GST/HST FAQ  |  GST/HST Tips  

TBJ can assist you with all aspects of GST/HST, from registering to filing your returns. For your information, we have complied a list of commonly asked questions with the appropriate links to the CRA website. If you have a specific GST/HST questions, please contact us


Who has to register?
You have to register for GST/HST if your total taxable revenues exceed $30,000 ($50,000 for public service bodies) in a single calendar quarter or in four consecutive calendar quarters. Exception: Taxi and limousine operators and non-resident performers selling admissions to seminars and other events have to register for GST/HST, even if their revenues do not exceed $30,000.

How do I register?
You can register in person at any Canada Revenue Agency (CRA) office, by phone, mail, or online. For complete information on GST/HST registration and a link to online registration, go to the CRA website at:

Can I file my GST/HST return online?
You can file online using CRA's Netfile if you have a nil return or if you have a refund coming. To Net-file, go to: Most financial institutions now offer online filing and payment of GST/HST returns. Contact your financial institution for details. You can also file by telephone using the number on the back of your return.

How do I calculate my return?
There are step-by-step instructions on the CRA website that explain how to complete your return. They can be found at:

What is the Quick Method of Accounting for GST/HST?
The quick method is a simplified accounting option to help small businesses calculate their net tax for GST/HST purposes. CRA has a booklet available to help you determine if you are eligible to use the Quick Method. The booklet can be found at:


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Last Update January 2017

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