HST is easy to get wrong when it is worked out at the last minute. We prepare it from reconciled books, so what you collected, what you paid and what you claim all agree. HST is also included with our bookkeeping service.
- Registration help: setting up your GST/HST account with CRA when you need one.
- Regular returns: monthly, quarterly or annual, depending on your filing frequency.
- Input tax credits: making sure you claim the HST you paid on business expenses, with the paperwork to back it up.
- Reconciliation before filing: HST collected and paid is matched to your books, so the return is not a guess.
- Catch-up filings for returns that were missed.
- Special situations, such as HST on new residential builds for rental property owners.
Why businesses choose us for HST
Prepared from your books
The return is built from reconciled records, not estimated, so the numbers hold up if CRA asks.
Due dates tracked for you
We know your filing period and keep ahead of it, so returns are not filed late.
Rates, interest and penalties
Who must register, and when to file
- You generally must register once your taxable sales pass $30,000 over four consecutive calendar quarters. Some people register earlier, on purpose, to claim input tax credits.
- Monthly and quarterly returns are generally due one month after the end of the reporting period.
GST/HST, PST and QST rates by province
The rate you charge depends on the province where the sale is treated as made. HST provinces combine the federal and provincial tax in one return to CRA. In BC, Manitoba, Saskatchewan and Quebec, the provincial tax is a separate filing with the province.
| Province / territory | Federal GST/HST | Provincial tax | Total on most sales |
|---|---|---|---|
| Alberta | 5% GST | None | 5% |
| British Columbia | 5% GST | 7% PST (filed with BC) | 12% |
| Manitoba | 5% GST | 7% RST (filed with Manitoba) | 12% |
| New Brunswick | 15% HST | Included in HST | 15% |
| Newfoundland and Labrador | 15% HST | Included in HST | 15% |
| Northwest Territories | 5% GST | None | 5% |
| Nova Scotia | 14% HST | Included in HST | 14% |
| Nunavut | 5% GST | None | 5% |
| Ontario | 13% HST | Included in HST | 13% |
| Prince Edward Island | 15% HST | Included in HST | 15% |
| Quebec | 5% GST | 9.975% QST (filed with Revenu Québec) | 14.975% |
| Saskatchewan | 5% GST | 6% PST (filed with Saskatchewan) | 11% |
| Yukon | 5% GST | None | 5% |
Ontario still has retail sales tax on certain insurance and on private sales of used motor vehicles. Nova Scotia’s HST dropped from 15% to 14% on April 1, 2025.
Interest and penalties on late GST/HST
| What | Rate | How it works |
|---|---|---|
| Interest on overdue GST/HST | 7% a year | Charged from the day the amount was due, compounded daily. The rate is reset each quarter. Rates valid Oct 1 to Dec 31, 2026. CRA resets the prescribed rate every quarter. |
| Late-filing penalty | 1% of the amount owing, plus 0.25% of that amount for each full month late | Up to 12 months, so the most you can pay in penalty is 4% of the amount owing. No penalty if you owe nothing or CRA owes you a refund. |
| Ignoring a CRA demand to file | $250 | On top of any other penalties. |
| Not filing electronically when required | $100 the first time, $250 each time after | Applies to registrants required to file electronically. |
| Refund interest paid to you | 5% a year (individuals), 3% (corporations) | Same quarter as above. |
Penalties and interest can sometimes be cancelled or waived in extraordinary circumstances, such as illness or a disaster. If you have already missed returns, the sooner they are filed, the less the interest and penalties grow.
Figures taken from the Canada Revenue Agency and provincial sources, current as of November 2026. Rates, thresholds and deadlines change from time to time, so confirm on the CRA website or ask us what applies to you.
Frequently asked questions
Do I need to register for HST?
Generally yes, once you pass $30,000 in taxable sales over four consecutive calendar quarters, unless your sales are exempt. Many people register earlier so they can claim input tax credits. A short call is usually enough to tell you which applies to you.
How often do I need to file?
Annually, quarterly or monthly, based on your revenue. CRA sets your filing period when you register. We confirm it and track your due dates.
I missed some HST returns. What now?
Do not wait. We prepare the missing returns from your records and file them. Late filing costs 1% of the amount owing plus 0.25% for each full month late (maximum 4%), and overdue amounts carry 7% interest a year, compounded daily (October to December 2026).
Do you file GST/HST for businesses in other provinces, and what rate applies?
Yes. GST/HST is a federal return filed with CRA, so your location is not an obstacle, and we also work in person across Windsor, Essex County and Southern Ontario. The rate depends on the province: 13% HST in Ontario, 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island, 14% in Nova Scotia, and 5% GST in Alberta, the Northwest Territories, Nunavut and Yukon. In British Columbia, Manitoba, Saskatchewan and Quebec you charge 5% GST plus a provincial tax that is filed with the province. See the rate table above, and ask us about your situation.
What interest does CRA charge on late HST?
The prescribed rate is 7% a year for October to December 2026, compounded daily, and CRA resets it every quarter. It applies from the day the amount was due.
Need HST filed or caught up?
Send a note about your business and filing period, and we'll let you know what's needed to get started.
Start the conversation