Over $30,000 in one quarter
You are a registrant from the sale that took you over the limit and must charge GST/HST on it. Register within 29 days of that sale.
Sales Tax Compliance
GST/HST Registration and Returns Without the Guesswork
Sales tax is simple until it is not. Register too late and you can owe tax you never collected; register too early and you take on filing you did not need. Lira Tax & Accounting works out whether and when you must register, opens your GST/HST account with the CRA, claims every input tax credit you are owed and files your returns on time, for businesses across Canada.
- Registration timing checked against your real sales
- Input tax credits claimed on every eligible expense
- Returns filed on time, whatever your filing frequency
- 2,300+individuals & businesses served
- $30,000the sales limit that triggers registration
- 4offices in Ontario & Alberta
GST/HST registration and filing, handled start to finish
Navigating sales tax in Canada takes constant attention. We register your GST/HST account once you cross the mandatory threshold (or voluntarily, to recover startup input tax credits), calculate the eligible credits on your business expenses and file your periodic returns.
Once you are registered, you generally charge GST/HST on your taxable sales, track input tax credits on eligible expenses and file on the frequency that matches your revenue: monthly, quarterly or annually. Getting the registration date, the rate and the filing frequency right from the start helps you avoid interest, penalties and a bigger-than-expected bill later.
Ideal forBusinesses with taxable sales over $30,000 a year, e-commerce sellers, commercial landlords, and anyone unsure whether they must register.
- Who we help with GST/HST
- Consultants & freelancers
- Contractors & trades
- Online sellers
- Restaurants & retailers
- Commercial landlords
- Rideshare & taxi drivers
- New startups
Do you need to register for GST/HST?
Answer two quick questions. It uses the CRA's rules and nothing you choose is sent anywhere.
Pick an answer for each question
Your result appears here.
You must register, whatever you earn
Taxi and rideshare drivers have to register for GST/HST from the first dollar. There is no small-supplier exception.
You generally cannot register
Exempt sales do not count toward the limit, and a business that only makes exempt sales cannot register. If you also sell anything taxable, that changes, so it is worth checking.
You must register now
You become a registrant on the sale that took you over $30,000, and you must charge GST/HST on that sale. You have 29 days to register.
You are past the small-supplier limit
You stay a small supplier through the end of the month after that fourth quarter. Registration starts with your first sale after that, and you then have 29 days to register.
Registration is optional for now
You are a small supplier. Registering voluntarily lets you claim input tax credits, but you would have to charge GST/HST and stay registered for at least a year. Whether it pays off depends on your numbers.
This is a starting point, not advice for your exact situation. Sales of associated businesses, special industries and non-residents have extra rules, which we check in your free consultation.
Confirm with our teamWhen registration becomes mandatory
The CRA looks at your taxable sales, including zero-rated ones, before tax. The same $30,000 limit works in three ways:
Over $30,000 in four quarters
You stay a small supplier for those quarters and the month after. Registration starts with your first sale after that, and you have 29 days to register.
Under $30,000
You are a small supplier and may register voluntarily. Once registered, you must stay registered for at least one year unless you stop your commercial activity.
Some businesses must register from the first dollar
Taxi and rideshare drivers have no small-supplier exception, and certain non-residents selling into Canada must register too. If that sounds like you, call us before your first sale.
Need to add or remove GST/HST on a price? Use our free HST calculator →
How GST/HST works once you are registered
You are collecting tax for the government, not earning it. What you send in is the difference:
GST/HST you collected
on your taxable sales
Input tax credits
tax you paid on business expenses
Net tax to remit
or a refund if credits are higher
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1
Charge the right rate
The rate depends on the place of supply, and zero-rated sales are charged at 0%.
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2
Keep your paperwork
Invoices and receipts back every credit you claim.
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3
Claim your credits
Recover the GST/HST you paid on eligible business costs.
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4
File and pay on time
One return per period, due on the CRA's date for your frequency.
Selling in more than one province
The rate to charge follows where the sale is made, so selling into another province can change it.
HST provinces
Ontario (13%), Nova Scotia (14%), New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%). One tax, one return.
GST-only
Alberta and the territories charge 5% GST and nothing else provincial.
PST and QST provinces
British Columbia, Saskatchewan and Manitoba have their own PST and Quebec has QST. These are separate registrations and filings from GST/HST.
How often you file, and when it is due
Your reporting period follows your taxable sales. Smaller filers can ask to report more often.
