Instructions for completing a GST/HST Return

We offer a printer-friendly working copy to assist you in calculating your net tax and completing your GST/HST return.


Enter your personal business information

Which GST/HST return and method are you using?
If Then
You are completing a GST/HST return electronically. Your personal business information is pre-populated.
You are completing a personalized GST/HST return (GST34-2). Your personal business information is pre-printed.
You are completing a non-personalized GST/HST return (GST62).

You need to complete your personal business information. You will need to provide the following:

  • business number
  • company name
  • reporting period
  • due date for which you are filing the GST/HST return

If you are registered for GST/HST purposes, you can view your reporting period and due dates of expected returns at My Business Account or Represent a Client.

Builders of new or substantially-renovated housing

Certain builders must file their GST/HST returns using GST/HST NETFILE only. Other builders may have to file their GST/HST returns using another electronic method. To find out if you must file electronically and which method you must use, see GST/HST Info Sheet GI-099, Builders and Electronic Filing Requirements.

If you must use GST/HST NETFILE only, follow the instructions in GST/HST Info Sheet GI-118, Builders and GST/HST NETFILE, to complete your return instead of the instructions on this web page.

Note 

Filing a paper GST/HST return when required to file electronically, or using the incorrect electronic filing method, may result in processing delays, net tax assessments, penalty and interest charges, and the retention of other refunds or rebates that you may be expecting from us.

Enter your total sales and other revenues (line 101)

You are liable for the GST/HST you charge on property or services on the day you receive payment or the day the payment is due, whichever is earlier. We usually consider a payment to be due on the date you issue an invoice or the date specified in an agreement, whichever comes first. For more information, see Calculate the net tax to complete a GST/HST return.

 

Which GST/HST return and method are you using?
If Then

You are completing a paper GST/HST return using the regular method.

Line 101: Enter the total amount of revenue from supplies of property and services, including zero-rated and exempt supplies, and other revenue for the reporting period. Do not include the following:

  • provincial sales tax
  • GST
  • HST
  • any amounts you reported on a previous return

Round off the amount to the nearest dollar. Enter "0" if you have no revenue to report.

You are completing a GST/HST return (whether electronically or by using a paper return) using the quick method of accounting or the special quick method of accounting for public service bodies.

Line 101: Enter the total amount of revenue from taxable supplies of property and services including the GST/HST.

If you are using the quick method, do not include the following:

  • supplies on which the customer does not have to pay the tax (such as zero-rated supplies, supplies made outside Canada or certain supplies to Indians or provincial or territorial governments that are relieved of paying the GST/HST)
  • sales of real property
  • sales of capital assets
  • sales of eligible capital property (before January 1, 2017)
  • supplies you made as an agent or auctioneer for which you must account for the tax paid
  • supplies of property or services you made to an employee or shareholder for which you must account for tax on the value of the supplies and that is to be included in the individual’s income as a taxable benefit for income tax purposes
  • supplies of property (other than capital property) or services for which you had to self‑assess tax because you appropriated property or services for the personal benefit of yourself, a shareholder, a beneficiary, a partner, a member of your organization, or related persons
  • supplies of property or services for which you had to self‑assess tax because you received a reimbursement under a warranty for property or services you acquired, and you were entitled to claim an input tax credit (ITC) or rebate
  • provincial sales tax, if you had to charge the GST

If you are a public service body that is using the special quick method, do not include the following:

  • sales of real property
  • zero-rated supplies
  • supplies made outside Canada
  • supplies of financial services
  • supplies for which the recipient is not required to pay tax, such as certain supplies to Indians and supplies to provincial governments (unless the province has agreed to pay the GST/HST)
  • supplies of property (other than capital property) or services for which you had to self-assess tax because you appropriated property or services for the benefit of a shareholder, a beneficiary, a partner, or a member of your organization
  • supplies of property or services for which you had to self-assess tax because you received a reimbursement under a warranty for property or services you acquired, and you were entitled to claim an input tax credit or rebate
  • supplies of personal property – that is, property other than real property – for which you had to self-assess tax because you are a creditor who seized or repossessed the property and you kept the property to use in your business
  • supplies of property or services you made to an employee or shareholder on which you have to account for tax on the value of the supplies and that is to be included in the individual's income as a taxable benefit
  • supplies you made on another person's behalf while acting as an agent or an auctioneer acting as an agent on which you have to account for the tax
  • supplies of property or services for which you have to self-assess tax because you received a rebate of an amount, part of which was the GST/HST, from a GST/HST registrant on your acquisition of property or a service, and you were also entitled to claim an ITC or a rebate for the tax you paid on that acquisition
  • supplies of personal property for which you have to self-assess tax because you acquired or imported the property to use primarily (more than 50%) in your commercial activities, and you began to use it primarily for other purposes

