This service provides a structured review of GST/HST remittance practices to help ensure accuracy, consistency and compliance with current CRA guidelines as they apply to owner operators and small transportation businesses.

GST/HST errors often arise from misinterpretation of settlements, incomplete input tax credit claims or accounting practices that do not fully reflect the operational realities of trucking. This review is designed to identify discrepancies and clarify whether remittances have been calculated and reported correctly.

Scope of Review

• GST/HST charged, collected and remitted
• Input Tax Credits (ITCs) claimed and supporting documentation
• Carrier settlement statements and tax treatment
• Common expense categories (fuel, maintenance, insurance, equipment)
• Lease, deduction and reimbursement structures
• Consistency between bookkeeping records and filed returns
• CRA correspondence or prior audit indicators (if applicable)

 

Deliverables

• A summary of observations based on the information provided
• Identification of potential discrepancies or areas requiring clarification
• Explanation of applicable GST/HST principles in plain language
• Guidance on appropriate next steps, where necessary
• Support documentation to assist discussions with accountants or tax professionals

 

Important Clarifications

• This service does not provide legal or tax filing representation
• No guarantee of refunds, reassessments  or CRA outcomes is expressed or implied
• Any adjustments, filings or communications with the CRA remain the responsibility of the taxpayer or their authorized representative

 

Who This Service Is Intended For

• Owner-operators seeking to confirm their GST/HST handling
• Small carriers reviewing past or current remittance practices
• Individuals preparing for accountant review or CRA inquiry
• Operators seeking clarity before making corrections or changes

 

Objective

The objective of this review is to support informed decision making by improving understanding of GST/HST reporting and highlighting areas where professional tax advice or corrective action may be appropriate.