--- title: "GST/HST and PST Filing Services in BC | EverStone CPA" url: https://www.everstonecpa.com/gst-hst-filing-services description: "GST/HST and PST filing services in BC: returns prepared and filed on time, input tax credits supported and registrations kept correct. Get a fixed quote." type: service-or-info updated: 2026-10-08 summary: "We prepare and file GST/HST returns on your assigned reporting period, and PST returns where the province has its own tax. That includes claiming input tax credits with the records to support them, reconciling the sales tax accounts to the ledger, and keeping the registrations right when you start selling into another province." faq_count: 5 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Sales tax](https://www.everstonecpa.com/tax-services) GST/HST and PST filing Sales tax · GST/HST and PST # GST/HST and PST filing services in BC Updated 8 October 2026 Sales tax is the filing most owners get wrong, because it is the one where money you collected was never yours and the deadline arrives whether the books are ready or not. [Get My Fixed Quote](https://www.everstonecpa.com/book-online) [All sales tax services](https://www.everstonecpa.com/tax-services) **Quick answer:** We prepare and file GST/HST returns on your assigned reporting period, and PST returns where the province has its own tax. That includes claiming input tax credits with the records to support them, reconciling the sales tax accounts to the ledger, and keeping the registrations right when you start selling into another province. ## What is included - **The return prepared and filed** on your reporting period, monthly, quarterly or annual. - **Input tax credits claimed and supported**, because a claim without records is a claim that gets reversed. - **The sales tax accounts reconciled** to the ledger, so the filed figure and the books agree. - **PST handled where it applies**, which in British Columbia is a separate registration on a separate schedule. - **Instalments tracked** for annual filers who cross the threshold. - **Registration changes** when you begin supplying into a new province. ## The part that catches people about GST/HST GST and PST are different taxes with different rules, and in British Columbia a business usually files both. GST is recoverable through input tax credits; PST generally is not, which means PST paid on the way in is a cost rather than a credit. Treating them as one thing is the most common error we see. The other is the money itself. Sales tax collected is held on behalf of the government, and a business that has spent it has a specific and dated problem. [Cash flow management](https://www.everstonecpa.com/cash-flow-management) keeps the remittance on the forecast rather than as a surprise. ## Filing frequency is assigned, not chosen The CRA sets your reporting period from your revenue, and it does not lower it again on its own when revenue falls. Filing more often than you need to is a cost in time; filing less often than you should is a compliance problem. [Changing your filing frequency](https://www.everstonecpa.com/blog/change-gst-hst-filing-frequency) sets out how to move it deliberately. ## What goes into a GST/HST return, line by line A GST/HST return is short on the page and long in the books behind it. Every figure on it has to trace back to a transaction, and the CRA’s review letters ask for exactly that trail. The lines of a GST/HST return, and where each figure comes from | Line | What it reports | Where we take it from | | 101 | Sales and other revenue for the period | The income accounts, reconciled to deposits | | 103 | GST/HST collected or collectible | The tax coded on each sales invoice, at the rate for the customer’s province | | 106 | Input tax credits | The GST/HST on business purchases, supported by invoices that show the supplier’s registration number | | 109 | Net tax | Line 103 less line 106, after adjustments | | 110 | Instalments paid | The instalments an annual filer paid during the year | | 113A–115 | Balance, refund or payment | What is left, and which way the money moves | Two lines catch owners out. Line 103 is tax *collectible*, not collected: an invoice issued in the period counts even if the customer has not paid it. And line 106 is only as good as its paperwork — an input tax credit without a proper invoice behind it is the first thing a reviewer disallows. ### What