# Month-end close: sales tax by jurisdiction Month-end sales tax checklist: US state sales tax, Canadian GST/HST (periods, ITCs, return lines, due dates) and provincial sales tax. This is part of the [month-end close checklist](/month-end-close-checklist). **United States.** Sales tax is set by states, and in some places by counties and cities, so the filing schedule and the return come from your client's state. Find the state's tax agency through USA.gov [1]. We haven't written out state-by-state steps yet. **Canada: GST/HST, every province.** Your client's GST/HST reporting period depends on their annual revenue from taxable supplies [2]: | # | Annual taxable supplies | Assigned period | Can elect | |---|---|---|---| | 1 | $1,500,000 or less | Annual | Monthly or quarterly | | 2 | More than $1,500,000, up to $6,000,000 | Quarterly | Monthly | | 3 | More than $6,000,000 | Monthly | Nothing else | Use the period in your client's CRA account, because they may have elected a shorter one. Every month: 1. Check that GST/HST collected on sales is posted to the GST/HST payable account. 2. Check that GST/HST paid on expenses is posted to the input tax credit (ITC) account. 3. Check that each ITC sits in the reporting period of the purchase it came from, including equipment and other capital purchases. As a rule, ITCs are claimed on the return for the period in which the purchase was made. An ITC missed there can be claimed on a later return, within a time limit [3]. 4. Check that each expense with an ITC has the documents the CRA asks for at its size [3]: 1. **Under $100:** the supplier's name, the date and the total. 2. **$100 to $499.99:** all of the above, plus the GST/HST charged (or a statement that the price includes it), the supplier's GST/HST registration number, and which items are taxable when an invoice mixes taxable and exempt supplies. 3. **$500 or more:** all of the above, plus the buyer's name, a short description of what was bought, and the terms of payment. When the month ends a reporting period, prepare these lines of the return [4]: 1. **Line 101:** total sales and other revenue. 2. **Line 103:** GST/HST collected or collectible. 3. **Line 104:** adjustments to be added to the net tax. 4. **Line 106:** GST/HST paid or payable on expenses (ITCs). 5. **Line 107:** adjustments to be deducted. 6. **Line 109:** net tax, which is lines 103 plus 104, minus lines 106 plus 107. If your client uses the quick method, lines 101 and 103 are worked out differently, and the CRA's instructions set out the steps [4]. The return and any payment are due one month after the end of a monthly or quarterly period. For an annual period, they're usually due three months after the end of the fiscal year [2]. When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, a payment is on time if the CRA receives it by the next business day [2]. The CRA's guide states that rule for payments only, so treat the due date itself as the deadline for the return. Most registrants must file electronically for reporting periods that begin in 2024 or later [2]. **Canada: provincial sales tax.** In New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island, the provincial part is in the HST. British Columbia, Manitoba and Saskatchewan charge a provincial sales tax, and Quebec charges its own at 9.975% [5]. The [British Columbia example](/month-end-close-checklist/british-columbia) covers PST in full. We haven't written out Manitoba, Saskatchewan or Quebec yet. Done when the GST/HST payable and ITC accounts tie to the month's GST/HST report. At a period end, they must also tie to lines 103 and 106, and the working papers are saved. If a client's GST/HST returns are already late, see [the CRA Voluntary Disclosure Program and GST late-filing penalties](/cra-voluntary-disclosure-program) for what waiting costs. ## Sources 1. USA.gov, State and local taxes, read 2026-10-19: states, counties and cities may tax income, property and purchases; links to each state's tax agency. 2. CRA, RC4022 General Information for GST/HST Registrants, read 2026-10-19: reporting-period thresholds ($1,500,000 and $6,000,000); returns due one month after a monthly or quarterly period, usually three months after the fiscal year end for an annual period; electronic filing for most registrants for periods beginning in 2024 or later. 3. CRA, Input tax credits, read 2026-10-19: ITCs are generally claimed on the return for the period of the purchase, and unclaimed ones later within time limits; documents required for purchases under $100, $100 to $499.99, and $500 or more. 4. CRA, Instructions for preparing a GST/HST return, read 2026-10-19: lines 101 to 109; separate steps for the quick method. 5. CRA, GST/HST calculator and rates, read 2026-10-19: GST/HST and PST rates by province (BC 7%, Manitoba 7%, Saskatchewan 6%, Quebec 9.975%; HST in NB, NL, NS, ON and PE). --- Published 2026-10-19. Web page: https://www.bookkeepingforsmallbusiness.com/month-end-close-checklist/sales-tax Part of [Month-end close checklist for bookkeepers](https://www.bookkeepingforsmallbusiness.com/month-end-close-checklist).