HST registration, returns and rebates
GST/HST Return Filing in London, Ontario
A&P Accounting & Tax Experts registers London businesses for GST/HST, prepares and files their returns and cleans up periods that were missed or filed wrong. We file monthly, quarterly and annual returns for corporations, partnerships and sole proprietors across Middlesex, Elgin and Oxford counties.
Our HST clients include new registrants opening their first business account, small suppliers who just crossed the $30,000 threshold, Uber and Lyft drivers who had to register from their first fare, and contractors juggling holdbacks and supplier invoices. Many also hand us their bookkeeping, so the return ties back to reconciled numbers.
Input tax credits are where most HST mistakes happen. A claim without the right receipt is denied in a CRA review, while credits you never claim are simply money left behind.
- 5.0 stars on Google
- Downtown London office
- In person or fully online
- Open Saturdays
What we handle
Our GST/HST Filing Services for Ontario Businesses
HST in Ontario is 13%: the 5% federal GST plus an 8% provincial portion, collected on one return and administered by the CRA. From your first registration to a new home rebate, we cover each part of the CRA's GST/HST rules for businesses.
GST/HST Registration and Your Business Number
Registering adds an RT program account, such as 123456789 RT0001, to your nine-digit business number. We choose the right effective date, since you must charge HST from that date forward, and set up your invoices to show your registration number.
Monthly, Quarterly and Annual Returns
The CRA assigns a filing frequency based on your annual taxable sales: annual up to $1.5 million, quarterly above that and monthly above $6 million. Smaller businesses can elect to file more often, which can speed up refunds for exporters and businesses with heavy start-up costs.
Input Tax Credits (ITCs)
ITCs recover the HST you paid on business purchases. Purchases of $100 or more need a document showing the supplier's GST/HST registration number, and those of $500 or more also need your business name, payment terms and a description. Most businesses have four years to claim a missed credit.
Ontario New Housing HST Rebate
Buyers of newly built homes, common in growing subdivisions in Komoka, Lambeth and Byron, can recover part of the HST paid. The long-standing Ontario rebate is worth up to $24,000, and first-time buyers of new homes up to $1 million can now claim relief on both the federal and provincial portions. When the builder has not credited the rebate on closing, we file Form GST190 with the CRA directly.
Registration rules
Do You Need to Register for HST?
You must register once your worldwide taxable sales exceed $30,000 over any four consecutive calendar quarters, or in a single quarter. Below that, you are a small supplier and registration is optional.
The single-quarter rule catches people out: if one busy quarter pushes you past $30,000, you must start charging HST on the sale that crossed the line. Taxi drivers and rideshare drivers are an exception to the small supplier rule and must register before their first commercial trip, whatever their income.
Should you register voluntarily?
Voluntary registration lets you claim input tax credits on start-up costs like equipment, vehicles and renovations. It also makes sense when your customers are other HST registrants, because they claim back the 13% you charge.
If your customers are mainly consumers, though, adding 13% to your prices can cost you sales. We look at your customer mix and expected purchases before recommending either way.
Just crossed the $30,000 small supplier line?
Call our London office. We will register your HST account with the right effective date and show you what to charge from here.
Your options
Choosing a Filing Frequency and Method
Two decisions shape your HST workload: how often you file and how you calculate what you owe. The right combination depends on your sales, your expenses and whether you typically owe money or receive a refund.
| Option | How it works | Who it suits |
|---|---|---|
| Annual filing | One return a year; quarterly instalments if your net tax last year was $3,000 or more | Sole proprietors and small corporations with sales up to $1.5 million and steady cash flow |
| Quarterly filing | Four returns a year, each due one month after the quarter ends | Businesses with sales between $1.5 and $6 million, or smaller ones that prefer to settle HST as they go |
| Monthly filing | Twelve returns a year | Businesses over $6 million, exporters and anyone who regularly receives refunds |
| Regular method | HST collected minus actual ITCs on every eligible purchase | Businesses with significant HST-bearing expenses, inventory or equipment |
| Quick Method | Remit a fixed percentage of HST-included sales: 8.8% for Ontario service businesses or 4.4% for businesses that buy goods to resell, with a 1% credit on the first $30,000 | Low-expense service businesses with annual taxable sales of $400,000 or less; not available to accountants, lawyers and certain other professionals |
A web designer or consultant with few expenses often keeps hundreds of dollars a year under the Quick Method, while a contractor buying materials usually does better on the regular method. Electing the Quick Method uses Form GST74, and ITCs on capital purchases like vehicles and equipment can still be claimed separately.
Our process
How We Prepare and File Your HST Return
A return is only as good as the books behind it. Every HST return we file is tied to your general ledger before it goes to the CRA, so the numbers can be explained line by line if anyone asks.
Reconcile Sales and ITCs to Your Books
We match HST collected to recorded sales and HST paid to the purchase ledger, then confirm the HST payable account balance agrees with the return. Differences are found and explained before filing, not after.
Review for Common Errors
We separate exempt supplies like residential rent and most health services from zero-rated ones like basic groceries and exports. We also check out-of-province sales, which take the destination province's rate, and remove ITCs claimed on exempt costs like insurance and bank fees.
File Through GST/HST NETFILE and Arrange Payment
Nearly all registrants must now file electronically, and we file your GST/HST return through the CRA's online services. You receive the confirmation and a clear note of the amount and date to pay through online banking or My Business Account.