Annual
Return and payment due 3 months after your fiscal year-end. Sole proprietors with a December 31 year-end file by June 15 but must pay by April 30.
Quarterly
Return and payment due one month after the end of each quarter.
Monthly
Return and payment due one month after the end of each month.
What late filing costs
A late return is charged 1% of the amount owing plus 0.25% of it for each full month late, up to 12 months, and interest runs on any unpaid balance. Filing on paper when you are required to file online carries its own penalty: $100, then $250 per return.
Rules for charities, public service bodies and financial institutions differ. We confirm your reporting period when we register you. Penalties or interest caused by something outside your control? Ask about taxpayer relief →
GST/HST dates sit alongside income tax, payroll and corporate dates. See the key CRA deadlines in one list →
Input tax credits: the money businesses miss
Every eligible business expense carries GST/HST you can usually get back. Credits are easy to under-claim without a careful review.
Usually claimable
- Rent for business premises
- Supplies and inventory
- Professional fees
- Equipment and software
- The business share of phone, internet and vehicle costs
What limits a claim
- The personal-use share of any expense
- Missing or incomplete invoices and receipts
- Selling only exempt goods or services
- Waiting too long: claims generally have a four-year window
Is the Quick Method right for you?
The Quick Method is a simpler way to calculate what you owe: you remit a set percentage of your sales instead of tracking credits on every purchase. It can save money or cost more, so we run the numbers first.
| Feature | Regular method | Quick Method |
|---|---|---|
| Who can use it | Any registrant | Businesses with worldwide taxable sales of $400,000 or less, including tax |
| What you remit | GST/HST collected, less your input tax credits | A set percentage of your tax-included sales, less a 1% credit on the first $30,000 a year |
| Input tax credits | On every eligible expense | None on operating costs, but still on most capital purchases (not real property) |
| Record-keeping | Track credits on every purchase | Much lighter |
| Switching | No minimum period | Stay in for at least one year before you can leave |
Quick Method rates, Ontario and Alberta
- 8.8%Ontario service providers
- 4.4%Ontario retailers and wholesalers
- 3.6%Alberta service providers
- 1.8%Alberta retailers and wholesalers
Not available to bookkeepers, accountants, tax preparers, financial consultants, lawyers, charities and some other groups. Rates apply to sales that include the tax.
What our GST/HST service covers
Registration
We open your GST/HST account with the CRA and confirm your start date.
Return filing
Monthly, quarterly or annual returns prepared and filed on time.
Credit review
Input tax credits calculated to recover as much tax as the rules allow.
Quick Method review
We compare it with the regular method and tell you which costs less.
Cross-provincial rules
Guidance on PST in BC, Saskatchewan and Manitoba and QST in Quebec.
Audit support
Audit preparation, organized records and help responding to the CRA.
Five GST/HST mistakes we fix
Registering late
How we help: We check your sales history against the $30,000 limit and, if you crossed it, help you register and put things right.
Missing input tax credits
How we help: We review your expenses for GST/HST you are owed.
The wrong rate on out-of-province sales
How we help: We check the place of supply before you charge.
Mixing up exempt and zero-rated
How we help: We sort out which of your sales are taxable, zero-rated or exempt, since each is treated differently.
Thin paperwork for a CRA review
How we help: We organize your records so any review is quick to answer.
Behind on GST/HST returns?
If you crossed the limit some time ago or have unfiled returns, tell us. The sooner you register and catch up, the less interest and penalties add up.
How much does GST/HST service cost?
Every business is different, so we quote each one individually instead of publishing a one-size-fits-all price. You will know exactly what you are paying before we start.
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Filing frequencyAnnual, quarterly or monthly returns.
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Transaction volumeA few invoices a month, or thousands.
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Where you sellOne province, or several with different taxes.
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State of the booksCurrent and tidy, or in need of clean-up.
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Catching upA fresh start, or returns that were never filed.
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Add-onsRegistration, a Quick Method review or audit support.
- Free, no-obligation consultation
- Clear quote agreed before we start
- No hidden fees or surprise billing
Prefer to talk it through first? Call us, or send a quote request.
Call (437) 421-7171 Request a QuoteGST/HST help across Canada
Get directionsMeet us in person at any of our four offices, or work with us by phone and video. We register and file for businesses across Ontario, Alberta and the rest of Canada.
Outside Ontario or Alberta? We can still help.
