Registration, every return, every election and every rebate — GST/HST with CRA, plus PST in BC, Saskatchewan and Manitoba and QST in Québec.
A business must register for GST/HST once taxable supplies exceed the $30,000 small-supplier threshold over four consecutive calendar quarters (a single quarter for some). Voluntary registration below the threshold is often worthwhile to recover input tax credits — we assess this before registering you via form RC1 or Business Registration Online.
| Reporting period | Return & payment due |
|---|---|
| Monthly / quarterly | One month after the end of the reporting period |
| Annual (corporations) | Three months after fiscal year-end |
| Annual (self-employed individuals, Dec 31 year-end) | Return due June 15; net tax payable April 30 |
| Instalments (annual filers) | Quarterly, one month after each fiscal quarter, when net tax is $3,000 or more |
| Form | Election | Why it matters |
|---|---|---|
| GST44 | Section 167 — sale of a business or part of a business | Lets a purchaser acquire substantially all business assets with no GST/HST cash flow; must be filed by the purchaser's first return deadline after closing |
| RC4616 | Section 156 — closely related corporations/partnerships | Deems qualifying intercompany supplies to be for nil consideration — essential in corporate groups |
| GST74 | Quick Method of accounting | Simplified remittance rates for eligible small businesses; often saves tax for service businesses with low taxable inputs |
| GST20 | Change of reporting period | Move to monthly filing for faster refunds, or consolidate to annual |
| GST10 | Head office / branch filing | Separate returns for branches or divisions |
| GST26 | Real property election for public service bodies | Treats exempt real property supplies as taxable to unlock ITCs |
GST/HST pre-assessment reviews and ITC verification letters are among CRA's most common contacts with small business. We respond to review letters, assemble documentary support that meets the Input Tax Credit Information Regulations, handle GST/HST audits, and file notices of objection where assessments are wrong. Behind on several periods? We bring registrants current — including through the Voluntary Disclosures Program.
Call 236 500 0011 or email info@taxcent.ca — we file with CRA for clients in every province and territory.