Enter "0" if you have no revenue to report.

You are completing a GST/HST return electronically using the regular method.

You will be asked if you want to report one or more of the following types of sales on your return:

  • exempt supplies
  • zero-rated exports
  • goodwill
  • financial services
  • sales of capital real property
  • supplies made outside of Canada
  • taxable sales of your associates (including zero-rated supplies) made in Canada

Reporting these sales will help us to properly calculate your reporting period threshold amount. 

If you choose to do so, you will be asked to complete lines 90, 91, and 102.

If you choose not to do so, follow the line 101 instructions for completing a paper GST/HST return using the regular method.

You are completing a GST/HST return electronically and selected that you want to complete lines 90, 91, and 102.

Line 90: Enter the total of your taxable sales including zero-rated supplies (other than zero‑rated exports) made in Canada for this reporting period. Enter "0" if you have no revenue to report.

Line 91: Enter the total of your exempt supplies, zero-rated exports, and other sales and revenue for this reporting period. Other sales and revenue include goodwill, financial services, sales of capital real property, and supplies made outside of Canada. Enter "0" if you have no revenue to report.

Line 101: This line is populated based on what is entered on lines 90 and 91.

Line 102: Enter your associates’ total of all taxable sales and other revenues including zero-rated supplies (other than zero‑rated exports) made in Canada for this reporting period. Enter "0" if you have no revenue to report.

Line 135 – Total GST/HST new housing rebates (amounts to be included on line 108) 

If you are a builder that paid or credited amounts of GST/HST new housing rebates to purchasers in the reporting period, enter the amounts paid or credited on line 135 of your electronic return. Also include this amount in the total you enter on line 108.

Note 

If you are filing your return using GST/HST NETFILE, the amount on line 135 may already be included in line 108. See GST/HST Info Sheet GI-118, Builders and GST/HST NETFILE, for information.

You also have to send us the purchasers’ new housing rebate applications. You may do so electronically or you may submit paper copies of the rebate applications to the CRA. In any case, send the purchasers’ rebate applications no later than the day you file your return.

If you send the purchasers’ new housing rebate applications electronically, do not submit paper copies of the rebate applications.

Line 136 – Deduction for pension rebate amount (information to be included on line 108) 

Line 136 is to be completed by participating employers who file electronically, and have made an election to share a pension rebate amount with a pension entity. The net tax deduction that the employer may make as a result of the election should be included on line 108 and line 136.

Note that line 136 is an information line and amounts entered on this line are not automatically included on line 108. Therefore, the participating employer should ensure that the same amount is included on line 108.

Note 

A pension entity that is entitled to a pension entity rebate can make the election to share a rebate by using Form RC4607, GST/HST Pension Entity Rebate Application and Election. The pension entity would report on line 111 any rebate amount that it does not share with the employer.

Line 103 – GST/HST collected or collectible

Which GST/HST return and method are you using?
If Then

You are completing a GST/HST return electronically.

Line 103: This line does not appear on an electronic return.

You are completing a paper GST/HST return using the regular method.

Line 103: Enter all GST/HST you were required to collect as well as all amounts of GST/HST collected on your supplies of property and services. Include the GST/HST you collected or were required to collect on any sale of real property (including the GST/HST on a self-supply of housing) and other capital property on both paid and unpaid invoices.

Do not include the tax on a taxable sale of real property if you are not required to collect the tax payable (unless you collected it by mistake).

