Making changes to a GST/HST account

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How do you change your accounting periods?

If your business uses accounting periods other than calendar months or quarters, or if you want to use fiscal months that do not meet the guidelines, you have to notify us before the start of the fiscal year to which the change relates (unless you are a new registrant).

More information is available on Accounting periods.

How do you change your reporting periods?

Your annual sales generally determine how many times a year you have to file GST/HST returns. We refer to these periods 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. When you register for a GST/HST account, we assign the reporting period, but you can choose an optional reporting periods if you qualify .

If you qualify for an optional period and you want to change your assigned reporting period, complete and send us Form GST20, Election for GST/HST Reporting Period.

More information is available on Reporting periods.

How do you change your fiscal year?

Your fiscal year is the tax year or financial year of your business.  It is usually the calendar year. However, it also can be a non-calendar year. To change your fiscal year, use Form GST70, Election or Revocation of an Election to Change a GST/HST Fiscal Year.

More information is available on Fiscal year.

How do you change your GST/HST program account to open more locations, branches or divisions?

Although you have to register your business as a single entity, you can apply to have your branches or divisions file their own returns.  If you want to file separate GST/HST returns for your branches or divisions, use Form GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions.

More information is available on Opening more locations, branches or divisions.

How do you make other changes to your GST/HST account?

If you want to change other information related to your business account, such as your legal name, your address, or your telephone number, see Changes to your business.


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