We Handle Your Freelancer GST/HST Filing

Before we calculate anything, every dollar of freelance revenue is verified from invoice to bank.

• Reconcile invoiced revenue to bank deposits, PayPal, Stripe, Wise and direct deposit records for the filing period.
• Separate Canadian client revenue (taxable at 13% or per province) from US and international revenue (zero-rated at 0%).
• Track retainer payments, milestone billing and recurring subscription invoices with correct GST/HST per client location.
• Identify and resolve timing differences between invoice date, payment date and bank deposit date.
• Deliver a clean revenue figure split by taxable and zero-rated that matches what CRA expects on the return.

The most under-claimed freelancer ITC. We calculate and claim it every period.

• Measure the dedicated office space as a percentage of total living space to establish the business-use ratio.
• Apply the ratio to rent (or mortgage interest for income tax), hydro, heat, water, internet and home insurance.
• Claim the proportional ITC on the GST/HST component of each qualifying expense every filing period.
• A 120 sq ft office in a 1,000 sq ft apartment at $2,400/month rent generates approximately $449/year in ITCs.
• Recalculate if you move or change your office space. Updated at the start of each fiscal year.

Freelancers spend heavily on tools. Every dollar of GST/HST on those purchases is recoverable.

• Claim full ITCs on laptop, desktop, monitor, desk, chair, camera, microphone, lighting and other equipment at purchase.
• Recover ITCs on Adobe Creative Cloud, Figma, Canva Pro, Notion, Slack, Zoom and other SaaS subscriptions that charge GST/HST.
• Claim ITCs on coworking space memberships (WeWork, Regus, local spaces) at the full invoice amount.
• Recover ITCs on advertising (Google Ads, Meta Ads, LinkedIn Ads), website hosting, domain registration and email services.
• For mixed personal/business equipment, apply the business-use percentage. A laptop used 90% for business = 90% ITC.

Freelancers with US and international clients are often owed money by CRA, not the other way around.

• Classify all services to non-Canadian clients as zero-rated exports with 0% GST/HST on the invoice.
• Maintain documentation of client jurisdiction (contract address, payment origin) for CRA support.
• Claim full ITCs on all Canadian business expenses regardless of the zero-rated revenue proportion.
• A freelancer earning 60% from US clients collects HST on 40% but claims ITCs on 100% of expenses, producing a net refund.
• Structure filing frequency (quarterly recommended) to accelerate refund timing for export-heavy freelancers.

The wrong method costs the average Ontario freelancer $1,000 to $3,000 per year.

• Calculate remittance under Regular Method: GST/HST collected on Canadian revenue minus ITCs on all expenses.
• Calculate remittance under Quick Method: GST/HST-inclusive revenue multiplied by 8.8%, plus 1% credit on first $30,000.
• Compare both results and recommend the method producing the lower remittance for your specific income and expense profile.
• Review annually since changes in international revenue mix, equipment purchases or expense levels shift which method wins.
• Handle CRA election paperwork if switching methods, including timing requirements and effective date.

Filed on time, every period. No penalties. No interest. No audit triggers.

• Prepare and file the GST/HST return through CRA for each filing period: quarterly or annual.
• Calculate net tax owing or refund by reconciling HST collected on Canadian revenue minus all verified ITCs.
• Manage your filing calendar so no deadline is missed, preventing the 1% late-filing penalty and 0.25%/month compound interest.
• Respond to CRA notices, assessments and review letters related to your GST/HST account on your behalf.
• File your annual T1 (sole prop with T2125) or T2 (if incorporated) at no additional charge.