Use the GST/HST working copy to organize the figures for the reporting period before filing your actual return. It is a worksheet, not the return to mail to CRA. The steps below describe the regular method; an elected Quick Method, a special rebate, or a required schedule can change the calculation. CRA: filing by mail and working copy
Gather and reconcile the period
Confirm the account number, period and due date. Gather sales and credit notes, invoices showing GST/HST charged or collectible, purchase receipts, eligible input tax credits (ITCs), adjustments, instalment payments and applicable rebate applications. Include tax required to be collected on both paid and unpaid invoices. Separate GST/HST from provincial sales tax and document the business-use portion of purchases. CRA: regular-method return instructions
Complete the main lines
| Working-copy line | Regular-method entry |
|---|---|
| 101 | Total sales and other revenue for the period, including zero-rated and exempt supplies; exclude GST/HST, provincial sales tax, and amounts already reported. Round to the nearest dollar. Online filing can use lines 90 and 91 to populate 101 and line 102 for associates’ taxable sales. |
| 103 | GST/HST collected or collectible, including tax required on unpaid invoices. |
| 104 | Adjustments that increase net tax, such as the GST/HST portion of a previously claimed bad debt later recovered. |
| 105 | Add 103 and 104. |
| 106 | Eligible ITCs for GST/HST paid or payable on business purchases, to the extent allowed and supported. |
| 107 | Eligible adjustments deducted from net tax, such as an applicable bad-debt adjustment. |
| 108 | Add 106 and 107. |
| 109 | Subtract 108 from 105. A negative result means ITCs and adjustments exceed tax and additions. |
| 110–112 | Enter qualifying annual-filer instalments or other permitted payments on 110, eligible rebates on 111 where the rebate form permits, and add them on 112. |
| 113 A–C | On paper, subtract 112 from 109 for 113 A. Add applicable self-assessed amounts, including lines 205 and 405, as directed to reach 113 C; the balance determines line 114 refund or 115 amount owing. |
Electronic NETFILE calculates some totals automatically; TELEFILE asks for selected combined lines instead of every working-copy line. Check CRA’s line instructions for the method used. In particular, ITCs are reported on line 106 for NETFILE or paper; TELEFILE uses the line 108 calculation. CRA: RC4022 regular-method instructions
Example: a regular-method period
An Ontario registrant reports $10,000 in taxable sales before HST and $1,300 HST collected or collectible. Eligible, documented ITCs total $400, with no adjustments, instalments, rebates, or self-assessed amounts. Line 101 is $10,000; lines 103 and 105 are $1,300; lines 106 and 108 are $400; line 109 is $900; and line 115 is $900 owing. This assumes all ITC conditions are met.
For a tax-inclusive Ontario price where only 13% HST applies to the entire base, a $113 total contains $13 HST: $113 × 13/113. Do not use that divisor where a separate provincial tax or another treatment applies.
File, pay, and retain records
File the actual return by the account’s due date and keep the confirmation with the working copy, invoices, receipts and calculation records. Filing and payment are separate steps. For periods beginning on or after January 1, 2024, most registrants must file electronically; charities and selected listed financial institutions are excepted, and CRA may grant an exemption case by case. CRA: electronic-filing change, CRA: reporting requirements