--- title: "GST/HST for Canadian Small Business: Guide Hub" url: https://www.everstonecpa.com/gst-hst-hub description: "GST/HST for Canadian small business — an annotated hub of registration, filing, quick method and input tax credit guides. Use the free calculators." type: service-or-info updated: 2026-10-08 summary: "GST/HST registration becomes mandatory once a business exceeds $30,000 in taxable revenue over four consecutive calendar quarters. This hub collects the registration, filing, quick method and input tax credit guides on this site, plus the sales tax calculators, so an owner can find the answer for their own filing period." faq_count: 6 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/) [Resources](https://www.everstonecpa.com/resources) GST/HST hub Topic hub # GST/HST for Canadian *small business* Updated 8 October 2026 Registration, [filing periods](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022.html), the [quick method](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022.html), input tax credits and the mistakes that cost the most — every GST/HST guide and calculator on this site, annotated. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) **Quick answer:** GST/HST registration becomes mandatory once a business exceeds $30,000 in taxable revenue over four consecutive calendar quarters. This hub collects the registration, filing, quick method and input tax credit guides on this site, plus the sales tax calculators, so an owner can find the answer for their own filing period. The GST/HST cycle, from registering to claiming tax back. GST/HST is the tax owners most often get wrong because the money is never yours. It lands with revenue, looks like revenue and gets spent like revenue, until the period closes and the amount owing is real. Most sales tax problems trace back to that, not to technical errors. The guides below follow the order decisions usually arise: whether to register, which filing period to choose, whether the quick method pays, and how to claim back tax on your purchases. Read the one that matches your stage. One habit helps whatever guide you need: move the sales tax portion of every deposit to a separate account the day it lands. It needs no software and removes the whole problem this page is about. ## Registering, or deciding not to yet - [GST/HST registration guide](https://www.everstonecpa.com/blog/gst-hst-registration-guide-small-business) — the small supplier threshold, what happens when you cross it, and how registration actually gets done. Read it in your first year of real revenue. - [Zero-rated vs exempt supplies](https://www.everstonecpa.com/blog/zero-rated-vs-exempt-supplies-gst-hst-canada) — two categories that both mean “no tax charged” and behave completely differently for input tax credits. Read it if you are not sure your sales are taxable at all. - [BC PST for small business](https://www.everstonecpa.com/blog/bc-pst-small-business-guide) — the provincial sales tax that runs alongside GST in British Columbia, with its own registration and rules. Read it if you sell goods or certain services in BC. - [Setting up CRA My Business Account](https://www.everstonecpa.com/blog/cra-my-business-account-setup-guide) — the portal where the GST account lives and where filings and balances are visible. Do this before the first return is due. ## Filing and remitting - Online GST/HST filing — what a filing engagement covers and how the return moves from bookkeeping to submitted. Read it if the filings keep arriving late. - [GST/HST filing deadlines](https://www.everstonecpa.com/gst-filing-deadlines) — the due dates for monthly, quarterly and annual filers, which are not the same as the payment dates for annual filers. Check it once a year. - [Instalments for annual filers](https://www.everstonecpa.com/blog/gst-hst-instalments-annual-filers-canada) — the quarterly payments annual filers can be required to make during the year. Read it if you chose annual filing to reduce paperwork and got a notice anyway. - [GST/HST calculator](https://www.everstonecpa.com/gst-hst-calculator) — adds or backs out sales tax at each province’s rate. Useful when quoting, and when working out what a tax-included invoice really contained. Every return and payment date for the year is on the [GST calendar for 2026](https://www.everstonecpa.com/gst-filing-deadlines#gst-calendar-2026). ## The quick method question - [The GST/HST quick method explained](https://www.everstonecpa.com/blog/gst-hst-quick-method-canada) — how the simplified remittance rate works, who is eligible, and the trade-off you accept on input tax credits. Read it before your first full year of filings. - [Quick method vs regular calculator](https://www.everstonecpa.com/quick-method-vs-regular-calculator) — runs both methods against your own revenue and expenses so the choice is arithmetic rather than opinion. Run it annually; the answer changes as your cost base changes. ## What the province charges on top Sales tax rates by province as stated on this page Sales tax by province, as set out in the list below. Federal GST is 5% everywhere it applies; HST provinces combine both into one rate and one return. | Where you sell | Federal | Provincial | Returns | | British Columbia | 5% GST | 7% PST | Two — PST filed to the province | | Saskatchewan | 5% GST | 6% PST | Two | | Manitoba | 5% GST | 7% RST | Two — RST