly, quarterly or annually depending on revenue. The more important consequence is on the purchasing side. In a harmonized province the full 13% paid on business inputs is recoverable through **[input tax credits](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022.html)**, not just the federal 5%. A Markham company buying equipment, software, components or professional services carries no embedded provincial sales tax in its cost base. That is genuinely different from a province with a separate retail sales tax, where the provincial layer sticks to every input. The rate and its composition are tabled with the source on the [Ontario tax facts page](https://www.everstonecpa.com/ontario-tax-facts). ## Who is selling what, and to whom The City of Markham’s economic development office names technology, semiconductors, autotech, life sciences, advanced manufacturing and food and beverage among its key sectors. That mix produces sales that cross borders: software subscriptions sold to customers across North America, components shipped to manufacturers in the United States, engineering and testing services for clients overseas, and food products sold to distributors in other provinces. For HST purposes each of those is a different question. Sales of goods delivered in Ontario carry 13%. Sales delivered to customers in other provinces follow the place-of-supply rules and that province’s rate: 5% GST where no HST applies, or the local HST rate in another harmonized province. Exports of goods and many services and intangibles supplied to non-residents are zero-rated, so no tax is charged but the credits on the inputs are still claimed. Each zero-rated sale needs evidence: the customer’s non-resident status, the shipping documents, the contract. Without them, a CRA review can treat the sale as taxable and assess the 13% that was never collected. ## Exporters often sit in a refund position A Markham company whose sales are mostly exported collects little HST but still pays 13% on its Ontario purchases. Its returns therefore show a refund rather than a payment. That is normal, and it is also a pattern the CRA reviews before releasing money. The fastest refunds go to returns that are filed on time, reconciled to the ledger and supported by clean export documentation. A company in a steady refund position may also benefit from filing more frequently than its assigned period, so the credits come back sooner. We look at that choice with the actual numbers rather than by default. ## The Quick Method arithmetic looks different at 13% The [Quick Method](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022.html) lets an eligible registrant remit a flat percentage of tax-included sales instead of tracking input tax credits on day-to-day operating purchases. You continue to charge customers the normal rate; what changes is how the remittance is calculated. There is also a credit on an initial portion of eligible supplies each year. Whether it pays turns on how much tax the business actually pays on operating inputs. A Markham consultancy or professional practice with few purchases typically remits less under the Quick Method, because the credits it gives up are small. A distributor or manufacturer with heavy purchases usually does worse, and an exporter in a refund position generally should not use it. Collecting 13% rather than 5% also changes the base the flat rate is applied to, so an intuition formed in a GST-only province does not transfer. Our [Quick Method guide](https://www.everstonecpa.com/blog/gst-hst-quick-method-canada) works through it. Significant capital purchases remain claimable under the Quick Method, which is a common misreading. ## Related companies, and the election that stops tax circulating Family groups are common in Markham: an operating company, a holding company that owns the building, a management company charging fees. Each intercompany charge normally carries HST, which the recipient then claims back. The tax nets to nothing across the group and yet moves real cash between entities and across reporting periods. Where the conditions are met, closely related corporations can elect to treat certain supplies between them as made for no consideration, removing the tax from those charges. It is a filing with real eligibility requirements and does not apply to every related-party transaction. Our note on the [election between related corporations](https://www.everstonecpa.com/blog/gst-hst-section-156-election-related-corporations) sets out the conditions. ## Registration and the small supplier line A business must register once its taxable sales pass $30,000 in four consecutive calendar quarters. Many Markham startups and consultancies register earlier by choice, because registration lets them recover the HST on equipment, software and professional fees while revenue is still small. Registering voluntarily means charging HST on Ontario sales from that point, so the decision is worth a quick calculation. [Input tax credits](https://www.everstonecpa.com/blog/input-tax-credits-itc-canada-guide) covers what becomes recoverable. ## What is covered - HST registration, or review of your current reporting period - Returns prepared and filed on your assigned schedule - Input tax credits claimed on the full 13%, including capital purchases - Place-of-supply review for sales to other provinces and zero-rated exports - Quick Method modelled against the regular method with your actual numbers - Intercompany charges reviewed where a group structure exists - Returns reconciled to the sales ledger rather than to bank activity - CRA correspondence and refund reviews handled for you ## Remote, with no office in Markham EverStone is a fully virtual CPA firm serving BC, Alberta, Ontario and Manitoba. There is no office in Markham, and the same service covers Unionville, Richmond Hill, Whitchurch-Stouffville and the rest of York Region. Sales tax work is a records-and-returns exercise: the books, the invoices and the export documents. Nothing about it improves by being in the same building, and every return is filed electronically. [Our Toronto accountant page](https://www.everstonecpa.com/accountant-toronto) covers the nearest large city. About this article **EverStone CPA** Prepared and reviewed by a Chartered Professional Accountant at EverStone CPA, a CPA firm working with small and midsized businesses in BC, Alberta, Ontario and Manitoba. Updated October 2026 . [About the firm](https://www.everstonecpa.com/about) · [Send an enquiry](https://www.everstonecpa.com/book-online) ## Sales tax that applies to a Markham business Sales tax that applies to a Markham business Sales tax in Ontario | Tax | Rate | Administered by | | HST | 13% | Canada Revenue Agency | | Separate PST | None | — | | Composition | 5% federal + 8% provincial | — | Source: [Ontario tax facts](https://www.everstonecpa.com/ontario-tax-facts). General information, not advice. [When each GST/HST return is due](https://www.everstonecpa.com/gst-filing-deadlines) depends on the reporting period the CRA has assigned. In Markham, EverStone also works with [tech startups](https://www.everstonecpa.com/tech-startup-accountant-markham) and [trades businesses](https://www.everstonecpa.com/trades-accountant-markham). Common questions ## Markham HST questions **What is the HST rate in Markham?