HST / GST
HST Registration and Filing in Ontario
Registration, quarterly or annual returns, input tax credit review, and CRA audit support. Flat CAD pricing, no surprises.
What we handle for you
From your first CRA registration through ongoing filings and any audit that follows.
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CRA registration
Business number and HST/GST account registration with CRA. We select the correct reporting period (monthly, quarterly, or annual) based on your revenue and cash-flow situation.
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Return preparation
Periodic HST/GST returns prepared from your records. Sales, input tax credits (ITCs), and net remittance calculated correctly. Late or missed periods caught up.
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Input tax credit review
Full review of eligible ITCs you may have missed. Business expenses, capital property, and mixed-use assets all have specific ITC rules we apply on your behalf.
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Audit support
CRA HST audits are common for small businesses. We represent you, prepare the working papers, and respond to CRA on your behalf from the initial request through resolution.
When do Ontario businesses need to register for HST?
CRA requires registration once your worldwide taxable supplies exceed $30,000 in any single calendar quarter, or in four consecutive quarters. You become a registrant on the day you exceed the threshold - late registration carries interest and penalties from that date.
Voluntary registration is often worth it before you hit $30,000. If you have significant startup costs or business expenses with HST, registering early lets you claim input tax credits (ITCs) on those purchases.
- Mandatory threshold $30,000 / year or quarter
- Ontario HST rate 13% (5% federal + 8% provincial)
- Annual filing deadline 3 months after fiscal year-end
- Quarterly filing deadline 1 month after each quarter
- Monthly filing deadline 1 month after each period
Flat CAD pricing
Price confirmed before any work begins. No hourly billing, no hidden add-ons.
Annual filer
One HST return per year, standard business income and expenses.
- Single annual return
- ITC calculation
- CRA electronic filing
- Confirmation number provided
Quarterly filer
Most commonFour returns per year. Most businesses under $6M revenue.
- Four returns per year
- ITC review each period
- CRA e-filing each quarter
- Annual reconciliation included
Registration + setup
New HST/GST registration with first return and filing period selection.
- CRA business number registration
- Reporting period selection
- First return included
- Quick method vs regular method review
Prices in CAD plus HST. Catch-up filing for multiple missed periods quoted based on volume. Audit representation quoted separately.
How an HST filing works
Most returns are prepared and filed within five business days of receiving your records.
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Intake and period review
We confirm your reporting period, review any missed filings, and request the records needed to prepare each return.
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Returns prepared
Sales and ITCs mapped from your bookkeeping or bank records. Net HST calculated and cross-checked against CRA's records where accessible.
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You review the numbers
We send you the completed return with a plain summary of what is owed or refunded and why before filing anything.
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Filed with CRA
Returns submitted electronically. You receive the filing confirmation number and a copy of each completed return for your records.
HST and GST questions
What Ontario business owners ask us most about sales tax.
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When do I need to register for HST in Ontario?
You must register once your worldwide taxable supplies exceed $30,000 in a single calendar quarter or over four consecutive quarters. Many small-business owners register voluntarily before hitting the threshold to claim ITCs on startup costs. -
What is the Quick Method of accounting for HST?
The Quick Method lets eligible small businesses remit a flat percentage of HST-included revenue to CRA instead of tracking every ITC. It often reduces the net HST owing and simplifies recordkeeping. We review whether it saves you money before recommending it. -
My HST account has several missed periods. What happens?
CRA charges interest from the original due date and a late-filing penalty on each missed return. We file all outstanding returns as quickly as possible and request penalty relief through taxpayer relief provisions where the facts support it. -
Can I claim HST back on my home-office expenses?
Yes, partially. The ITC is prorated based on the business-use percentage of your home. We calculate the eligible portion and include it in your return. -
How long does a CRA HST audit take?
Correspondence audits typically resolve in eight to sixteen weeks. Field audits of small businesses run three to six months. Providing clean, organized records at the start shortens every audit. We assemble the package and handle all CRA communication.
Get a free quote
Tell us your filing frequency, how many periods are outstanding, and your approximate annual revenue. Price back within one business day.
Prefer email? Write to support@prismaaccounting.com.