GST/HST Filing for
Surrey Small Businesses
GST registration, returns and catch-up of missed returns for Surrey sole proprietors and small businesses, prepared by Roxana Moghadam and filed with the CRA.
Roxana Moghadam is a Certified Professional Bookkeeper (not a CPA).
Book a Free ConsultationPart of our tax preparation services in Surrey. Self-employed? Your GST/HST return sits alongside your self-employed tax return.
Who Has to Register for GST
You are a small supplier, and registration is optional, until your taxable revenue is more than $30,000:
- In a single calendar quarter: you stop being a small supplier on the day of the sale that takes you over $30,000, and must be registered from that day.
- Over four consecutive calendar quarters (but not in one quarter): you stop being a small supplier at the end of the month after the quarter in which you went over.
Below the threshold you can still register voluntarily. Source: canada.ca: when to register for and start charging the GST/HST.
GST in BC: 5%, With PST Separate
BC does not take part in the HST. Registered businesses charge 5% GST, and BC's 7% provincial sales tax (PST) is a separate tax. HST applies in Ontario (13%), Nova Scotia (14%), and New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%). Source: canada.ca: GST/HST calculator and rates.
Your GST Number
Before you can open a GST/HST account you need a business number (BN), your identifier for all your dealings with the CRA. Your GST/HST account number is that 9-digit BN, then "RT" for the GST/HST program, then a 4-digit account number, for example 123456789 RT 0001. Source: canada.ca: General Information for GST/HST Registrants (RC4022).
Filing Periods and Due Dates
| Annual taxable sales | Assigned filing period | You can choose |
|---|---|---|
| $1,500,000 or less | Annual | Monthly or quarterly |
| More than $1,500,000 up to $6,000,000 | Quarterly | Monthly |
| More than $6,000,000 | Monthly | No other option |
- Monthly and quarterly filers: file and pay one month after the end of each reporting period.
- Annual filers: file and pay three months after your fiscal year-end.
- Self-employed annual filers with a December 31 year-end: pay by April 30, 2027 and file by June 15, 2027.
- Annual filers with net tax of $3,000 or more may have to pay quarterly instalments, due one month after the end of each fiscal quarter.
- Nothing to report? A return is still due for every reporting period, even with no net tax to remit.
Sources: canada.ca: RC4022 and canada.ca: 2027 tax deadlines. All the other 2027 dates are in our 2027 tax deadline guide.
What Roxana Does
- GST/HST registration and first remittance setup for new businesses
- GST/HST recorded in your books as you go, so each return is ready to file
- Monthly, quarterly or annual returns prepared and filed with the CRA
- Every eligible input tax credit claimed
- A review of the filing frequency that suits your cash flow
- Catch-up of missed returns if you are behind
- For corporations, GST/HST reconciled to the corporate books at year-end
The books behind each return come from bookkeeping services in Surrey. Incorporated? GST/HST filings are part of the corporate tax return package, which starts at $1,000 (see pricing). For sole proprietors, GST/HST work is quoted after your free consultation, before any work begins.
Input Tax Credits
Input tax credits are how you get back the GST/HST you pay on purchases and expenses for your business. Only registrants can claim them, and you need proper documents, such as invoices showing the supplier's GST/HST details, before you claim (canada.ca: input tax credits). Keeping those receipts organized every month is what makes the claim easy.
Behind on GST/HST Returns?
If returns have been missed, Roxana works through your records, prepares the outstanding periods and gets you current. Meetings are by appointment only at 15428 112th Ave, Surrey, BC V3R 6H1, or you can work with her remotely by email, phone and video call.
Frequently Asked Questions
When do I have to register for GST in BC?
Once your taxable revenue is more than $30,000 in a single calendar quarter or over four consecutive calendar quarters. Below that you are a small supplier and registration is optional.
What is the GST rate in BC?
BC does not take part in the HST. Registered businesses charge 5% GST, and BC has a separate 7% provincial sales tax (PST).
When is my GST/HST return due?
Monthly and quarterly filers file and pay one month after each reporting period. Annual filers file and pay three months after their fiscal year-end. Self-employed annual filers with a December 31 year-end pay by April 30 and file by June 15.
Can you file GST/HST returns I missed?
Yes. Roxana prepares the outstanding returns and brings your account current. A return is due for every reporting period, even one with no net tax to remit.
Who will prepare my GST/HST returns?
Roxana does, personally. Roxana Moghadam is a Certified Professional Bookkeeper (not a CPA). She is a CRA-authorized e-filer with over 30 years of experience.
Get Your GST/HST Under Control
Book a free consultation, or send a message. We reply within one business day. You will get a clear plan for registration, filing or catch-up, and a quote before any work begins.