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))