Canada Revenue Agency
www.cra.gc.ca
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Reporting periods
We will assign you a reporting period for filing your GST/HST returns when you register for GST/HST. For each reporting period, you must file a GST/HST return.
The GST/HST reporting period is based on your total annual taxable revenues in Canada as well as the annual taxable revenues of all your associates, if applicable. This amount does not include zero-rated exports of goods and services, zero-rated financial services, taxable sales of capital real property, and goodwill.
Before each filing due date, we will send you a personalized return. Although we assign you a specific reporting period, you may choose another period if you meet certain conditions.
The following chart shows the assigned and optional GST/HST reporting periods based on your annual taxable revenues, for fiscal years beginning after 2007.
Annual Taxable Revenues |
Reporting/Filing Period |
Optional Reporting Periods |
|---|---|---|
| $1,500,000 or less | Annually | Monthly/ Quarterly |
| More than $1,500,000 up to $6,000,000 | Quarterly | Monthly |
| More than $6,000,000 | Monthly | Nil |
If your annual taxable revenues are $1,500,000 or less, you may elect to file your GST/HST return quarterly or monthly.
If your annual taxable revenues are more than $1,500,000, but not more than $6,000,000, you may elect to file your GST/HST return monthly.