Ask about your province
We work with businesses in other provinces and territories across Canada too, by phone and video. Sales tax rules differ by province, and we will confirm the ones that apply to you in your free consultation.
What our business clients say
View other testimonials★★★★★
“I have been to number of accountants for my multiple business ventures, however i found Mr. Razu from Lira Tax and Accounting to be one of the better ones. He is very informative and easily accessible. He is always answering calls and helping small business owners to do their taxes properly. I highly recommend.”
★★★★★
“I had the best experience with Lira Tax & Accounting! From start to finish, their team was professional, knowledgeable, and incredibly responsive. They made the entire process smooth and stress-free, addressing all my questions with patience and clarity. I truly felt like a valued client, and their attention to detail was outstanding. I highly recommend their services to anyone looking for reliable and top-notch tax and accounting services in Canada! They are the best tax and accounting service provider in the town. wish you all the best for help us. Lovely service bring back me again 2026.
Lovely help they done for our business.”
★★★★★
“Wow, what a wonderful services. Excellent corporate tax & accounting services in Toronto, great place for your tax & accounting task. Highly recommend others. Thank you very much for your support. Lira tax & accounting provide very supportive services for corporate needs.”
GST/HST FAQs: registration, credits, filing and the Quick Method
Straight answers to the questions business owners ask us most.
Once your taxable sales pass $30,000 in a single calendar quarter, or across four consecutive calendar quarters. Below that you are a small supplier and registration is optional. Zero-rated sales count toward the limit; exempt sales do not.
You have 29 days. If you passed $30,000 in one quarter, your registration starts on the sale that took you over and you must charge GST/HST on it. If you passed it across several quarters, it starts with your first sale after the month that follows those quarters.
It can be. Voluntary registration lets you claim input tax credits on your expenses, which helps when you have big startup costs or sell to other GST/HST registrants. The trade-off is that you must charge and remit GST/HST and stay registered for at least a year, so it depends on your numbers.
A simplified way to work out what you owe: you remit a set percentage of your tax-included sales instead of tracking input tax credits on every purchase. It is open to businesses with $400,000 or less in taxable sales and can reduce bookkeeping, but it is not always cheaper, so we compare both methods.
It follows your taxable sales: annual up to $1.5 million, quarterly up to $6 million and monthly above that. Smaller filers can ask to report more often. Annual returns are due 3 months after year-end, and quarterly and monthly returns one month after the period.
Yes. The GST/HST rate follows the place of supply, so it can change with the province. British Columbia, Saskatchewan and Manitoba also have their own PST and Quebec has QST, each with separate registration and filing requirements.
Most exports are zero-rated, which means you charge 0% but still register, file and claim input tax credits. Exempt sales such as long-term residential rent are different: no tax is charged and credits are generally not available.
For most businesses, generally four years. Credits are easy to miss without a careful review of expenses, and missing paperwork can also block a claim, so we go through both.
A late return is charged 1% of the amount owing plus 0.25% for each full month late (up to 12 months), and interest runs on any balance. If you should have registered earlier, tax you should have charged may still be owed. Tell us as early as you can, since it is usually cheaper to fix sooner.
Yes. Audit preparation, organizing your documentation and helping you respond to the CRA are part of the service. Clean records from the start make any review much easier.
GST/HST you collect is held in trust for the government, and the CRA can begin legal action on a remittance debt right after the business is notified, with no separate warning period. Directors can also be assessed personally. Contact us early and we will look at a payment arrangement.
It depends on your filing frequency, how many transactions you have, where you sell and what shape your books are in. We quote every business individually. Book a free consultation and you will have a clear quote before we start.
Related services for your business
View other servicesAccounting & Bookkeeping
Tidy books make GST/HST credits and returns straightforward.
Learn moreCorporate Tax Returns
File the T2 alongside your sales tax with the full picture.
Learn moreBusiness Dissolution
Closing the business? Close your GST/HST account and file the final return.
Learn moreCRA Audit Help
Reviewed or audited on GST/HST? We prepare and send your response.
Learn moreVoluntary Disclosures Program (VDP)
Found a GST/HST error? Correct it and ask the CRA for relief.
Learn moreUnfiled Tax Returns
Behind on GST/HST returns? Catch up and deal with the CRA.
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Read the guideLet’s get your GST/HST sorted
Book a free consultation. We will review your registration status and filing obligations and give you a clear quote — no obligation.
