Using the GST/HST worksheet
Tax time fills in the lines of your GST/HST return from your invoices and expenses, shows where each number came from, and keeps a copy when you mark the period as filed.
The GST/HST worksheet is on Tax time, in early access. There is one card for each reporting period, like "2026 GST/HST, $1,840 owing, due Jun 15, 3 things to fix". Open a card to see the worksheet for that period.
CollabNorth doesn't file for you. You copy each number into CRA My Business Account or your filing software.
The lines
Each line shows the CRA line number, what it means in plain words, and the amount. Tap How we got this to see the invoices, credit notes or expenses behind it.
| Line | What it is | Where the number comes from |
|---|---|---|
| 101 | Sales and other revenue | Issued invoices in the period, before tax, less credit notes. Includes zero-rated and exempt sales. CRA wants it in whole dollars. |
| 103 | GST/HST collected or collectible | The GST/HST on invoices dated in the period, paid or not, less credit notes issued in it |
| 104 | Adjustments to add | You type it in, if you have any |
| 105 | Total GST/HST and adjustments | 103 plus 104 |
| 106 | Input tax credits | GST/HST paid on expenses in the period while you were registered. Meals at half. |
| 107 | Adjustments to deduct | You type it in, for example a bad debt |
| 108 | Total input tax credits and adjustments | 106 plus 107 |
| 109 | Net tax | 105 minus 108 |
| 110 | Instalments paid | You type it in |
| 111 | Rebates | You type it in |
| 112 | Total other credits | 110 plus 111 |
| 113 A | Balance | 109 minus 112 |
| 114 | Refund claimed | When the balance is negative |
| 115 | Amount owing | When the balance is positive |
A few things to know:
- Tax is reported when you invoice, not when you're paid. An invoice dated in the period counts even if the customer hasn't paid yet. Drafts and voided invoices don't count.
- A credit note counts in the period you issue it, even if the invoice was in an earlier period.
- Line 101 is all your sales. If you earned money you didn't invoice in CollabNorth, add it on the return.
- Provincial sales tax isn't GST/HST. QST, PST and RST are left out of lines 103 and 106.
- Before you registered, there are no credits. Expenses from before your registration date show at zero.
- Lines 205 and 405 (buying real property, and tax you self-assess) aren't covered. If they apply to you, add them on the return.
The numbers on line 101 and line 103 match the sales tax report in Reports for the same dates.
Things to fix
Under the lines is a list of things to check before you file. Tap Fix to fix each one right there:
- A receipt of $100 or more without the supplier's GST/HST number. CRA needs it before you can claim the credit. See What a receipt needs.
- A receipt without a photo. CRA can ask to see it for six years.
- An expense filed under Other, or a snapped receipt still to finish.
- Invoices not paid yet. Nothing to fix: their GST/HST still goes on the return.
Mark as filed
After you file with CRA, come back and tap Mark as filed. CollabNorth then:
- Keeps a copy of every line as it stood that day.
- Downloads a PDF of the worksheet for your records. You can download it again any time.
- Locks the period. Expenses, invoices and credit notes dated in it can't be added, changed or voided, so your records keep matching what you filed.
You can add the CRA confirmation number afterwards. If you need to change something, the owner can Reopen the period. If you change anything after filing, you may need to correct your return with CRA too.
This is general information to help you keep your own records. It is not tax or legal advice.
Based on: CRA: File your GST/HST return and CRA: RC4022 General Information for GST/HST Registrants
Last checked: 2026-10-13