Sales tax · 5 min
What to review before filing GST/HST
Filing from a messy file is how GST accounts drift. A short review before you file saves a longer cleanup later.
GST/HST returns feel routine until a balance in QuickBooks does not match what you remitted. The return is only as good as the books underneath it. A short review before filing is cheaper than amending later.
This is general information, not tax advice for your situation. If your return is already complex, talk to your accountant. BlueNova Books can help get the bookkeeping ready so that conversation is based on a file you can explain.
Reconcile first
If the bank and credit cards are not reconciled, sales and expenses in the period are still moving. File after the accounts are tied to statements, not while the feed is still a pile of “uncategorized.”
Check what was taxable
Income coded as GST-free when it should not be, or expenses missing input tax credits, will push the return off. Scan the GST/HST account: does the movement in the period match the work you actually did and the bills you actually paid?
Watch personal spend and missing receipts
Business expenses paid personally by the owner can be real — they just need to be recorded on purpose. Missing vendor receipts are how credits get skipped. Neither should be guessed at on filing day.
After you file
The GST/HST account should move in a way you can explain: the amount filed, the amount paid, and what is left. If it only grows, or never matches the CRA, the books and the return have drifted. That is a bookkeeping issue to fix, not a number to ignore until year-end.