If you provide the Ontario First Nations point-of-sale relief, the amount of HST collected or collectible on the supply must be included at the full 13% rate.

If you provide a point-of-sale rebate on qualifying items, report one of the following amounts:

  • total HST collected or collectible
  • only the federal part of the HST collected or collectible
You are completing a paper GST/HST return using the quick method of accounting or the special quick method of accounting for public service bodies.

Line 103:

  • Step 1: Multiply the total you entered on line 101 by the remittance rate that applies for that reporting period.
  • Step 2: Calculate the GST/HST you had to charge on taxable supplies that are not eligible.
  • Step 3: Add the amounts from Step 1 and Step 2 and enter the result on line 103.

Line 104 – Adjustment to be added to the net tax

Which GST/HST return and method are you using?
If Then

You are completing a GST/HST return electronically.

Line 104: This line does not appear on an electronic return.

You are completing a paper GST/HST return.

Line 104: Complete this line only if you have to make adjustments to increase the amount of your net tax for the reporting period. Enter the total of all adjustments. For example:

  • If you wrote off the GST/HST amount of any bad debts on a previous return, and then recovered some or all of those debts, add the amount of the GST/HST you have recovered.
  • If you have claimed 100% ITCs for lease payments for a passenger vehicle during the year, and these lease payments are more than the maximum lease costs that are deductible under the Income Tax Act, once a year you have to add the amount of the ITCs over-claimed on line 104. The maximum lease cost is $800 per month (this amount does not include federal or provincial taxes). Although you are allowed to claim 100% ITCs for lease payments greater than $800 during the year, you have to pay back the ITCs claimed for the portion of lease payments that are greater than $800 per month.
  • If you have claimed 100% ITCs for meal and entertainment expenses during the year, once a year you have to add 50% (or 20% for long-haul truck drivers) of those credits to your net tax. For more information, see Meal and entertainment expenses.

Bad debt recovery

If you claimed a bad debt adjustment on line 107 and you later receive a payment towards that debt, you have to make an adjustment in your line 105 calculation if you are filing electronically (or line 104 if you are filing a paper GST/HST return) for the reporting period in which the amount is recovered. Do not adjust the return in which you originally claimed the bad debt adjustment.

Use the following formula to calculate this tax adjustment:

A × B ÷ C

where:

A is the amount of the bad debt you recovered

B is the GST/HST payable for the supply to which the bad debt relates

C is the total amount of the sale, including GST/HST and applicable PST

Example

You made a credit sale of $2,260, including $100 GST and $160 PST. The amount later proved to be uncollectible and you wrote it off as a bad debt. You recovered $100 GST as a tax adjustment on line 107 of your paper GST/HST return (or line 108 of your electronically-filed return). Later that year, you receive a payment of $400 towards the debt. You now have to include GST of $17.70 as a tax adjustment on line 104 (or line 105 of your electronically filed return).

Tax adjustment
= $400 × $100 ÷ $2,260
= $17.70

Line 105 – Total GST/HST and adjustments for the period

If you file a paper return, add line 103 and line 104, and enter the result on line 105. Also, enter this amount on the return portion (Part 2) that you will send to us.

If you provide the Ontario First Nations point-of-sale relief, the amount of HST collected or collectible on the supply must be included in the line 105 calculation at the full 13% rate.

If you provide a point-of-sale rebate on qualifying items, report one of the following amounts:

  • total HST collected or collectible
  • only the federal part of the HST collected or collectible

Line 103 and line 104 do not appear on certain electronic GST/HST returns , such as the GST/HST NETFILE return. In this case, although you will not complete line 103 and line 104, use the instructions for those lines to calculate the total you will enter on line 105 of the electronic return.

Line 106 – GST/HST paid or payable (ITCs)

Which GST/HST return and method are you using?
If Then

You are completing a GST/HST return electronically.

Line 106: This line does not appear on an electronic return.

You are completing a paper GST/HST return using the regular method.

