Sales amount / reporting period

Your sales amount will determine how many times a year you have to file GST/HST returns. We refer to these as reporting periods.

For each reporting period, you have to prepare and send us a GST/HST return showing the amount of GST/HST you charged or collected from your customers and the amount of GST/HST you paid or owe to your suppliers.

Your reporting period is based on the total of:

• annual taxable supplies of goods and services made in Canada
• zero-rated goods and services
• annual taxable supplies of all your associates

When calculating annual taxable sales, do not include:

• sales made outside Canada
• zero-rated exports of goods and services
• zero-rated financial services
• taxable sales of capital real property
• goodwill

When you register for a GST/HST program account, we assign the reporting period, but you can choose one of the options in the following chart:

Once you have registered, you can choose to change your reporting period by completing Form GST20, Election for GST/HST Reporting Period.

Forms and publications

• The Business Number and Your Canada Revenue Agency Program Accounts pamphlet (RC2)
• General Information for GST/HST Registrants guide (RC4022)
• Form RC1, Request for a Business Number (BN)
• Form GST20, Election for GST/HST Reporting Period

Related topics

• Business Registration Online
• Canada Business
• Related provincial and territorial government sites
• Canada's Business and Consumer Site - Industry Canada