Guided engagement to prepare and file a Canadian GST/HST return (Form GST34) with the CRA. Covers registration thresholds, place-of-supply rules, ITC documentation, self-assessment on imported taxable supplies (ETA s.218), and Quebec QST referral flag.
Confirm whether the business is required to register for GST/HST, determine the correct filing frequency, and identify whether any provincial sales tax obligations (QST, BC PST, SK PST, MB RST) exist alongside the federal return. The small supplier threshold is CAD 30,000 in any single calendar quarter or four consecutive calendar quarters (ETA s.148); voluntary registration is available below this threshold.
Collect the minimum and recommended inputs for the period. The minimum viable input is a bank statement covering the full GST/HST period. Recommended inputs include sales invoices (especially for zero-rated exports), purchase invoices for any ITC claim above CAD 30, and the prior-period GST34 for opening balance checks.
Classify every transaction as taxable (GST 5% or HST at the applicable provincial rate), zero-rated (0%, ETA Schedule VI), exempt (ETA Schedule V, no ITC), or out-of-scope (wages, loan repayments, owner draws). Apply place-of-supply rules (SOR/2010-117) to determine the correct rate for interprovincial supplies. Identify and calculate self-assessed amounts on imported taxable supplies from non-resident suppliers (ETA s.218, Line 405). Compute ITCs subject to documentation thresholds and restriction rules.
Aggregate classified transactions into GST34 line totals and prepare the working paper. Key lines: 101 (total revenue — gross inclusive, all supplies), 103 (GST/HST collected), 105 (total GST/HST and adjustments), 106 (ITCs claimed), 108 (total ITCs and adjustments), 109 (net tax = Line 105 minus Line 108), 405 (tax on imported supplies under ETA s.218). A positive Line 113 balance means an amount is owing to CRA; a negative balance means a refund is claimed.
File the GST34 electronically via CRA My Business Account (canada.ca) or NETFILE-certified tax software. Remit any net tax owing by the filing deadline. For annual filers with a December 31 year-end the deadline is June 15 (filing) with payment due April 30; all other filers must file and pay by the last day of the month following the reporting period.
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