Line 106: Enter eligible ITCs for the GST/HST paid or payable on the value of property and services you acquired, imported, or brought into a participating province to the extent they are for consumption, use, or supply in the course of your commercial activities. Enter the total of all ITCs for the reporting period. Include any ITCs you did not claim in an earlier reporting period, provided the time limit for claiming the ITCs has not expired. For more information, see Input tax credits.

You are completing a paper GST/HST return using the quick method of accounting or the special quick method of accounting for public service bodies.

Line 106: You cannot claim ITCs for your operating expenses.

You may be eligible to claim ITCs for certain purchases, such as the following:

  • purchases of land
  • purchases for which you can claim a capital cost allowance for income tax purposes (for example, computers, vehicles, and other large equipment and machinery)

For more information, see Calculating your net tax using the quick method or How do you use the special quick method to calculate your net tax (2. Determine if you can claim ITCs).

Line 107 – Adjustments to be deducted when determining the net tax

Which GST/HST return and method are you using?
If Then

You are completing a GST/HST return electronically.

Line 107: This line does not appear on an electronic return.

You are completing a paper GST/HST return using the regular method.

Line 107: Complete this line if you have adjustments that decrease the amount of your net tax for the reporting period. Enter the total of all adjustments. For example, you can claim the amount of any GST/HST on bad debts you write off if you have previously accounted for the full amount of the GST/HST on the supplies that resulted in those debts, and if you have remitted any net tax owing. You can also make an adjustment if you are a participating employer of a pension plan that made an election with a pension entity to share a pension rebate amount.

You can make an adjustment on line 107 for the following amounts you paid or credited a purchaser:

Bad debt

Occasionally, you may make a credit sale that becomes uncollectible and you write off the uncollectible amount in your records as a bad debt.

If the bad debt is part of an amount that you have already included on your GST/HST return and you remitted that amount, you can recover the GST/HST as a tax adjustment on line 108 of your electronic return (or line 107 if you are filing a paper return). You have to make the tax adjustment in a reporting period that is within 4 years of the reporting period in which you wrote off the bad debt in your records. Do not adjust the return in which you originally reported the GST/HST on the sale.

The debt has to be written off as a bad debt in your records, and you have to deal with the person at arm's length.

Use the following formula to calculate the tax adjustment:

A × (B ÷ C)

A is the GST/HST payable on the sale.

B is the total unpaid amount that was written off as a bad debt, including GST/HST and applicable provincial sales taxes (PST).

C is the total amount of the sale, including GST/HST and applicable PST.

Example

You receive a partial payment of $800 towards a credit sale of $1,130, including $50 GST and $80 PST. The remaining unpaid balance of $330 later proves to be uncollectible and you write it off as a bad debt. You can recover GST of $14.60 as a tax adjustment on line 108 of your GST/HST return if you file electronically (or line 107 if you are filing a paper return).

Tax adjustment
= $50 × ($330 ÷ $1,130)
= $14.60

You are completing a paper GST/HST return using the quick method of accounting.

Line 107: If you are entitled to the 1% credit on the first $30,000 of your eligible supplies, enter the amount of the credit on line 107. Also enter the total of any adjustments to be deducted when determining the net tax for the reporting period (for example, the GST/HST included in a bad debt from supplies that are not eligible for the quick method calculation).

For more information, see Calculating your net tax using the quick method.

Line 108 – Total ITCs and adjustments

If you file a paper return, add line 106 and line 107, and enter the result on line 108. Also, enter this amount on the return portion (Part 2) that you will send to us.

Line 106 and line 107 do not appear on certain electronic GST/HST returns, such as the GST/HST NETFILE return. In this case, although you will not complete line 106 and line 107, use the instructions for those lines to calculate the total you will enter on line 108 of the electronic return.

Note 

If you had to enter an amount on line 135 or line 136 , you also have to include that amount in the total you enter on line 108. These amounts are not automatically included in line 108, unless you are a builder that had to complete Schedule B of the GST/HST NETFILE return. In this case, see GST/HST Info Sheet GI-118, Builders and GST/HST NETFILE, for more information on completing line 108.

If you provide a point-of-sale rebate on qualifying items, report the amount you paid or credited if you included the total HST collected or collectible (for example, 13% in Ontario) on line 103.