** 13%, the Ontario rate, made up of a 5% federal component and an 8% provincial component, collected as a single harmonized tax administered by the CRA. There is no separate Ontario sales tax registration. [Ask about your case →](https://www.everstonecpa.com/quick-question) **Do I charge HST on exports?** Generally not. Exports of goods and many services supplied to non-residents are zero-rated, so the rate is 0% and you still claim input tax credits. Keep the documents that show the customer is outside Canada and, for goods, that they left the country. **What rate applies to customers in other provinces?** The rate of the province where the supply is made under the place-of-supply rules, usually where goods are delivered or where the customer is. That may be 5% GST or another province’s HST rate rather than Ontario’s 13%. **Who does the Quick Method usually suit?** Registrants with low operating purchases, because the credits given up are small. Businesses with heavy purchasing, and exporters in a refund position, generally do better under the regular method. **Can related companies avoid charging HST to each other?** Where the eligibility conditions are met, closely related corporations can elect to treat certain supplies between them as made for no consideration. It is a filing with real requirements rather than an automatic treatment. **Does EverStone have an office in Markham?** No. The firm serves Markham businesses entirely online. Meetings are by video, documents move through secure exchange, and approvals are signed electronically. **What does GST/HST filing cost in Markham?** Markham businesses pay the same published fees as everyone else. GST/HST filing is included in monthly bookkeeping from $300 a month. A standalone return is quoted in writing after we review your enquiry. [See the published fees](https://www.everstonecpa.com/pricing). **Do you work with businesses outside Markham itself?** Yes. Registrants in Unionville, Richmond Hill, Whitchurch-Stouffville and the rest of York Region file on the same schedule and at the same fee as Markham businesses. More Markham services [Accountant in Markham](https://www.everstonecpa.com/accountant-markham) · [Corporate tax (T2) in Markham](https://www.everstonecpa.com/corporate-tax-accountant-markham) · [Personal tax (T1) in Markham](https://www.everstonecpa.com/personal-tax-accountant-markham) · [Bookkeeping in Markham](https://www.everstonecpa.com/bookkeeping-markham) · [Payroll in Markham](https://www.everstonecpa.com/payroll-services-markham) · [Financial statements in Markham](https://www.everstonecpa.com/financial-statements-markham) · [Fractional CFO in Markham](https://www.everstonecpa.com/cfo-services-markham) · [Trades and construction accounting in Markham](https://www.everstonecpa.com/trades-accountant-markham) · [Tech startup accounting in Markham](https://www.everstonecpa.com/tech-startup-accountant-markham) ## Related services and local guides The rest of what we do for Markham businesses, nearby cities, and the reference pages behind this one. [GST/HST filing services Registration, returns and reconciliations for owner-managed companies.](https://www.everstonecpa.com/gst-hst-filing-services) [GST/HST calculator Work out tax on a sale, or back it out of a tax-included price.](https://www.everstonecpa.com/gst-hst-calculator) [GST/HST filing in Toronto The same HST engagement, serving Toronto](https://www.everstonecpa.com/gst-hst-filing-toronto) [GST/HST filing deadlines When each reporting period is due](https://www.everstonecpa.com/gst-filing-deadlines) [Accountants across Ontario Remote CPA service throughout Ontario](https://www.everstonecpa.com/accountant-ontario) [Ontario tax facts Current rates and thresholds for Ontario](https://www.everstonecpa.com/ontario-tax-facts) ## Who this is for, and who it is not This fits a Markham business that is registered, or about to be, and wants returns filed on the right frequency with every credit claimed and every zero-rated sale documented. It is not the right fit if you want someone to press submit on figures nobody has reconciled: an HST return is only as good as the books behind it. Filing and the bookkeeping behind it are both on [the published fee list](https://www.everstonecpa.com/pricing). ## What happens when you get in touch GST/HST is federal, so a Markham filing runs the same way as any other. - **A free conversation.** What you sell, where your customers are, and what [reporting frequency](https://www.everstonecpa.com/gst-filing-deadlines) the CRA currently has you on. - **Frequency and method checked.** Whether your reporting period still suits your revenue, and whether [the quick method](https://www.everstonecpa.com/blog/gst-hst-quick-method-canada) would leave you better off. - **Filed on time, every period.** Each return prepared from reconciled books and filed before the deadline, with instalments tracked if you are an annual filer. [Send an enquiry](https://www.everstonecpa.com/book-online), or [ask one HST question](https://www.everstonecpa.com/quick-question) and get an answer from a CPA. ## HST filed and reconciled Returns, input tax credits, exports and the Quick Method question handled by a CPA, online. Send an enquiry. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) ★★★★★ “…have been completing my bookkeeping, taxes and financials for the last 2 years and they have been amazing. Thank you!” R. H. · Google review --- Source: https://www.everstonecpa.com/gst-hst-filing-markham Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online