Expert Tax Accountants in Temiskaming Shores

The Ontario HST rate is 13% for 2026, and it has been 13% since 1 July 2010. That single rate carries a 5% federal component and an 8% Ontario component, and the CRA collects and administers all of it. Place-of-supply rules decide which province's rate applies, so goods delivered in Ontario take 13% and a delivery into Nova Scotia takes 14%. Basic groceries are zero-rated at 0%, while exempt supplies such as most long-term residential rent carry no HST and no input tax recovery.

No single legal definition exists. The CRA does not publish a low-income line; instead each benefit and credit has its own income test, and payments such as the GST/HST credit, the Canada workers benefit and the Ontario Trillium Benefit phase out as family net income rises. Statistics Canada's low-income measures vary by household size and community. File a return even on very little income, because those benefits are calculated from the return.

Ontario applies 13% HST to mobile service, so a $60 plan bills at $67.80. The tax covers the monthly fee, overage, roaming within Canada, device instalment charges and most add-ons, and a handset bought outright carries 13% as well. Regulatory and service fees on the invoice are generally taxed the same way. A business registered for GST/HST can claim input tax credits on the share of the bill used for commercial activity, so keep the itemised invoice.

For a return filed online the CRA usually issues the refund in about two weeks. A non-resident return can take up to sixteen weeks. Timing slips if the CRA reviews a claim and asks for receipts, if the return is filed on paper, or if the refund is applied against an existing balance or a debt to another government program. Setting up direct deposit in CRA My Account is the fastest way to receive it.

Yes. Employment insurance benefits are taxable income. Service Canada issues a slip each year showing the benefits paid and the tax withheld, and you report it on your T1. Withholding is often less than your final rate, so people who work part of the year and claim for the rest frequently owe a balance at filing. Higher earners may also have to repay part of their regular benefits. Both federal and provincial tax apply.

You can always file, and with no income it is usually worth doing. A nil or low-income return is how you claim the GST/HST credit and provincial credits, keep the Canada child benefit flowing, and carry unused tuition forward. Filing is required if the CRA asks you to, if you owe tax, or if you disposed of property or took money out of certain registered plans. One caveat: RRSP room only builds from earned income, so a year without work adds none.

No. Ontario folded its provincial sales tax into the harmonised sales tax, so a single combined tax now covers the federal and provincial portions on taxable sales. You register once, charge one rate and file one GST/HST return with the CRA instead of running a second provincial system. A narrow retail sales tax still applies in Ontario to certain insurance premiums and benefit plans, which is why some bills show a provincial tax line.

Request it from Ontario's Ministry of Finance through their online tax compliance verification service. You sign in, identify the business, and the system checks your provincial tax accounts; if everything is filed and paid, the number is issued immediately. If an account is in arrears or a return is outstanding, the request is refused until you fix it, so file and pay first. Sole proprietors and corporations both use the same service.

There is no general rebate cheque. The closest thing is refundable credits, and you only get them by filing. The GST/HST credit, the Canada child benefit, the Canada workers benefit and provincial credits are all calculated from your assessed return. One-off relief payments are announced from time to time, so check the CRA's benefits and credits page for what applies to the current year. Filing on time keeps payments from being interrupted.

Yes, though it happens less often than an increase. A bill falls when your assessed value drops relative to other properties in a reassessment, when an assessment appeal succeeds, when the property class or a recorded feature is corrected, or when council sets a lower rate. Rebates, exemptions and relief programmes for seniors or lower-income owners can also cut the net amount. Compare last year's bill line by line to see which part actually changed.

Yes. Short-term accommodation in Ontario carries 13% HST on the room rate and on most add-ons such as parking, resort and cleaning fees. Many Ontario municipalities also charge a municipal accommodation tax, which appears as its own line on the folio. A continuous stay of a month or more in the same unit can be exempt as residential rent. A business traveller whose employer is registered can usually recover the HST, so keep the itemised folio.

An Ontario corporation files its initial return with the province, not the CRA. You report the registered office address and the directors and officers through the Ontario Business Registry, signing in with your company key, and there is no fee. It is separate from your federal T2 and from the annual return. The filing is due soon after incorporation and a late filing carries a penalty, so confirm the current deadline on the Ontario Business Registry before you start.