Line 109 – Net tax

If you file a paper return, subtract line 108 from line 105 and enter the amount on line 109. This is your net tax. Also, enter this amount on the return portion (Part 2) that you will send to us.

If the amount entered is negative (total ITCs and adjustments are more than the total GST/HST and adjustments), put a minus sign (–) in the box to the left of the amount.

If you are completing a GST/HST return electronically, line 109 will be automatically calculated based on the information you provided to complete the other lines.

If you file your return late and line 109 shows an amount owing, we will charge you a penalty and interest on the amount, minus any instalments you have already paid.

Line 110 – Instalment and other annual filer payments

Enter the total amount of the quarterly instalments you paid in the year. If you file a paper return, enter this amount on the return portion (Part 2) that you will send to us. For more information, see Pay the GST/HST by instalments.

If you are an individual with business income for income tax purposes and have a December 31 fiscal year-end, your return due date is June 15. However, your net tax remittance is due April 30. If you remitted your net tax and you are now filing your GST/HST return, add the amount of your remittance to the instalments you made, if any, and enter the total on line 110.

Do not use this line to report the ITCs or refunds you expect to receive.

Line 111 – Rebates

Enter the total amount of the rebate(s) you are claiming. If you file a paper return, enter this amount on the return portion (Part 2) that you will send to us.

Amounts you do not include on line 111

Amounts you do not include on line 111:

Examples of rebate amounts that can be included on line 111 (or on line 1300 and 1301 if you are required to complete Schedule A) 

Some rebates can reduce or offset your amount owing. These rebate forms contain a question asking you if you want to claim the rebate amount on line 111 of your GST/HST return. If you want to offset the amount owing by the amount of a rebate that you are entitled to claim, tick yes on the rebate form and include it with your paper return when you send it to us.

If you are filing an electronic return, most applicable rebate forms have to be mailed separately on or before the due date of your GST/HST return. However, the following rebate applications can be filed electronically with your return, using GST/HST NETFILE, or the "File a return" service, at My Business Account or through Represent a Client:

If you are a builder who is required to complete Schedule A, line 111 will automatically be calculated based on the information that you entered on Schedule A.

If you provide the Ontario First Nations point-of-sale relief, include the amount credited at the point of sale on line 111. You can complete and file this rebate application electronically. If you file a paper return, complete and send Form GST189, General Application for Rebate of GST/HST (application for reason code 23) with your return. On Form GST189, indicate in Section II of Part C the reporting period in which the amounts credited at the point of sale have been offset on line 111. The amount of HST collected or collectible on the supply must be included on line 105 at the full 13% rate.

Line 112 – Total other credits

Which GST/HST return and method are you using?
If Then

You are completing a GST/HST return electronically.

Line 112: This line does not appear on an electronic return.

You are completing a paper GST/HST return.

Line 112: Add line 110 and line 111, and enter the result on line 112.

Line 113 A – Balance

Which GST/HST return and method are you using?
If Then

You are completing a GST/HST return electronically.

Line 113 A: This line does not appear on an electronic return.

You are completing a paper GST/HST return.

Line 113 A: Subtract line 112 from line 109, and enter the result on line 113 A. If the result is negative, put a minus sign (–) in the box to the left of the amount.

Line 205 – GST/HST due on the purchase of real property or purchases of emission allowances

Complete this line if all of the following conditions apply:

  • you are a registrant
  • you purchased taxable real property or taxable supplies of emission allowances that are made in Canada
  • you are required to pay the tax directly to us
  • the use or supply of the real property or emission allowances in the course of your commercial activities will be more than 50%

Enter the amount of the GST/HST due on the purchase of real property or emission allowances on this line. If you file a paper return, enter this amount on the return portion (Part 2) that you will send to us.

