Canadian tax
Canadian tax, native.
GST, HST, QST and PST by place of supply on every line, input tax credits as they arise, and returns filed with the CRA and Revenu Québec from the entries you posted. Canadian tax rules aren't a feature we added, they're the foundation we built on.
- Place of supplyGoods, services and real property each follow their own rule, line by line.
- Input tax creditsGST and HST paid on bills, tracked on the line it came from.
- GST/HST and QST returnsPrepared from posted entries and filed with the CRA and Revenu Québec.
- PST returns by provinceBritish Columbia, Saskatchewan and Manitoba carried as their own taxes.
What you get
The province is on every line
Place of supply travels with each invoice and bill line, so one invoice can carry HST for an Ontario line and GST with QST for a Québec line.
Returns come from the books
The GST/HST return, the QST return and each province's PST return are built from posted entries, reconciled to them to the dollar, and filed once a named person signs off.
Nothing slips past a date
A compliance calendar holds every filing and remittance, and a watch on rate changes tells you which open documents a new rate touches.
How it works
From the line to the filing.
Pick a step to see it. The panel stays beside you while you read.
Goods are generally taxed where they are delivered, services by the recipient's address, real property where it sits. Eternify Ledger applies the rule to each line and the rate in force on the tax point, not a company default.
- Ontario HST at 13%, Nova Scotia at 14%, New Brunswick, Newfoundland and Labrador and Prince Edward Island at 15%
- GST 5% with QST 9.975% in Québec, GST 5% with PST 7% in British Columbia
Invoice 2041, three places of supply
| Line | Amount | GST or HST | QST or PST |
|---|---|---|---|
| Install, Toronto (ON) | 10,000.00 | 1,300.00 | 0.00 |
| Licences, Montréal (QC) | 5,000.00 | 250.00 | 498.75 |
| Training, Vancouver (BC) | 2,000.00 | 100.00 | 140.00 |
| Total | 17,000.00 | 1,650.00 | 638.75 |
GST and HST paid to suppliers is recorded against the line it came from, inside the window your registration allows. Line 106 is a sum of lines, not an estimate.
Bill from an Ontario supplier
- Net of tax
- 4,258.41
- HST paid at 13%, input tax credit
- 553.59
- Bill total
- 4,812.00
Each line of the return opens the entries behind it. A line with no tax treatment is named, so you fix the entry and not the return.
GST/HST return, July to September
- 101 Total sales and other revenues
- 17,000.00
- 105 Total GST/HST and adjustments for the period
- 1,650.00
- 108 Total input tax credits and adjustments
- 553.59
- 109 Net tax
- 1,096.41
GST/HST goes to the CRA, QST to Revenu Québec, and PST or RST to British Columbia, Saskatchewan and Manitoba. Each return is prepared from the same entries and filed after an approver signs it.
Returns for the quarter
| Return | Filed with | Amount |
|---|---|---|
| GST/HST, net tax | CRA | 1,096.41 |
| QST, collected | Revenu Québec | 498.75 |
| PST, collected | British Columbia | 140.00 |
Every account maps to a GIFI code as it is created, so the T2 hand-off to your preparer is an export. T4A, T5018 and T5 slips are prepared from the payments you recorded, and SR&ED time and spend are tagged for the T661 evidence file.
Year-end package
- GIFI on every accountMapped when the account is createdDone
- T2 hand-off exportTrial balance, fixed assets and CCA inputsDone
- T4A, T5018 and T5 slipsPrepared for approvalWaiting
- SR&ED T661 evidenceTagged time and spend by projectInfo
Each registration has its own filing and remittance dates. The calendar lists them with the amount due and who has to approve.
Compliance calendar
When a rate or a rule changes, the watch lists the open invoices and bills it affects. When you override a treatment for an exempt customer or a zero-rated export, the override records who set it, why and from when, and the return shows its effect.
