# HST Reporting > Monthly, quarterly and annual HST filing support for Hamilton businesses: 13% Ontario HST, reporting periods, input tax credits and NETFILE explained. Canonical: https://etax.canadianwebmaster.ca/services/hst-reporting Last updated: 2026-11-10 Accurate monthly, quarterly and annual HST filing support for businesses in Hamilton and the GTA, built around the reporting period the CRA has assigned you. ## At a glance - **Any reporting period**: Support for monthly, quarterly and annual filers, matched to the period on your GST/HST account. - **13% Ontario HST**: Returns that account for the harmonized rate charged on most taxable sales in Ontario. - **Input tax credits**: HST paid on business purchases set against the HST you collected, backed by the invoices. - **Tied to your books**: Figures drawn from the same records as your bookkeeping and checked against them. Most people searching for **HST filing in Hamilton** already know they owe a return. The harder part is lining up the period, the sales, the purchases and the deadline. Infoetax provides accurate monthly, quarterly and annual HST filing support for businesses across Hamilton and the GTA. This page explains, in general terms, how a GST/HST return works in Ontario. ## How HST works in Ontario Ontario uses the harmonized sales tax, which combines the federal GST and the provincial portion into one rate. The [CRA’s rate table](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html) lists Ontario at **13%**. A registered business charges that HST on most taxable sales, keeps track of what it collected, and reports it on a return for each reporting period. Some supplies are zero-rated or exempt, and whether a particular sale is taxable is worth checking before you set your prices. ## Who has to register Under the CRA’s [small supplier rule](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html), a business that stays at or under **$30,000** in taxable sales over four consecutive calendar quarters is generally a small supplier and doesn’t have to register. Once a business passes $30,000 in a single calendar quarter, it stops being a small supplier and must register. Charities and public service bodies have different thresholds. Any business making taxable supplies in Canada may also register voluntarily, which can make sense for some and not for others. If you are just starting out, our [business registration page](https://etax.canadianwebmaster.ca/services/business-registration-incorporation) covers the GST/HST account along with the other registrations. ## Monthly, quarterly or annual The CRA assigns a default reporting period based on annual taxable supplies: - **$1.5 million or less:** annual. - **More than $1.5 million up to $6 million:** quarterly. - **More than $6 million:** monthly. A business assigned an annual or quarterly period can elect to file more often using Form GST20. The CRA notes that a reporting period does not adjust on its own, so a business keeps its existing period until it files an election. ## When returns are due According to the CRA, monthly and quarterly returns are due one month after the end of the reporting period, so a quarter ending March 31 is due April 30. Most annual filers have three months after their fiscal year-end to file and pay. There is an exception for an individual with business income and a December 31 fiscal year-end: the return is due June 15, but any amount owing is due April 30. A due date that lands on a weekend or a public holiday the CRA recognizes moves to the next business day. Our guide to [HST filing deadlines in Ontario](https://etax.canadianwebmaster.ca/guides/hst-filing-deadlines-ontario) has worked examples. ## What goes into the return A GST/HST return comes down to two numbers. One is the HST you collected or charged during the period. The other is your **input tax credits (ITCs)**, which the CRA describes as the GST/HST paid or payable on purchases and expenses related to your commercial activities. The difference is your net tax, which is either remitted or, when credits are larger, claimed back. ITCs come with conditions. The CRA generally allows them only to the extent a purchase is used in commercial activities, and expects you to hold supporting documents before you claim. For most registrants, the CRA says ITCs must be claimed by the due date of the return for the last reporting period that ends within four years of when they could first have been claimed. That is one reason HST work leans so heavily on tidy records, and why it pairs naturally with [bookkeeping and accounting](https://etax.canadianwebmaster.ca/services/bookkeeping-accounting). ## How returns are filed The CRA says registrants with a reporting period beginning in 2024 or later must file electronically, apart from charities and selected listed financial institutions. The options it lists include: - **GST/HST NETFILE inside a CRA account**, through My Business Account or Represent a Client, with no access code needed. - **The GST/HST NETFILE form** online without signing in, using a GST/HST access code. - **Electronic Data Interchange (EDI)** through a participating financial institution. - **GST/HST TELEFILE** by phone, also with an access code. A paper return can bring a penalty for anyone required to file electronically. The CRA’s [how to file page](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/how-file.html) lists every method and who can use it. ## Working with us on HST When you bring us your HST, we start with the reporting period on your account and the records for that period: sales, purchase invoices, any credit notes and your previous return. From there we prepare the figures for the return and go over them with you. If you also run staff, the same records support [payroll](https://etax.canadianwebmaster.ca/services/payroll-services) and year-end work for a [corporate return](https://etax.canadianwebmaster.ca/services/corporate-tax-returns). Email ravi@infoetax.ca with your reporting period and the period you need filed, or call 905-393-7664 during office hours, Monday to Friday from 10:00 AM to 5:00 PM. ## Questions people ask ### How often do I have to file an HST return? It depends on the reporting period on your GST/HST account. The CRA assigns annual, quarterly or monthly periods based on annual taxable supplies, and a business can elect to file more often than its assigned period. ### When is HST due for a sole proprietor? For an individual with business income and a December 31 fiscal year-end who files annually, the CRA sets the filing deadline at June 15 and the payment deadline at April 30. Other annual filers generally have three months after the fiscal year-end. ### What is the small supplier threshold? For most businesses it is $30,000 in taxable sales. A business that stays at or under that amount over four consecutive calendar quarters is generally a small supplier, and one that passes it in a single quarter must register. ### Can I file my HST return online? Yes. The CRA offers GST/HST NETFILE inside My Business Account, a NETFILE form that uses an access code, filing through a financial institution, and TELEFILE by phone. Most registrants are now required to file electronically. ### What are input tax credits? They are the GST/HST a registrant paid on purchases and expenses used in its commercial activities, claimed on the return against the HST it collected. The CRA expects supporting documents and sets time limits for claiming them. ## Related - [HST Filing Deadlines in Ontario, and How to File Online](https://etax.canadianwebmaster.ca/guides/hst-filing-deadlines-ontario) - [Bookkeeping & Accounting](https://etax.canadianwebmaster.ca/services/bookkeeping-accounting) - [Business Registration & Incorporation](https://etax.canadianwebmaster.ca/services/business-registration-incorporation) - [Tax Preparation and Bookkeeping in Stoney Creek](https://etax.canadianwebmaster.ca/areas/stoney-creek)