Line 405 – Other GST/HST to be self-assessed

Complete this line if any of the following situations apply:

  • You are a registrant and have to self-assess the provincial part of the HST on property or services brought into a participating province.
  • You are a registrant who imports a taxable supply for consumption, use, or supply less than 90% in your commercial activities and you have to self-assess. the GST/HST. Enter on line 405 the total amount of the GST/HST due on imported property or services.
  • You are an international organization and internal use of a support resource or intangible resource occurs in Canada for a supply of a service or intangible personal property that was made outside Canada, but that is not exclusively (90% or more) for consumption, use, or supply in commercial activities, and you have to self-assess the GST/HST on the deemed supply.
  • You are a financial institution and a qualifying taxpayer and have to self-assess the GST/HST using the special rules for financial institutions.

If you file a paper return, enter this amount on the return portion (Part 2) that you will send to us.

Line 113 B – Total other debits

Which GST/HST return and method are you using?
If Then

You are completing a GST/HST return electronically.

Line 113 B: This line does not appear on an electronic return.

You are completing a paper GST/HST return.

Line 113 B: Add line 205 and line 405, and enter the result on line 113 B.

Enter the amount of your refund or your amount due (lines 113 C, 114, and 115)

Line 113 C – Balance

Which GST/HST return and method are you using?
If Then

You are completing a GST/HST return electronically.

Line 113 C: This line does not appear on an electronic return.

You are completing a paper GST/HST return.

Line 113 C: Add line 113 A and line 113 B, and enter the result on line 113 C. If the result is negative, put a minus sign (–) in the box to the left of the amount.

Line 114 – Refund claimed

If the amount on line 113 C is negative, enter this amount on line 114 to claim your refund. If you file a paper return, enter this amount on the return portion (Part 2) that you will send to us.

If you are filing a return using GST/HST NETFILE or TELEFILE, line 114 will be calculated automatically based on the information you have already provided.

After we process your return and apply any interest and/or penalty charges, if an amount of $2 or less is owed to you, the amount will not be refunded. However, we will apply it to any existing liability you may have.

Line 115 – Amount owing

If the amount on line 113 C is positive, enter this amount on line 115.

You can pay electronically using your financial institution’s online or telephone banking services. You do not need a remittance voucher to pay online. You can also pay electronically using the CRA’s My Payment option. For more information, go to My Payment.

Another online option is to authorize the CRA to withdraw a pre-determined payment from your bank account to pay tax on a specific date or dates. You can set up an agreement at My Business Account.

If you file a paper return and choose not to pay electronically, enter the amount from line 115 on the return portion (Part 2) that you will send to us. Use Form RC158, GST/HST NETFILE/TELEFILE Remittance Voucher, to make your payment and enclose a cheque for the amount owing with your return and voucher.

Complete Schedule A, Builders – transitional information

If you are a builder that must complete Schedule A, you have to file your GST/HST return using GST/HST NETFILE.

To find out if you must complete Schedule A, and therefore must file your GST/HST return using GST/HST NETFILE, see GST/HST Info Sheet GI-118, Builders and GST/HST NETFILE.

To find out if you have to file your GST/HST return electronically using a method other than GST/HST NETFILE, see GST/HST Info Sheet GI-099, Builders and Electronic Filing Requirements.

Line 705 – BC transition tax

Enter the 2% British Columbia transition tax payable by the purchaser of new housing, or the builder of new or substantially-renovated housing. Do not report GST or HST amounts in this field.

For more information, see Guide RC4052, GST/HST Information for the Home Construction Industry.

Line 1100 – Total sales

For reporting periods ending after March 22, 2016, enter on line 1100 the total amount of the sale prices for all of the grandparented housing that you sold in any of the four provinces (Ontario, Nova Scotia, British Colombia, or Prince Edward Island) during this reporting period that had a total sales price of $450,000 or more (including any amount for any other taxable supply made to the person of an interest in the grandparented housing). Do not include the GST or HST (for example, in the case where the province has increased the provincial portion of its HST, the HST collectible at the old rate) that you are required to collect on these grandparented sales.

For reporting periods ending before March 23, 2016, enter on line 1100 the total amount of the sale prices for all of the grandparented housing that you sold in any of the 4 provinces (Ontario, Nova Scotia, British Colombia, or Prince Edward Island) during this reporting period where the purchaser was not entitled to claim a GST/HST new housing rebate or a GST/HST new residential rental property rebate. Do not include the GST or HST (for example, in the case where the province has increased the provincial portion of its HST, any HST collectible at the old rate) that you are required to collect on these grandparented sales.