Clean-up and reviews
HST Problems We Help Fix
Most HST trouble starts small: one quarter missed during a busy season, a shoebox of receipts nobody scanned or a refund claim that drew the CRA's attention. Each of these can be resolved, and the sooner it is handled, the less interest builds.
Late or Unfiled HST Returns
Unfiled periods attract late-filing penalties of up to 4% of the balance owing plus daily compounding interest, and the CRA can issue its own estimated assessment. We rebuild the missing periods from bank records and file them in order. Where penalties are already assessed, our CRA audit support and penalty relief service can request relief.
Missing ITC Documentation
In a review, the CRA disallows any input tax credit you cannot support with a proper invoice, then reassesses with interest. We help you request duplicate invoices from suppliers, rebuild support from statements where the rules allow and set up receipt capture so it does not happen again.
CRA HST Reviews and Audits
Refund claims and large ITCs often trigger a pre-payment review asking for a sales journal, purchase invoices, bank statements and the general ledger. We assemble the package, answer the auditor's questions and keep the response within the CRA's deadline.
Fees
GST/HST Filing Fees
HST filing fees depend mostly on how often you file and the state of the records behind each return. An annual return for a sole proprietor whose books are already reconciled takes far less time than monthly returns built from raw bank statements.
Annual Returns
Often bundled with a self-employed T1 or a corporation's T2 so the HST figures and income figures come from the same review.
Quarterly and Monthly Returns
Priced per return, and lower per period when we already keep your books and the reconciliation is part of the monthly close.
Catch-Up and Rebates
Unfiled periods, Quick Method elections and new housing rebate applications are quoted as separate projects.
You get a fixed quote before we prepare anything. Our fees and pricing for London tax and accounting work explain how HST filing combines with bookkeeping and year-end returns.
Have HST periods that never got filed?
Call us to talk through how far behind you are. We will quote the catch-up and file the oldest periods first.
The A&P difference
Why Businesses Trust A&P With Their HST
HST looks simple until the CRA asks you to prove it. Business owners choose us because every return is reconciled to the books, explained in plain language and backed by a firm that stays involved when the CRA writes.
Returns Tied to Reconciled Books
We never file from bank deposits alone. Sales and ITCs come from a ledger that has been reconciled, so the return holds up in a review.
Ontario-Specific Knowledge
Point-of-sale rebates, new housing rebates and out-of-province place-of-supply rules are part of everyday work for us.
Year-Round CRA Support
If an HST review letter arrives, we read it with you and prepare the response, whether it is about a return we filed or one from before.
5.0 Stars From Real Clients
All 11 of our Google reviews are five stars, and clients highlight clear explanations and quick answers.
GST/HST FAQs
Rates, deadlines and vehicle claims account for most of the HST questions London business owners bring to us. Here are the answers in brief.
What is the HST rate in Ontario?
The HST rate in Ontario is 13%, made up of the 5% federal GST and an 8% provincial portion. It applies to most goods and services sold in the province.
Some items qualify for an Ontario point-of-sale rebate of the 8% provincial portion, including printed books, children's clothing and footwear, diapers and prepared food of $4 or less. Basic groceries and prescription drugs are zero-rated, so no HST is charged at all.
When is my HST return due?
Monthly and quarterly returns are due one month after the end of the reporting period. Annual returns are generally due three months after your fiscal year-end.
The exception is individuals with business income and a December 31 year-end, such as sole proprietors and rideshare drivers. Their annual return is due June 15, but any HST owing must be paid by April 30 to avoid interest.
Can I claim HST on a vehicle?
Often, yes, but passenger vehicles come with limits. For 2026 purchases, the capital cost ceiling for Class 10.1 passenger vehicles is $39,000 before tax, and the input tax credit is generally capped at the HST on that amount and adjusted for business use.
Sole proprietors claim in proportion to business use, while a corporation needs more than 50% business use to claim anything. Pickup trucks and vans used mainly to haul goods or equipment may fall outside the passenger vehicle rules entirely, which is worth checking before you buy.
What happens if I file my HST return late?
If you owe HST, the CRA charges a late-filing penalty of 1% of the balance owing plus 0.25% of the balance for each full month the return is late, up to 12 months. Interest also runs on the unpaid amount from the due date.
A late return showing a refund or nil balance does not trigger that penalty, but your refund is held until the return is filed. Ignoring a formal demand to file adds a separate $250 penalty.
Keep exploring
Related Services and Areas We Serve
HST filing works best alongside clean books and a well-prepared income tax return, and the services below fill those gaps. We also file HST returns for businesses and new homeowners in the communities ringing London.
Bookkeeping Services
Our bookkeeping services for London businesses track HST by tax code every month, so each return is a review rather than a rebuild.
Self-Employed Taxes
Sole proprietors pair the annual HST return with our self-employed tax returns and T2125 preparation.
CRA Audit Support
For HST reviews, reassessments and penalty relief, our CRA audit and review support takes over the correspondence.
HST Help in Komoka
New-build buyers and home businesses use our accounting services for Komoka and Middlesex Centre.
HST Help in Dorchester
Trades and contractors east of the city work with our accountants serving Dorchester and Thames Centre.
HST Help in Strathroy
Retailers and agricultural suppliers rely on our tax and HST help for Strathroy businesses.
Get Your HST Filed Right the First Time
Whether you need a first registration, this quarter's return or three years of catch-up, a quick call tells you what is involved and what it costs. We answer Monday to Friday from 9 a.m. to 6 p.m. and Saturdays from 10 a.m. to 3 p.m.