we need from you each period - Access to the bank and card accounts the business uses, or their statements - Sales invoices, or the sales report from your point-of-sale or invoicing system - Purchase invoices and receipts, especially for equipment and vehicles - Anything the CRA has sent about the GST/HST account since the last return From there we reconcile, prepare the return, show you the figure before it is filed, and file it electronically through the CRA’s system. When the books are already ours, GST/HST filing is included in [monthly bookkeeping](https://www.everstonecpa.com/monthly-bookkeeping-services) from $325 a month; a standalone return is quoted in writing after we review your enquiry. The dates for each reporting period are on the [GST calendar for 2026](https://www.everstonecpa.com/gst-filing-deadlines#gst-calendar-2026). ## Who this is for, and who it is not **A good fit:** a registrant filing GST/HST on any period, and BC businesses filing PST alongside it. It suits owners who are behind, or who have crossed into a new province and are unsure what changed. **Not a fit:** a business still under the small supplier threshold with no equipment purchases to recover tax on, where registering adds paperwork without adding a credit. In either case we say so on the first call rather than quoting for work you do not need. Two free tools go with this service: the [GST/HST and PST calculator](https://www.everstonecpa.com/gst-hst-calculator) for any province, and the [Quick Method vs regular comparison](https://www.everstonecpa.com/quick-method-vs-regular-calculator). ## Common questions about sales tax filing **When do we have to register?** A business generally registers once it passes the small supplier threshold on worldwide taxable revenue, and it can register voluntarily before that. Registering early lets you claim input tax credits on start-up costs, which for a business buying equipment is often worth more than the paperwork costs. [Ask us →](https://www.everstonecpa.com/quick-question) **We sell into other provinces. Which rate applies?** The place of supply decides it, not where your office is. [Place of supply rules](https://www.everstonecpa.com/blog/gst-hst-place-of-supply-rules-canada) works through goods, services and the exceptions that override the general rule. **What if we are behind on filings?** They are brought current oldest first. Penalties and interest apply, but they stop accruing once filed, and the Voluntary Disclosures Program may offer relief where you come forward first. **Do you handle the Quick Method?** Yes, where it is genuinely better. It suits businesses with low input tax credits and costs money for businesses with high ones, so it is worth calculating rather than assuming. **Do you file GST/HST for businesses outside B.C.?** Yes. The work is remote, so the service is the same in Ontario, Alberta, Manitoba or the Atlantic provinces: registration, returns on your assigned period, and input tax credits supported. The province changes the rate, not the process. [Ask about your case →](https://www.everstonecpa.com/quick-question) Buying or selling a business? The [GST44 election](https://www.everstonecpa.com/forms/gst44) lets the assets change hands without GST/HST where both sides qualify, and the filing deadline falls on the buyer, not the seller. We prepare it with the buyer’s return. ## The forms and the dates Registration is mandatory once taxable sales pass $30,000 in four consecutive quarters. The GST/HST return (GST34) is filed monthly, quarterly or annually depending on revenue, with the payment due at the same time as the return for most filers; BC PST is filed on its own return to the provincial ministry. Input tax credits are only as good as the receipts behind them, which is why they are captured in the books as the bills are paid rather than searched for at the deadline. Return and payment dates for each reporting period are set out on the [GST filing deadlines page](https://www.everstonecpa.com/gst-filing-deadlines). ## Who this is for in the Fraser Valley GST is the same across Canada; PST is not, and that is where Fraser Valley files go wrong. Retailers and contractors in Abbotsford, Langley and Chilliwack collect 5% GST and 7% BC PST on different bases, register with two different bodies, and file on two different cycles. A business selling into Alberta or Ontario from a Surrey warehouse adds place-of-supply on top. The bookkeeping is set up so both returns fall out of it, rather than being reconstructed every quarter. **What it costs.