For more information, see Who remits the tax for a taxable sale of real property – Vendor or purchaser?. Enter the amount on the line that corresponds to the province where the housing is located.

Line 1101 Number of housing units

Enter on line 1101 the total number of units that relate to the sales entered on line 1100.

Line 1102 Total original purchases

If you are the first reseller (that is, the first purchaser of grandparented housing from the original builder), enter on line 1102 the total amount of all sales of housing where you had to charge the HST on the sale of the housing that you originally purchased on a grandparented basis and for which the HST became payable during this reporting period, whether or not you were required to collect the tax payable on the sales. See Who remits the tax for a taxable sale of real property – Vendor or purchaser?. Enter the amount on the line that corresponds to the province where the housing is located.

Line 1103 Number of housing units

Enter on line 1103 the total number of units that relate to the sales entered on line 1102.

Line 1200 Gross GST/HST (before transitional tax adjustment)

Enter on line 1200 all of the GST/HST you had to charge during the reporting period for property and services you provided, including the GST/HST you had to charge on any taxable sales of real property. Do not include the amount of any transitional tax adjustments that you are considered to have collected on certain sales of housing. These amounts must be reported on line 1201.

Include in your calculations for line 1200 all amounts that are included in the calculations for line 103 and line 104.

Line 1201 Transitional tax adjustment

Enter on line 1201 the total amount of all transitional tax adjustments that you are considered to have collected during the reporting period. Enter the amount on the line that corresponds to the province where the housing is located.

Line 105 Total GST/HST and adjustments for period

Line 105 will be calculated automatically based on the information you provided for line 1200 and line 1201 when you click "Calculate" at the bottom of Schedule A. This is your total GST/HST and adjustments for the reporting period.

Line 1300 Provincial transitional new housing rebates assigned to you by purchasers

Enter on line 1300 the total of all provincial transitional new housing rebates that were assigned to you by purchasers. Do not include on this line any provincial transitional rebates that you are entitled to claim as the builder of new housing. For more information on provincial transitional rebates, see GST/HST Info Sheet GI-096, Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia or GST/HST Info Sheet GI-151, Harmonized Sales Tax: Provincial Transitional New Housing Rebate for Housing in Prince Edward Island.

Line 1301 Other rebates

Enter on line 1301 the total of all provincial transitional rebates that you are entitled to claim as the builder of new housing, such as a condominium unit or condominium complex. Also include in your calculations all rebate amounts that are included in the calculations for line 111, such as any GST/HST new residential rental property rebates that you are entitled to claim.

Do not include any amounts for the GST/HST new housing rebates that you paid or credited to your purchasers. See the information for line 135 and line 108 of the GST/HST NETFILE return, as discussed earlier.

Send all transitional rebate applications (including those with amounts that are included in your GST/HST NETFILE return) to the following address:

Prince Edward Island Tax Centre
275 Pope Road
Summerside PE  C1N 6A2

Line 111 Total rebates

Line 111 will be calculated automatically based on the information you provided for line 1300 and line 1301 when you click "Calculate" at the bottom of Schedule A. This is the total amount of the rebates that you are using to reduce or offset your amount owing for the reporting period.

Complete Schedule B, Calculation of recaptured input tax credits (RITCs)

Complete Schedule B electronically if you are required to recapture ITCs for the provincial part of the HST on specified property or services. For more information on RITCs, see Recapture of ITCs.

Line 1400 – Gross ITCs and adjustments (before recapture)

Enter on line 1400 your gross ITCs and adjustments. This is the total of all your eligible ITCs and adjustments for the reporting period before accounting for the RITCs.

Line 1401 – Gross RITCs

Enter on line 1401 the total of your gross recaptured ITCs next to the applicable recapture rate for each province with a recapture requirement. The recapture rate that applies to a recaptured ITC in respect of a specified property or service is the rate that applied at the time the tax first became payable, or was paid without having become payable, in respect of that property or service.

