Trim Tax

GST/HST Returns Filed Correctly, On Time, Every Period

Registration, filing, input tax credit reviews, arrears catch-up and audit representation — everything your business needs to stay on the right side of Canada's sales tax rules.

Contractor receiving a sales receipt at a hardware store checkout next to a card payment terminal

HST mistakes are expensive. We prevent them.

GST/HST is where the CRA finds the most errors: unclaimed input tax credits, ITCs claimed without proper invoices, wrong place-of-supply rates on out-of-province sales, missed returns, and collected tax spent as cash flow.

The CRA treats collected GST/HST as trust money, which means directors can be personally liable when it is not remitted. Trim Tax manages the entire GST/HST cycle so every return is supported by reconciled books, every credit is documented and every remittance is planned.

We file for businesses in Ontario (13% HST), the Atlantic HST provinces, Alberta and other GST-only provinces (5%), and multi-province sellers dealing with a mix of HST, PST and QST. For online and marketplace sellers we determine place of supply and registration obligations province by province.

Accountant walking a contractor through a comparison on a laptop at an office table covered with reports

Registration, filing frequency and the Quick Method

Registration is mandatory once taxable worldwide revenue exceeds $30,000 in a single calendar quarter or over four consecutive quarters, but voluntary registration earlier can recover ITCs on startup costs. Filing frequency (monthly, quarterly or annual) depends on revenue and can be elected.

Service businesses under $400,000 in revenue may benefit from the Quick Method, which simplifies filing and often reduces net tax, while businesses with large purchases are usually better on the regular method. We run the comparison and make the elections for you.

shape
shape
  • GST/HST registration and choice of filing frequency
  • Regular return preparation and NETFILE filing (GST34 / GST62), including annual filers with quarterly instalments
  • Input tax credit review to maximise recoverable tax with compliant invoices and documentation
  • Quick Method and Simplified Method eligibility analysis and elections
  • Place-of-supply and rate determination for out-of-province, export and online sales
  • PST (BC, Saskatchewan, Manitoba) and QST registration and filing coordination
  • Catch-up filing of late and unfiled returns, including multi-year arrears
  • Remittance and instalment planning to avoid interest and demands
  • HST on real estate: new housing rebates, new residential rental property rebates, self-supply rules and commercial property
  • Non-resident and digital-economy GST/HST registration for foreign sellers into Canada
  • Rebate claims for public service bodies, charities and non-profits
  • HST audit, desk-review and ITC-verification representation under CRA authorization

Who we help

h1-feature-blur-shape
tt-receipt

Sole proprietors and corporations above the $30,000 small-supplier threshold

Book a consultation
h1-feature-blur-shape
tt-hardhat

Contractors, trades and construction companies with progress billings and holdbacks

Book a consultation
h1-feature-blur-shape
tt-restaurant

Restaurants, retailers and hospitality businesses

Book a consultation
h1-feature-blur-shape
tt-package

eCommerce, marketplace and digital service providers selling across provinces

Book a consultation
h1-feature-blur-shape
tt-house-key

Real estate builders, investors, renovators and property managers

Book a consultation
h1-feature-blur-shape
tt-laptop

Professionals, consultants and agencies with out-of-province clients

Book a consultation
h1-feature-blur-shape
tt-doc-search

Businesses that have received an HST audit letter or a demand to file

Book a consultation

Why choose Trim Tax for GST/HST

  • CPA review of every return, with ITCs tied to invoices before filing.
  • Books and HST handled together, so the return always reconciles to the ledger — the first thing an auditor checks.
  • Catch-up specialists: we have filed multi-year HST arrears for businesses that had never filed a return.
  • Real estate HST expertise, including rebates, self-supply and assignment sales, where mistakes run into tens of thousands of dollars.
  • Audit representation by the same team that prepared the returns.
  • Calendar reminders and remittance planning so no period is missed again.

Frequently asked questions

Once taxable worldwide revenue exceeds $30,000 in any single calendar quarter or over four consecutive quarters. Taxi and rideshare drivers must register from the first dollar. Registering voluntarily earlier lets you recover ITCs on expenses.
The CRA charges a penalty of 1% of the amount owing plus 0.25% per month for up to 12 months, plus daily compound interest. Repeated late filing leads to demands to file, arbitrary assessments and often an audit. We can request relief where circumstances justify it.
Only on purchases used in commercial (taxable) activities, supported by invoices that meet the CRA's documentary requirements, and generally within four years. Meals and entertainment are limited to 50%, and passenger vehicles have caps. We review ITCs before every filing.
Many service businesses with annual taxable revenue under $400,000 can. It simplifies filing and can reduce net tax, but it is not right for businesses with large ITCs. We run the comparison before recommending it.
The CRA typically requests sales records, purchase invoices supporting ITCs, bank statements and the general ledger for a defined period, then follows up on gaps. We prepare the package, respond on your behalf under authorization and attend meetings with the auditor.
We handle GST/HST across Canada and coordinate QST filings with Revenu Québec for clients with Quebec sales.

Behind on HST or just want it done right?

Book a free consultation with a Trim Tax HST specialist — call 647 243-5076 or email info@trimtax.ca.

Office: 400 Applewood Cres., Suite 100, Vaughan, ON L4K 0C3
Hours: Monday to Friday, 9:00 am to 6:00 pm ET

    Fields marked * are required.

    Get plain-language tax updates from our CPAs.

      No spam. Unsubscribe anytime.

      shape
      shape

      © 2026 Trim Tax. All rights reserved.

      Trim Tax is an independent accounting firm and is not affiliated with the Canada Revenue Agency or any government agency. Information on this website is general in nature and does not constitute professional advice. Outcomes depend on individual circumstances.