How a GST/HST return adds up
- Line 101 — sales and other revenue. Your total sales for the period, before tax, including zero-rated sales.
- Line 105 — GST/HST collected or collectible. The tax you charged, whether or not the customer has paid yet.
- Line 108 — input tax credits. GST/HST paid on purchases for your business, plus any adjustments.
- Line 109 — net tax. Line 105 minus line 108. Subtract instalments to get the balance owing or refund.
Use the Sales & expenses mode if you know your totals before tax, or Tax amounts if your bookkeeping already tracks the GST/HST collected and paid.
Tips for claiming input tax credits
- Keep invoices with the supplier’s GST/HST number for purchases of $100 or more.
- Claim only the business-use share of mixed-use purchases like a phone or vehicle.
- You generally have four years to claim an ITC you missed.
Frequently asked questions
How do I calculate how much GST/HST I owe?
Add up the GST/HST you charged customers in the period, then subtract the GST/HST you paid on business purchases (input tax credits). A positive result is what you remit; a negative result is a refund.
What are input tax credits (ITCs)?
ITCs let registered businesses recover the GST/HST they pay on purchases used in their commercial activities, such as supplies, equipment, rent and fuel. You need proper invoices to claim them.
Do I include PST or QST on my GST/HST return?
No. B.C., Saskatchewan and Manitoba provincial sales tax is reported to the province, and Québec QST is reported to Revenu Québec. Only GST or HST goes on the federal return.
Do zero-rated sales go on my return?
Yes — include them in your sales on line 101. You charge no tax on them, but you can still claim ITCs on the purchases you made to supply them.
Related tools
Sources
Checked against these official sources on . How we calculate
- RC4022 General Information for GST/HST Registrants — Canada Revenue Agency
- Input tax credits — Canada Revenue Agency
- GST/HST reporting requirements and deadlines — Canada Revenue Agency