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HST RETURN

HST REGISTRATION

You need to register for HST if:

  • You make taxable sales, leases or other supplies in Canada which exceed $30k.
  • You are not a small supplier (i.e., you sell more than $30k in 4 consecutive quarters.)
  • You are a self-employed taxi driver or commercial ride-sharing driver such as Uber even if the sale is less than $30k in 4 consecutive quarters.

DEADLINES FOR HST RETURN

  • Monthly: One month after the end of the month for payment and return submissions
  • Quarterly: One month after the end of the quarter for payment and return submissions
  • Annually: Three months after the end of the fiscal year.
  • For Individual (Annually): Payment deadline is April 30 and the deadline to file the return is June 15

The HST Rate in New Brunswick is 15%. 5% Federal and 10% Provincial.

You can make an election by using Form GST74E or by using CRA online services to use the quick method. The Quick method of election cannot be revoked unless it has been in effect for at least one year. Election to revoke HST must be made before the due date of filing the return for the last reporting period. The Election can be revoked by using Form GST74E or by using CRA online services.