administered provincially | | Alberta | 5% GST | None | One | | Ontario | 13% HST | One registration, one return | | Nova Scotia | 14% HST | One | | NB, PEI, N&L | 15% HST | One | - [British Columbia](https://www.everstonecpa.com/bc-tax-facts) — 5% GST plus a separate 7% PST, filed to the province on its own schedule. Read it if you sell into BC. - [Manitoba](https://www.everstonecpa.com/manitoba-tax-facts) — 7% retail sales tax, administered provincially and filed separately from GST. - [Alberta](https://www.everstonecpa.com/alberta-tax-facts) — GST only, with no provincial sales tax to register for at all. - [Ontario](https://www.everstonecpa.com/ontario-tax-facts), a single 13% HST, one registration and one return. ## Claiming tax back - [Input tax credits](https://www.everstonecpa.com/blog/input-tax-credits-itc-canada-guide) — what you can claim back on business purchases, what documentation CRA expects, and the common over-claims. This is the guide most worth reading properly. - [Vehicle and mileage claims](https://www.everstonecpa.com/blog/vehicle-mileage-deductions-canada-business) — the record keeping behind vehicle costs, which affects both the income tax deduction and the sales tax you can recover. - [Bookkeeping mistakes that break a GST filing](https://www.everstonecpa.com/blog/bookkeeping-mistakes-small-business) — the coding errors that quietly produce wrong returns. Read it if your filings never reconcile to the books. ## Keeping it running without thinking about it - [Bookkeeping and accounting services](https://www.everstonecpa.com/accounting-services) — where the GST account is reconciled monthly rather than reconstructed each quarter. Read it if filing season is currently an archaeology project. - [All CRA deadlines in one place](https://www.everstonecpa.com/cra-tax-deadlines) — sales tax dates alongside corporate, payroll and personal ones, so nothing is tracked in isolation. Sales tax rarely sits on its own. If the business is incorporated, the [corporate tax hub](https://www.everstonecpa.com/corporate-tax-hub) covers the return that GST filings ultimately have to agree with, and [payroll](https://www.everstonecpa.com/payroll-hub) is the third remittance stream most owners are juggling at the same time. About this page **EverStone CPA** Prepared and reviewed by a Chartered Professional Accountant at EverStone CPA, a CPA firm working fully online with small and midsized businesses in BC, Alberta, Ontario and Manitoba. [About the firm](https://www.everstonecpa.com/about) · [Send an enquiry](https://www.everstonecpa.com/book-online) ## Sales tax by city Sales tax is the area where a Canadian business gets the most genuinely different answer depending on the province it operates in — one harmonized return, two registrations, or a federal tax and nothing else. These pages work through it city by city. - [GST/HST filing in Abbotsford](https://www.everstonecpa.com/gst-hst-filing-abbotsford) — zero-rated agricultural sales, structural refund positions and filing frequency. - [Chilliwack](https://www.everstonecpa.com/gst-hst-filing-chilliwack) — the basic groceries line, and one business running two tax treatments. - [GST and PST filing across the Fraser Valley](https://www.everstonecpa.com/gst-hst-filing-fraser-valley) — who registers for which, the assigned period, and where the two taxes come apart on farms, trades and processors. - [Langley](https://www.everstonecpa.com/gst-hst-filing-langley) — two registrations, two returns, and collecting PST at the till. - [Mission](https://www.everstonecpa.com/gst-hst-filing-mission) — the rolling $30,000 threshold and when voluntary registration pays. - [Surrey](https://www.everstonecpa.com/gst-hst-filing-surrey) — tax points on deposits and progress billings, and PST on real property work. - [Maple Ridge](https://www.everstonecpa.com/gst-hst-filing-maple-ridge) — PST self-assessment on goods and software bought from outside BC. - [Aldergrove](https://www.everstonecpa.com/gst-hst-filing-aldergrove) — the $30,000 federal test against the $10,000 BC small seller test. - [Vancouver](https://www.everstonecpa.com/gst-hst-filing-vancouver) — place of supply, interprovincial rates, exports and non-resident customers. - [Toronto](https://www.everstonecpa.com/gst-hst-filing-toronto) — one 13% HST, fully recoverable input tax, and the Quick Method arithmetic. - [Ottawa](https://www.everstonecpa.com/gst-hst-filing-ottawa) — HST on one side of the river and 9.975% QST on the other. - [Calgary](https://www.everstonecpa.com/gst-hst-filing-calgary) — 5% and nothing else, and why the whole risk sits on input tax credits. - [Edmonton](https://www.everstonecpa.com/gst-hst-filing-edmonton) — recovering the full tax on capital purchases, and instalments for annual filers. - [Winnipeg](https://www.everstonecpa.com/gst-hst-filing-winnipeg) — Manitoba retail sales tax, which is neither PST nor HST and never comes back. Common questions ## GST/HST — common questions **When do I have to register for GST/HST?** Registration becomes mandatory once your taxable revenue exceeds $30,000 over four consecutive calendar quarters, or in a single calendar quarter. Below that you are a small supplier and registration is optional. The threshold is measured on worldwide taxable revenue, not on profit, so a business with thin [margins](https://www.everstonecpa.com/pricing-and-margin-analysis) can cross it well before it feels large. [Ask about your case →](https://www.everstonecpa.com/quick-question) **Should I register voluntarily before I have to?