How to file HST in Ontario: a small business owner’s guide
When to register for HST in Ontario, how filing periods work, how to file through CRA My Business Account, and the input tax credits that lower what you owe.
If you run a small business in Ontario, HST is the tax you collect on most sales and remit to the CRA. Here’s how filing actually works, in plain terms.
When do you have to register?
You must register once your revenue passes $30,000 over four consecutive calendar quarters — the “small supplier” threshold. Cross it in a single quarter and you register from the day of that sale. Many owners register voluntarily earlier so they can claim input tax credits.
The Ontario rate
HST in Ontario is 13% — 5% federal plus an 8% provincial portion, charged as one combined tax.
How filing periods work
The CRA assigns a filing frequency — annual, quarterly or monthly — based on your revenue. Each period you report the HST you collected, subtract the HST you paid on business purchases (input tax credits), and remit the difference.
How to file
- Sign in to CRA My Business Account (or have your accountant file through their portal).
- Enter HST collected on sales for the period.
- Enter input tax credits — the HST you paid on eligible business expenses.
- Remit the difference, or receive a refund if your credits were higher.
Keep your receipts
Input tax credits need documentation. The CRA sets what a receipt must show by amount, and records must be kept for six years. See how to keep track of receipts for taxes.
Common mistakes
- Missing the deadline — interest and penalties add up fast.
- Claiming credits without a valid receipt.
- Leaving it all to year-end, so the numbers are a scramble.
This is general information, not tax advice. Rules and thresholds change and depend on your situation — your accountant makes the final call.
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