GST/HST report country Balance balance 90 - Taxable sales including zero-rated supplies (other than zero‑rated exports) made in Canada Ca90 3 balance tax_tags Ca90 91 - Exempt supplies and zero-rated exports Ca91 3 balance tax_tags Ca91 101 - Sales and other revenues Ca101 1 Ca90.balance + Ca91.balance 103 - GST and HST amounts collected or that became collectible Ca103 3 balance tax_tags Ca103 104 - Adjustments to be added to the net tax for the reporting period (for example, the GST/HST obtained from the recovery of a bad debt). Ca104 3 balance tax_tags Ca104 105 - GST/HST and adjustments (103 + 104) Ca105 Ca103.balance + Ca104.balance 106 - GST/HST you paid or that is payable by you on qualifying expenses (input tax credits – ITCs) for the current period and any eligible unclaimed ITCs from a previous period Ca106 3 balance tax_tags Ca106 107 - Adjustments to be deducted when determining the net tax for the reporting period (for example, the GST/HST included in a bad debt) Ca107 3 balance tax_tags Ca107 108 - ITCs and adjustments Ca108 Ca106.balance + Ca107.balance 109 - Net tax Ca109 Ca105.balance - Ca108.balance 110 - Instalment and other annual filer payments Ca110 3 balance tax_tags Ca110 111 - GST/HST rebates claimable Ca111 3 balance tax_tags Ca111 112 - Total other credits (if applicable) Ca112 Ca110.balance + Ca111.balance 113A - Balance after credits Ca113A Ca109.balance - Ca112.balance 205 - GST/HST due on purchases of real property or purchases of emission allowances Ca205 3 balance tax_tags Ca205 405 - GST/HST to be self-assessed Ca405 3 balance tax_tags Ca405 113B - Total other debits (if applicable) Ca113B Ca205.balance + Ca405.balance 113C - Balance after debits Ca113C Ca113A.balance - Ca113B.balance 114 - Refund Claimable Ca114 balance aggregation -Ca113C.balance if_above(CAD(0)) 115 - Amount to pay Ca115 balance aggregation Ca113C.balance if_above(CAD(0)) British-Columbia PST report country Balance balance A - Sales and Leases (excluding GST/PST) CaBcA 3 balance tax_tags CaBcA B - PST Collectable on Sales and Leases CaBcB 3 balance tax_tags CaBcB C - Commission CaBcC 3 under_22 aggregation CaBcB.balance - 22 if_below(CAD(0)) under_333 aggregation (CaBcB.balance - 333.33) * 0.066 if_above(CAD(0)) over_3000 aggregation -(CaBcB.balance - 3000) * 0.066 if_below(CAD(0)) balance aggregation 22 + CaBcC.under_22 + CaBcC.under_333 + CaBcC.over_3000 if_above(CAD(0)) D - Net PST Due on Sales and Leases CaBcD CaBcB.balance - CaBcC.balance E - Purchase and Lease Price of Taxable Goods, Software and Services from which no PST was paid CaBcE 3 balance tax_tags CaBcE F - PST Due on Purchases and Leases CaBcF 3 balance tax_tags CaBcF G - PST Payable Before Adjustments CaBcG CaBcD.balance + CaBcF.balance H - PST on Bad Debt Write-Off CaBcH 3 balance tax_tags CaBcH I - PST on Amounts Refunded or Credited to Customers CaBcI 3 balance tax_tags CaBcI J - Total Adjustments CaBcJ CaBcH.balance + CaBcI.balance K - Total Amount Due CaBcK CaBcG.balance - CaBcJ.balance Manitoba PST report country Balance balance 1 - Tax collectable on sales CaMb1 3 balance tax_tags CaMb1 2 - Commission CaMb2 3 under_3 aggregation CaMb1.balance - 3 if_below(CAD(0)) under_200 aggregation (CaMb1.balance - 20) * 0.15 if_above(CAD(0)) under_3000 aggregation -(CaMb1.balance - 200) * 0.14 if_below(CAD(0)) balance aggregation 3 + CaMb2.under_3 + CaMb2.under_200 + CaMb2.under_3000 if_between(CAD(0), CAD(58)) 3 - Tax Owing on Purchases CaMb3 3 balance tax_tags CaMb3 Outstanding Balance Including Interest CaMb35 3 balance external sum editable;rounding=2 4 - Total Amount Due CaMb4 CaMb1.balance - CaMb2.balance + CaMb3.balance + CaMb35.balance Quebec Tax report country GST/HST gsthst QST qst 101 - Total supplies CaQc101 gsthst tax_tags CaQc101 103 - 203 - Tax amounts collectible CaQc103203 5 gsthst tax_tags CaQc103 qst tax_tags CaQc203 104 - 204 - Tax amounts adjustments CaQc104204 5 gsthst tax_tags CaQc104 qst tax_tags CaQc204 105 - 205 - Tax amounts collectible and adjustments CaQc105205 4 gsthst aggregation CaQc103203.gsthst + CaQc104204.gsthst qst aggregation CaQc103203.qst + CaQc104204.qst 106 - 206 - ITCs/ITRs CaQc106206 5 gsthst tax_tags CaQc106 qst tax_tags CaQc206 107 - 207 - ITCs/ITRs amounts adjustments CaQc107207 5 gsthst tax_tags CaQc107 qst tax_tags CaQc207 108 - 208 - ITCs/ITRs and adjustments CaQc108208 4 gsthst aggregation CaQc106206.gsthst + CaQc107207.gsthst qst aggregation CaQc106206.qst + CaQc107207.qst 109 - 209 - Net tax amounts CaQc109209 3 gsthst aggregation CaQc105205.gsthst - CaQc108208.gsthst qst aggregation CaQc105205.qst - CaQc108208.qst 111 - 211 - Tax public service bodies' rebate CaQc111211 3 gsthst tax_tags CaQc111 qst tax_tags CaQc211 113 - 213 - Tax payable or refund claimed CaQc113213 2 gsthst aggregation CaQc109209.gsthst - CaQc111211.gsthst qst aggregation CaQc109209.qst - CaQc111211.qst 114 - 214 - Tax payable on taxable immovables or taxable carbon emission allowances CaQc114214 2 gsthst tax_tags CaQc114 qst tax_tags CaQc214 115 - Tax payable on imported taxable supplies CaQc115 2 gsthst tax_tags CaQc115 116 - 216 - Tax payable or refund claimed CaQc116216 gsthst aggregation CaQc113213.gsthst + CaQc114214.gsthst + CaQc115.gsthst qst aggregation CaQc113213.qst + CaQc114214.qst Saskatchewan PST report country Balance balance Total Sales Before Taxes CaSkTotalSales 0 balance tax_tags CaSk8Base Step 1 CaSkStep1 0 1 - Credits Carried Forward from Previous Period CaSk1 3 balance external sum editable;rounding=2;if_above(CAD(0)) 2 - Tax paid on Purchased for Resale CaSk2 5 balance tax_tags CaSk2 3 - Tax Refunded to Customers CaSk3 5 balance tax_tags CaSk3 4 - Tax Written Off on Bad Debts CaSk4 5 balance tax_tags CaSk4 5 - Other CaSk5 5 balance tax_tags CaSk5 6 - Tax Credits Recorded for this Period CaSk6 3 CaSk2.balance + CaSk3.balance + CaSk4.balance + CaSk5.balance 7 - Tax Credits CaSk7 CaSk1.balance + CaSk6.balance Step 2 CaSkStep2 0 8 - Tax Collected on Sales in this Period CaSk8 3 balance tax_tags CaSk8 9 - Portion of Credits Applied CaSk9 3 overflow aggregation CaSk8.balance - CaSk7.balance if_below(CAD(0)) balance aggregation CaSk7.balance + CaSk9.overflow 10 - Net Tax Collected CaSk10 balance aggregation CaSk8.balance - CaSk9.balance if_above(CAD(0)) 11 - Remaining Tax Credits CaSk11 CaSk7.balance - CaSk9.balance Step 3 CaSkStep3 0 12 - Consumption Tax CaSk12 3 balance tax_tags CaSk12 13 - Portion of Credits Applied CaSk13 3 overflow aggregation CaSk12.balance - CaSk11.balance if_below(CAD(0)) balance aggregation CaSk11.balance + CaSk13.overflow 14 - Net Consumption Tax CaSk14 balance aggregation CaSk12.balance - CaSk13.balance if_above(CAD(0)) 15 - Remaining Tax Credits CaSk15 balance aggregation CaSk11.balance - CaSk13.balance if_above(CAD(0))