Confirm the account and reporting method
We identify the legal entity, GST/HST account, filing frequency and accounting method before using the totals. The records should explain taxable, zero-rated and exempt supplies as applicable. An Ontario address does not make 13% HST correct for every transaction.
Expense documents are reviewed for the conditions supporting input tax credits. Refunds, credit notes, imported services and unusual transactions receive specific attention. Amounts collected as GST/HST are kept distinct from business revenue.
A reconciliation example
A hypothetical Ottawa consultant records $3,380 of HST charged for a period and $780 of eligible input tax credits under the regular method. Before other adjustments, net tax is $2,600. The return calculation is then compared with the correct account and any relevant payment history; a personal income-tax payment does not automatically settle the GST/HST balance.
Complete both parts of the process
Monthly and quarterly filers generally file and pay one month after the period ends, subject to the applicable next-business-day rule. Annual filers can have different deadlines, and some have instalment obligations. We use the taxpayer’s actual reporting category.
The engagement confirms preparation, filing authorization and payment responsibility. We retain a copy of the return and submission evidence, then reconcile the payment to its period. A late or missing return is identified explicitly rather than treated as resolved because the current bookkeeping is complete.
Questions about this work
Can you use the tax total in my accounting software?
We use it as a starting point and reconcile the underlying transactions, adjustments and reporting method. An unreconciled software balance is not automatically a filing-ready total.
Is HST included in my personal tax return?
GST/HST is a separate program account and return. It must be coordinated with business records without being confused with personal income-tax filing or payment.
Put this into practice
Sources and current guidance
A practical next step
Bring the records you have.
We can identify missing documents, agree on the scope and organize the next tax preparation step.
Request a tax review