Which CRA line is which on the GST/HST return

Line 101 is your sales, 103 the tax you charged, 106 the tax you paid on business costs, and 109 the difference: positive you owe it, negative it is a refund.

Most small businesses only touch five lines: 101, 103, 106, 109, and then 114 or 115. Line 109 (net tax) is line 105 minus line 108, which in the simple case is the tax you charged minus the tax you paid on things you bought for the business.

1. Line 101, total sales and other revenue: everything you billed in the period, before tax, taxable or not.
2. Line 103, GST/HST collected or collectible: the tax on your invoices, whether or not the client has paid yet.
3. Line 104, adjustments added to net tax: for example a bad debt you had written off and then recovered.
4. Line 105: line 103 plus line 104.
5. Line 106, input tax credits: the GST/HST you paid on purchases and expenses for the business.
6. Line 107, adjustments deducted: for example GST/HST on a bad debt you wrote off.
7. Line 108: line 106 plus line 107.
8. Line 109, net tax: line 105 minus line 108.
9. Lines 110 and 111: instalments you already paid and rebates you are claiming.
10. Line 114 refund claimed, or line 115 amount owing: what is left after those credits.

Lines 205 and 405 are for tax you account for yourself, such as on buying commercial real estate or on some imported services; most small businesses leave them blank.

1. Reports → Accounting & Tax → Sales Tax shows the tax you collected and paid for the period you choose.
2. On Business and Enterprise the same report lays out the return by CRA line (101, 103, 106, 109) with a breakdown by rate, so you copy the figures across.