In Ontario, for tax that became payable or was paid without having become payable:

  • before July 1, 2015, the recapture rate is 100%
  • on or after July 1, 2015 and before July 1, 2016, the recapture rate is 75%
  • on or after July 1, 2016 and before July 1, 2017, the recapture rate is 50%
  • on or after July 1, 2017 and before July 1, 2018, the recapture rate is 25%
  • on or after July 1, 2018, the recapture rate is 0%

In Prince Edward Island, for tax that became payable or was paid without having become payable:

  • before April 1, 2018, the recapture rate is 100%
  • on or after April 1, 2018 and before April 1, 2019, the recapture rate is 25%

Line 1402 – Net RITCs

Line 1401 will automatically be multiplied by the applicable recapture rate and the result will be entered on line 1402.

Line 1403 – RITC adjustment in respect of a qualifying motor vehicle

Enter on line 1403 the deduction allowed in respect of the sale, or removal from Ontario or Prince Edward Island, of a qualifying motor vehicle for which a recaptured ITC has been previously reported.

For information on how to calculate the deduction, see GST/HST Technical Information Bulletin B-104, Harmonized Sales Tax – Temporary Recapture of Input Tax Credits in Ontario and British Columbia, under the heading "Deduction from net tax – for qualifying motor vehicles sold or removed from the province."

Line 108 – Total ITCs and adjustments

Line 108 will be calculated automatically based on the information you provided for lines 1400, 1401, and 1403 when you click "Calculate" at the bottom of Schedule B. This is the amount of your allowable ITCs to be reported on your GST/HST return.

Complete Schedule C, Reconciliation of RITCs

Complete Schedule C electronically if you are required to recapture ITCs for the provincial part of the HST on specified property and services, and you elected to use the estimation and reconciliation method to report them.

This schedule must be completed within 3 months of your fiscal year end. For more information, see Recapture of ITCs.

Line 105Total GST/HST and adjustments for period (before RITC reconciliation)

Line 105 before RITC reconciliation is calculated automatically based on the information you provided on Schedule A, if applicable.

If Schedule A does not apply, enter the total amount of GST/HST you were required to charge during this reporting period and any adjustments (for example, bad debts that you recovered) that increase your net tax for the reporting period.

Only include amounts for the current reporting period. Do not include amounts for the fiscal year being reconciled.

Line 108 – Total ITCs and adjustments (before RITC reconciliation)

Line 108 before RITC reconciliation is calculated automatically based on the information you provided on Schedule B, if applicable.

If Schedule B is not applicable, enter all ITCs and any adjustments (for example, rebates paid or credited to customers or for bad debts) that decrease the net tax for this reporting period. Include ITCs for the provincial part of the HST on specified property or services that are subject to recapture.

Only include amounts that decrease the net tax for this reporting period. Do not include amounts for the fiscal year being reconciled.

Line 1402A – Actual Net RITCs for the fiscal year

Enter on line 1402A the actual amount of net RITCs for the provincial part of the HST on specified property and services acquired during the fiscal year being reconciled. This amount can be determined by reviewing your financial records at the end of the fiscal year.

Line 1402R – Total Net RITCs reported on Schedule B for the fiscal year

Enter on line 1402R the total amount of net RITCs that was reported on line 1402 of Schedule B throughout the fiscal year being reconciled.

Line 116 – Adjustment to Net Tax

Line 116 will be calculated automatically based on the information you provided for line 1402A and line 1402R when you click "Calculate" at the bottom of Schedule C. This is the adjustment to net tax that will be automatically added or subtracted from your net tax amounts reported on your GST/HST return.

Line 105 – Total GST/HST and adjustments for period (after RITC reconciliation)

Line 105 will be automatically calculated when you click "Calculate" at the bottom of Schedule C. In most cases, line 105 will not be affected by the reconciliation of input tax credits.

Line 108 – Total ITCs and adjustments (after RITC reconciliation)

Line 108 after RITC reconciliation will be automatically calculated when you click "Calculate" at the bottom of Schedule C. This amount will equal line 108 before RITC reconciliation, minus line 116.

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