** GST/HST and PST filing is included in [monthly bookkeeping](https://www.everstonecpa.com/monthly-bookkeeping-services) from $325 a month; a standalone quarterly filing is quoted in writing after we review your enquiry. [Every published fee →](https://www.everstonecpa.com/pricing) ## Other corporate tax work The rest of what this covers, and the page each one is on. [T2 corporate return T2 corporate return preparation for Canadian incorporated businesses: what is filed, what it needs…](https://www.everstonecpa.com/corporate-tax-return-t2) [Tax planning Proactive, year-round tax planning for Canadian corporations](https://www.everstonecpa.com/tax-planning-services-canada) [CRA review & audit support A CPA between you and the CRA: reviews, information requests, audits and objections, answered with…](https://www.everstonecpa.com/cra-review-and-audit-support) [All corporate tax T2 returns, GST/HST and PST filing, tax planning and CRA support for incorporated Canadian…](https://www.everstonecpa.com/tax-services) ## GST/HST filing by city Sales tax is where provinces differ most; each city page covers its own. - **British Columbia:** [Abbotsford](https://www.everstonecpa.com/gst-hst-filing-abbotsford), [Chilliwack](https://www.everstonecpa.com/gst-hst-filing-chilliwack), [Mission](https://www.everstonecpa.com/gst-hst-filing-mission), [Langley](https://www.everstonecpa.com/gst-hst-filing-langley), [Surrey](https://www.everstonecpa.com/gst-hst-filing-surrey), [Maple Ridge](https://www.everstonecpa.com/gst-hst-filing-maple-ridge), [Aldergrove](https://www.everstonecpa.com/gst-hst-filing-aldergrove), [Fraser Valley](https://www.everstonecpa.com/gst-hst-filing-fraser-valley), [Vancouver](https://www.everstonecpa.com/gst-hst-filing-vancouver), [Victoria](https://www.everstonecpa.com/gst-hst-filing-victoria) - **Alberta:** [Calgary](https://www.everstonecpa.com/gst-hst-filing-calgary), [Edmonton](https://www.everstonecpa.com/gst-hst-filing-edmonton) - **Manitoba:** [Winnipeg](https://www.everstonecpa.com/gst-hst-filing-winnipeg) - **Ontario:** [Toronto](https://www.everstonecpa.com/gst-hst-filing-toronto), [Ottawa](https://www.everstonecpa.com/gst-hst-filing-ottawa) ## GST filing in Alberta Alberta businesses file GST with no provincial sales tax and, for corporations, a separate AT1. City pages: [Calgary](https://www.everstonecpa.com/gst-hst-filing-calgary), [Edmonton](https://www.everstonecpa.com/gst-hst-filing-edmonton), [Airdrie](https://www.everstonecpa.com/gst-hst-filing-airdrie), [Red Deer](https://www.everstonecpa.com/gst-hst-filing-red-deer), [Lethbridge](https://www.everstonecpa.com/gst-hst-filing-lethbridge), [Medicine Hat](https://www.everstonecpa.com/gst-hst-filing-medicine-hat), [St. Albert](https://www.everstonecpa.com/gst-hst-filing-st-albert), [Sherwood Park](https://www.everstonecpa.com/gst-hst-filing-sherwood-park), [Grande Prairie](https://www.everstonecpa.com/gst-hst-filing-grande-prairie) and [Fort McMurray](https://www.everstonecpa.com/gst-hst-filing-fort-mcmurray). ### Starting fees GST/HST and PST filing is included in monthly bookkeeping. Every fee is fixed in writing before any work begins. - **Monthly bookkeeping, GST/PST filing included** from $325 a month *This page* - **Payroll, remittances, T4s and ROEs** included in monthly bookkeeping - **Books, payroll and the year-end T2 together** $500–$700 a month - **Corporate year-end and T2 return** fixed fee, quoted in writing - **Personal tax return (T1)** from $125; self-employed or rental $275–$500 - **Catch-up bookkeeping** from $2,200 per year of records - **Controller or CFO support** controller from $1,650, CFO from $2,750 a month - **One-off advice call with a CPA** $225 plus GST [Get My Fixed Quote](https://www.everstonecpa.com/book-online) ## Talk to a CPA about this One Chartered Professional Accountant, start to finish. Fixed fees, quoted in writing before any work begins, and no obligation from a first conversation. [Get My Fixed Quote](https://www.everstonecpa.com/book-online) [Ask a Free Question](https://www.everstonecpa.com/quick-question) Email info@everstonecpa.com ★★★★★ “…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-services Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online