Tax change and override
- Rate change noticedNova Scotia HST 15% to 14% from 1 April 2025Info
- Impact listedOpen invoices and bills on the new rateInfo
- Override recordedExempt customer, status card on fileWaiting
- Approved by a named personEffect shown on the returnDone
Invoice 2041, three places of supply
| Line | Amount | GST or HST | QST or PST |
|---|---|---|---|
| Install, Toronto (ON) | 10,000.00 | 1,300.00 | 0.00 |
| Licences, Montréal (QC) | 5,000.00 | 250.00 | 498.75 |
| Training, Vancouver (BC) | 2,000.00 | 100.00 | 140.00 |
| Total | 17,000.00 | 1,650.00 | 638.75 |
Bill from an Ontario supplier
- Net of tax
- 4,258.41
- HST paid at 13%, input tax credit
- 553.59
- Bill total
- 4,812.00
GST/HST return, July to September
- 101 Total sales and other revenues
- 17,000.00
- 105 Total GST/HST and adjustments for the period
- 1,650.00
- 108 Total input tax credits and adjustments
- 553.59
- 109 Net tax
- 1,096.41
Returns for the quarter
| Return | Filed with | Amount |
|---|---|---|
| GST/HST, net tax | CRA | 1,096.41 |
| QST, collected | Revenu Québec | 498.75 |
| PST, collected | British Columbia | 140.00 |
Year-end package
- GIFI on every accountMapped when the account is createdDone
- T2 hand-off exportTrial balance, fixed assets and CCA inputsDone
- T4A, T5018 and T5 slipsPrepared for approvalWaiting
- SR&ED T661 evidenceTagged time and spend by projectInfo
Compliance calendar
Tax change and override
- Rate change noticedNova Scotia HST 15% to 14% from 1 April 2025Info
- Impact listedOpen invoices and bills on the new rateInfo
- Override recordedExempt customer, status card on fileWaiting
- Approved by a named personEffect shown on the returnDone
Under the hood
One engine from the line to the agency.
Tax is computed once, on the line, and every return reads the same posted entries. The rate for a date is data, so a change is a reviewed update and not a rewrite.
Documents
- Invoice lines
- Bill lines
- Customer and vendor addresses
Tax engine
- Place of supply
- Rates by date
- Input tax credits
- Overrides with a reason
Returns
- GST/HST
- QST
- PST and RST by province
Agencies
- CRA
- Revenu Québec
- Provincial ministries
Capabilities
What the tax engine covers
Place of supply
Goods, services and real property each follow their own rule, line by line.
Input tax credits
GST and HST paid on bills, tracked on the line it came from.
GST/HST and QST returns
Prepared from posted entries and filed with the CRA and Revenu Québec.
PST returns by province
British Columbia, Saskatchewan and Manitoba carried as their own taxes.
GIFI and the T2 hand-off
A GIFI code on every account, and an export your T2 preparer opens.
T4A, T5018 and T5 slips
Prepared from recorded payments, with a person approving each batch.
SR&ED T661 evidence
Time and spend tagged by project, collected for the claim.
Compliance calendar
Every filing and remittance date, for every registration.
Tax-change monitoring
A rate or rule change lists the open documents it affects.
Every rate, in every province and territory.
The rates as the CRA and the provinces publish them, the GST/HST return lines and place-of-supply rules are in the Canadian sales tax guide.
Keep going with the rest.
Accounts receivable
Invoices, collections and cash applied.
Learn moreAccounts payable
Bills coded, matched, approved and paid.
Learn moreClose management
A checklist built from the work itself.
Learn more
Questions
Questions, answered.
How do I know which province's sales tax to charge?
By the place of supply. Under the CRA's rules, tangible goods are generally taxed in the province where they are delivered, services generally by the address of the recipient, and real property in the province where it is located. Eternify Ledger applies the rule on each invoice line. The full rates table is in the Canadian sales tax guide at /resources/canadian-sales-tax.
Does Eternify Ledger file GST/HST and QST returns?
Yes. It prepares each return from posted entries, runs the checks that must pass, and files with the CRA and Revenu Québec once a named approver signs it off. PST and RST returns are prepared and filed by province.
What is GIFI and how does it reach my accountant?
The General Index of Financial Information is the CRA's standard list of financial statement items, each with a code. Every account in Eternify Ledger carries one, so the T2 hand-off is an export that your preparer opens in their tax software.
Can I use Eternify Ledger in French?
Yes. The interface is available in French for Québec teams, and the QST return follows Revenu Québec's lines.
What happens when a tax rate changes?
Rates are stored by effective date. When a change is announced, the monitor lists the open invoices and bills it touches, a person reviews the update, and documents keep the rate that applied on their tax point.
See your registrations in it.
Bring the provinces you sell into and we show the returns they produce on a working ledger.