Find the GST/HST worksheet

The sales-tax worksheet shows GST/HST you collected on sales versus the input tax credits you paid on expenses, plus the net owing (a negative net is a refund).

1. Go to Ledger › Reports › Tax Summary.
2. Choose the filing period.

The page lays out the full CRA GST34 return worksheet (and PST/QST lines where they apply), and you can export it as a PDF or CSV or open your filing history. Every figure is derived from the general ledger, so it ties out to your other reports. Net tax = GST/HST collected minus input tax credits.

Which line is which

The worksheet uses the CRA's own line numbers, so you can copy each one straight across to the return:

• 101 total sales and other revenue
• 103 GST/HST you collected or could collect
• 106 input tax credits, the GST/HST you paid on expenses
• 109 net tax, which is 103 minus 106
• 110 instalments and other payments you have already made
• 113 the balance, which is 109 minus 110. This is what you owe, or what you are claiming back if it is negative.

Two more lines appear only if you enter an adjustment: 104 for anything added to net tax and 107 for anything deducted. When you use them the worksheet also shows 105 and 108, the totals that include them, because those are the boxes the return asks you to fill in.

Line 101 is all your revenue, not just your invoices

Line 101 is every dollar of revenue the period recorded, whatever brought it in: invoices you sent, Shopify and WooCommerce payouts, sales you were paid for directly, and any other income such as a foreign exchange gain. Refunds and returns are already taken off, so the figure is net.

The quickest way to check it is your Profit and Loss for the same period. Line 101 and total revenue there are the same number, taken from the same place, so if they ever disagree something is wrong and worth raising.

If line 101 looks lower than you expect, the usual cause is a period boundary rather than a missing sale. A storefront payout counts on the date it was recorded, which is typically a few days after the customer ordered, so a sale near the end of a quarter can land on the next return.

The periods on offer follow your fiscal year

CRA sets your reporting periods from your fiscal year, not the calendar. If your year ends 28 February, your quarters are March to May, June to August, September to November, and December to February, and that is what the CRA Filing Period list offers. A year ending 31 December gives you the calendar quarters.

TALISK_HQ reads this from the fiscal year end on the book, so set that first in Ledger › Setup. If the periods on offer are not the ones you file, the year end is the thing to check.

Meals are already restricted on line 108

The input tax credits on line 108 are already net of the 50% limit on meals and entertainment. TALISK_HQ applies it when the bill or charge is recorded, so a $105 meal ($100 plus $5 GST) contributes $2.50 to line 108, not $5.00, and the other $2.50 stays in the expense.

This matters when an accountant reviews the filing. QuickBooks does it the other way round, claiming the full credit in-year and adding back 50% at year end, so someone used to that convention may add back another 50% here and restrict the credit twice. The handover package says so on its cover sheet, and it is worth mentioning directly.