Net tax and amount owing
C$1,300 on line 103 plus C$25 on line 104, less C$300 on line 106 and C$20 on line 107, produces C$1,005 on line 109 and line 115 when there are no other credits or debits.
Free · private · regular method
GST/HST return calculator: estimate lines 101 to 115.
Enter the ordinary GST/HST return amounts, follow the CRA working-copy sequence from tax collected through ITCs, credits, and other debits, and export a private line-by-line worksheet. No business number, supplier name, or invoice upload is requested.
CRA working-copy sequence
How the return lines roll into the final balance.
Line 101 records revenue but does not feed the net-tax arithmetic below. The worksheet keeps entered lines separate from totals calculated by the ordinary paper-return sequence.
| Return line | Calculation | What it represents |
|---|---|---|
| 105 | 103 + 104 | GST/HST collected plus additions |
| 108 | 106 + 107 | Eligible ITCs plus deductions |
| 109 | 105 − 108 | Net tax before other credits and debits |
| 112 | 110 + 111 | Instalments, annual payments, and eligible rebates |
| 113 A | 109 − 112 | Balance after other credits |
| 113 B | 205 + 405 | Other GST/HST debits |
| 113 C | 113 A + 113 B | Final balance |
| 114 or 115 | Sign of 113 C | Refund claimed or amount owing |
Worked return arithmetic
Three examples to check before entering your period.
ITCs exceed collected tax
C$500 collected and C$700 of eligible ITCs produces −C$200 on line 109, −C$200 on line 113 C, and a positive C$200 refund amount on line 114.
Annual instalments reduce the balance
C$1,000 of net tax, C$850 of instalments and eligible rebates, and C$100 of confirmed other debits produces C$250 owing.
How to use the worksheet
Build from records, not from the final balance.
- 01
Confirm that this return uses the regular method. Quick-method and special returns require different calculations.
- 02
Reconcile line 101 revenue and line 103 GST/HST collected or collectible to the reporting-period records.
- 03
Enter only supported ITCs, adjustments, payments, rebates, and special debits on their corresponding lines.
- 04
Compare the exported worksheet with the live CRA account before filing or paying; this tool does not transmit a return.
Primary sources
Keep the CRA instructions beside the worksheet.
The formulas and labels follow the current CRA instructions and official printable working copy. Your personalized electronic return can show different inputs, schedules, or automatically calculated fields.
Return-line questions
GST/HST return calculator FAQ.
What goes on line 101 of a regular GST/HST return?
CRA says line 101 generally includes revenue from supplies and other revenue for the reporting period, including zero-rated and exempt supplies, but excludes GST, HST, provincial sales tax, and amounts already reported. Electronic lines 90 and 91 can populate line 101.
What is the difference between lines 103 and 105?
Line 103 is GST/HST collected or collectible. Line 104 contains supported additions to net tax. Line 105 is their total. Electronic filing normally calculates line 105 from the earlier lines.
What goes on line 106?
Line 106 contains eligible federal GST/HST input tax credits supported by records and connected to commercial activities. It is not the gross purchase amount and does not include QST, PST, or RST.
How is line 109 net tax calculated?
For the ordinary working-copy sequence, line 108 is subtracted from line 105. A negative result means ITCs and deductions exceed the GST/HST and additions at that stage.
Do instalments go on line 110?
Yes, annual filers enter qualifying instalments paid for the year. A qualifying individual with business income and a December 31 year-end also includes the final remittance already paid before filing, together with instalments if any.
Can I use this for the quick method or a Québec QST return?
No. Quick-method lines use remittance rates and special eligibility rules, while QST is administered separately. The calculator stops quick-method users and calculates only an ordinary federal regular-method worksheet.
Educational scope
Prepare a review questionKnow what the worksheet does not verify.
The tool does not decide whether an ITC, adjustment, rebate, instalment, real-property amount, or self-assessment belongs on a line. It does not handle the quick method, public-service-body methods, builders’ schedules, selected listed financial institutions, QST, penalties, interest, amended returns, or account-specific notices. It neither files nor pays the return.
Public resource
Share the free return worksheet.
Send the bilingual public page to a Canadian small business that wants to check the arithmetic privately before filing.