** It can be worth it when you have meaningful start-up costs, because registration lets you recover the GST/HST paid on those purchases through input tax credits. It is usually not worth it when you sell mainly to consumers who cannot recover the tax, since adding it to your price makes you more expensive without funding anything. **Is the quick method better than the regular method?** It depends on how much GST/HST you pay on your own expenses. Service firms with low taxable costs often come out ahead on the quick method; businesses buying many taxable goods and services usually do not. Run both on your actual numbers before choosing. **What filing period should I choose?** Annual filing means less paperwork but a much larger single payment, and it can still require quarterly instalments. Quarterly filing keeps the balance small and the number visible. Monthly suits high-volume businesses or those regularly in a refund position. Choose based on how well the business holds cash it does not own. **Can I claim input tax credits on something I use personally?** Only on the business-use portion, and only where you can support the split. Mixed-use items such as a vehicle or a home internet connection have to be apportioned, and the documentation matters as much as the calculation. Claiming the full amount on a partly personal expense is one of the more common adjustments on review. **What happens if I should have registered and did not?** The obligation starts from the date registration was required, not when you noticed, so tax can be owing on past sales you never charged it on, plus interest. Coming forward voluntarily generally beats waiting to be found, so act quickly. ## Get the sales tax off your desk Registration, filing period, quick method or a backlog of returns. Tell us where the business is and you will get a plain answer on what to do next. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) Recent changes ## What changed lately Each one explained in full — how it works, how to calculate it, and whether it is law yet. [A new GST rebate for first-time home buyers, worth up to $50,000](https://www.everstonecpa.com/tax-update/first-time-home-buyers-gst-rebate) Tools and templates ## Free tools for this Practical templates and calculators you can use straight away — no charge and no sign-up. [GST44: GST/HST Election Concerning the Acquisition of a Business](https://www.everstonecpa.com/forms/gst44) [GST34: GST/HST Return for Registrants](https://www.everstonecpa.com/forms/gst34) [Advertising and promotion: what a Canadian business can actually deduct](https://www.everstonecpa.com/blog/advertising-promotion-deductions-canada) [Accounts receivable terms, follow-up, and writing one off properly](https://www.everstonecpa.com/blog/accounts-receivable-collection-small-business) [Plain-English tax business guides for Canadian owners](https://www.everstonecpa.com/blog) [The Fraser Valley Small Business Report How many small businesses are in BC and the Fraser Valley? Sourced 2026 data: Canada, BC and Abbotsford-Mission — and what it means for owners.](https://www.everstonecpa.com/fraser-valley-small-business-report) [Choosing a small business accountant in the Fraser Valley: 10 questions to ask before you sign](https://www.everstonecpa.com/blog/choosing-accountant-fraser-valley) [GST/HST Filing Tracker (Free XLSX) A free spreadsheet tracking GST/HST collected and input tax credits by period, calculating the net owing so filing becomes transcription, not archaeology.](https://www.everstonecpa.com/gst-hst-filing-tracker) [GST/HST Calculator 2026 · All Provinces Free Canadian GST/HST calculator — add or remove sales tax for any province.](https://www.everstonecpa.com/gst-hst-calculator) ## Every guide on this subject - [Construction holdbacks: when they become income and when the GST/HST is due](https://www.everstonecpa.com/blog/construction-holdbacks-accounting-canada) - [Marketplace GST/HST rules: when the platform collects and when you must](https://www.everstonecpa.com/blog/ecommerce-marketplace-facilitator-rules-canada) - [A GST/HST audit: what the CRA actually checks](https://www.everstonecpa.com/blog/gst-hst-audit-what-cra-checks) - [GST/HST on exports and non-resident customers](https://www.everstonecpa.com/blog/gst-hst-on-exports-and-non-residents) - [Cash flow in a seasonal business — instalments, GST/HST and the lumpy year](https://www.everstonecpa.com/blog/managing-cash-flow-seasonal-business-canada) - [Writing off bad debts: income tax and GST/HST](https://www.everstonecpa.com/blog/writing-off-bad-debts-canada) ## Related reading Keep up with what changed this year. [Recent Canadian tax updates](https://www.everstonecpa.com/tax-updates) [GST/HST review letters, decoded](https://www.everstonecpa.com/cra-letter-gst-review) [The GST registration compliance letter](https://www.everstonecpa.com/cra-letter-gst-registration) ### Starting fees GST/HST and PST filing is included in monthly bookkeeping. Every fee is fixed in writing before any work begins. - **Monthly bookkeeping, sales tax 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) --- Source: https://www.everstonecpa.com/gst-hst-hub Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online