You are a GST/HST registrant and have a monthly reporting period. Although you calculated the taxable benefits, including any GST/HST and PST, for each applicable pay period provided to your employees during 2022, you are considered to have collected the GST/HST on the taxable benefits at the end of February 2023. In your GST/HST return for the reporting period that includes the last day of February 2023, you have to include the GST/HST for the taxable benefits given to your employees in the prior calendar year on line 103 (line 105 if filed electronically) of your GST/HST return.

If the GST/HST is for a reimbursement made by an employee or an employee's relative for a taxable benefit other than a standby charge or the operating expense of an automobile, the amount may be due in a different reporting period. For more information, see Benefits other than automobile operating expense benefits.