This table lists where in CosmoLex, you can find the information needed to complete your GST/HST tax filings.
The return line references are applicable to paper return line items.
All balances shown on the 2201 and 2202 GL Accounts reflect Journal Entries made to those tax ledgers, but the Tax Collection/Payments reports do not include journal entries made to those tax accounts.
| Return Line # | Field Name | Report Location | Data Field Location |
|---|---|---|---|
| 101 | Revenue/Total Sales |
Reports > Accounting > Profit & Loss OR |
Income and Total Other Income Sections |
|
Reports > Accounting > General Ledger |
Subtract the Total Debits from the Total Credits for the reported Income GL Account | ||
| 103 | GST/HST Collected or Collectible |
Reports > Accounting > General Ledger Chart of Account = 2201 Collected/Paid – GST/HST Collected |
Total Credits for the GST/HST Collected GL Account
Note
This GL credit balance includes adjustments for reinstating bad debts and it includes all Journal Entries made to the account. |
| 104 | GST Adjustment to be added to the net tax |
Reports > Accounting > General Ledger Chart of Account = 2201 Collected/Paid – GST/HST Collected Line 103 + 104 |
These amounts are not separated out in CosmoLex. They are included in the total credits reported in the 2201 GST/HST Collected GL Account. |
| 105 | Total GST/HST and adjustments |
Reports > Tax Collection/Payments > Billed/Collected GST/PST Taxes Tax Payment Account = 2201 Collected/Paid – GST/HST Collected OR |
Firm Collected GST/HST column total
Note
Write-off of bad debt appears on this report |
|
Reports > Accounting > General Ledger Chart of Account = 2201 Collected/Paid – GST/HST Collected |
Total Credits for the 2201 GST/HST Collected GL Account | ||
| 106 | GST/HST paid or payable (ITCs) |
Reports > Tax Collection/Payments > Paid Taxes Report Tax Payment Account = 2202 Collected/Paid – GST/HST Paid OR |
GST/HST column total
Note
This report does not include Journal Entries made to the 2202 GL account. |
|
Reports > Accounting > General Ledger Chart of Account = 2202 Collected/Paid – GST/HST Paid
|
Total Debits minus credits from the 2202 GST/HST Paid GL Account
Note
This GL debit balance includes all Journal Entries made to the account
|
||
| 107 | Adjustments to be deducted when determining the net taxes |
Reports > Accounting > General Ledger Chart of Account = 2201 Collected/Paid – GST/HST Collected |
Total Debits from the 2201 GST/HST Paid GL Account |
| 108 | Total ITCs and adjustment | Line 106 + 107 | |
| 109 | Net Tax | Line 105 – 108 | |
| 110 | Installment and other annual filer payments |
Accounting > Operating Account > Search > Export Search criteria:
|
Export report to csv and sum the total of the checks sent to CRA |
| 111 | Rebates | No report available with this information | |
| 112 | Total Other Credit | Line 111 + 112 | |
| 113(A) | Balance | Line 109-112 | |
| 113(B) | Total Other Debits | Line 204 + 405 | |
| 113(C) | Balance | Line 113(A) + 113(B) | |
| 114 | Refund Claimed | Amount from line 113(C) if negative | |
| 115 | Amount Owing | Amount from line 113(C) if positive |
For additional information, see Track your Input Tax Credits (ITC).