Muskoka Boys Shaving Co is a GST/HST registrant operating an online store in Ontario's cottage country region

Muskoka Boys Shaving Co is a GST/HST registrant operating an online store in Ontario's cottage country region.  It is June 1, 2023 and the company is preparing its GST/HST filing for the 2022-01-01 to 2022-12-31 reporting period.

During 2022, the company made sales (excluding GST/HST) to the following locations: 

Ontario: $75,000 

Alberta: $50,000 

Nova Scotia: $14,700 

United States: $22,500 

Expenses (excluding any applicable GST/HST and acquired in Ontario) for the same period consist of: 

Purchases of inventory: $63,000 

Meals and entertainment: $4,000 

Internet (business portion) and office supplies: $1,500 

"Movember" charitable donations: $2,000 

Rent (the company operates out of the owner's principal residence): $14,000 

Legal and accounting fees: $6,000 

HST instalments for the reporting period totalled $0. 

MBSC has also been approached by an online lifestyle blog to write an article on the benefits of cartridge razors over disposable razors. MBSC will invoice the blog's head office in Manitoba $4,000 for the article when it is completed on July 1, 2023. 

Determine the GST/HST refund or balance owing for the 2022-01-01 to 2022-12-31 reporting period. include total taxable supplies, total GST/HST collected, and total ITCs.