Filing your GST/HST return accurately requires gathering the right numbers in the right order. This checklist walks you through the complete process for Canadian self-employed annual and quarterly filers.
Before You Start: What to Gather
- ☐ Your GST/HST registration number (9-digit Business Number followed by RT0001)
- ☐ The reporting period dates (e.g., January 1, 2025 – December 31, 2025 for annual filers)
- ☐ Total of all taxable supplies invoiced to Canadian clients (Line 101 — Total Sales)
- ☐ Total GST/HST collected on those invoices (Line 103 — GST/HST Collected)
- ☐ Total of all zero-rated sales (international clients — not included in Line 103)
- ☐ Total GST/HST paid on business purchases (your ITCs for Line 106)
- ☐ CRA My Business Account login credentials
Calculating Net Tax — Regular Method
The GST/HST return asks you to fill in:
- Line 101 — Total Sales: All taxable and zero-rated supplies (total revenue invoiced)
- Line 103 — GST/HST Collected: Sum of all GST/HST collected from Canadian clients
- Line 105 — Total GST/HST and Adjustments: Usually the same as Line 103 unless you have specific adjustments
- Line 106 — Input Tax Credits (ITCs): Total GST/HST paid on business expenses you are claiming back
- Line 108 — Total ITC and Adjustments: Usually the same as Line 106
- Line 109 — Net Tax: Line 105 minus Line 108 = amount owing (or refund if negative)
Calculating Net Tax — Quick Method
If you elected the Quick Method (available for businesses under $400,000 in annual revenues):
- Line 101: Total sales including GST/HST collected
- Net tax: Revenue including HST × Quick Method rate − 1% credit on first $30,000
- Ontario service provider example: ($100,000 revenue × 1.13) × 8.8% − (1% × $30,000) = $9,944 − $300 = $9,644 net tax owing
- Under the regular method on the same revenue: $100,000 × 13% = $13,000 collected − ITCs
Confirm your Quick Method rate with your province and business type at canada.ca (RC4058 guide).
Filing the Return
- Log into CRA My Business Account at canada.ca/mybusinessaccount
- Select “File a Return” under the GST/HST section
- Select the reporting period
- Enter each line amount (101, 103, 105, 106, 108, 109)
- Review the calculated net tax or refund
- Submit and confirm — you will receive an instant confirmation number
- Pay any balance owing immediately (or by the payment deadline) through your bank’s CRA payee
Alternatively, QuickBooks Online with CRA integration can file directly from the software once you link your CRA My Business Account.
After Filing
- ☐ Save the CRA confirmation number for your records
- ☐ Record the return filed and balance paid in your accounting software
- ☐ Note your next reporting period start date
- ☐ If you received a refund, confirm when it was deposited (the CRA typically processes refunds within 2–4 weeks)
Frequently Asked Questions
What if I made a mistake on a previously filed GST/HST return?
File an adjustment using Form GST190 or through My Business Account. You can adjust prior periods up to 4 years back. If you underpaid, pay the additional tax plus interest. If you overpaid (e.g., missed claiming an ITC), you will receive a credit or refund.
Can I carry forward unclaimed ITCs from a prior period?
Yes, with limits. Most unclaimed ITCs can be carried back 2 years or forward 4 years from the first period you were entitled to claim them. If you missed ITCs in a prior period, file an adjustment for that period rather than claiming them in the current period.
What if I have both taxable sales and zero-rated exports on the same return?
Report total sales (both taxable and zero-rated) on Line 101. On Line 103, include only the GST/HST collected on taxable supplies — not on zero-rated exports. Claim ITCs normally on Line 106 — you can claim ITCs even when all or most of your sales are zero-rated exports.