Making changes to a GST/HST account

Depending on your business needs you may want to change your GST/HST account. Use the following tabs to determine if you can and how to change your GST/HST account.

General business information

General business information

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

Fiscal year

Fiscal year

You may want to make the following changes to your GST/HST fiscal year:

  • Election to use a calendar fiscal year 
  • Election to use a non-calendar fiscal year
  • Revoking your previously chosen GST/HST fiscal year

You can view or make changes to your GST/HST fiscal year online.

View or make changes online

You can also make these changes using Form GST70, Election or Revocation of an Election to Change a GST/HST Fiscal Year.

Reporting period

Reporting period

Usually, the assigned reporting period is based on your annual total revenue. This will generally determine how many times a year you have to file GST/HST returns.

The following chart shows the assigned reporting periods based on your revenues and the options available.

Optional reporting period
Annual Taxable Supplies Assigned reporting period Optional reporting period
$1,500,000 or less Annual Monthly or Quarterly
More than $1,500,000 up to $6,000,000 Quarterly Monthly
More than $6,000,000 Monthly Nil
Charities Annual Monthly or Quarterly
Listed Financial Institutions (except if deemed to be a listed financial institution) Annual Monthly or Quarterly
Calculating your total revenue (show/hide)

Your reporting period is determined based on the total revenue from your annual taxable supplies of property and services made in Canada in the immediately preceding fiscal year or in all preceding fiscal quarters ending in a fiscal year.

When calculating annual taxable supplies include:

When calculating annual taxable supplies do not include:

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

If you qualify, you can view or make changes to your GST/HST reporting period online.

View or make changes online

You can also make these changes using Form GST20, Election for GST/HST Reporting Period.

If you are a listed financial institution, you can revoke a previously made election to file monthly or quarterly using Form GST20-1, Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution.

Accounting periods

Accounting periods

You may want to make changes to your GST/HST accounting periods.

You have to notify us that your businesses' accounting periods:

  • vary in length throughout your fiscal year; or
  • quarter-end and month-end dates do not end on the last day of a calendar month

You can also request approval to use fiscal months that are not within standard guidelines.

You may view or make changes to your accounting periods online.

View or make changes online

You can also make these changes using Form GST71, Notification of Accounting Periods for GST/HST.

Important information

You have to file a new notification for each fiscal year for which you want to use your accounting periods. If you do not tell us your accounting periods, we will revert your GST/HST return and payment due dates to calendar months or calendar quarters, as appropriate.

Branches or divisions

Branches or divisions

You may want to keep track of your GST/HST accounts separately if your business has any of the following:

  • more than one location
  • more than one business activity (for example, gas station and pizza parlour)
  • offices in different provinces
  • divisions
  • different departments (for example, manufacturing and sales)

To qualify to file separately, your branches or divisions have to be separately identified either by their location or the nature of their activities. They must also keep separate records. The branches and divisions have to keep the same reporting periods as the parent company.

Application or revocation of the authorization to file separate GST/HST returns and rebate applications for branches or divisions (GST10)

Application or revocation of the authorization to file separate GST/HST returns and rebate applications for branches or divisions (GST10)

Although you have to register your business as a single entity, as the head office, you can apply for, or revoke, the authorization for:

  • your branches or divisions to file their own GST/HST returns
  • an eligible public service body that is entitled to rebates to file separate rebate applications for your branches or divisions

You can apply for, or revoke, the authorization using Form GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions

 

Application by a public service body to have branches or divisions designated as eligible small supplier divisions (GST31)

Application by a public service body to have branches or divisions designated as eligible small supplier divisions (GST31)

If your public service body has branches or divisions, you may also apply to have each branch or division with $50,000 or less in annual taxable supplies designated as a small supplier division.

A branch or division will qualify as a small supplier division if all of the following conditions are met:

  • It has taxable supplies of $50,000 or less over the past four consecutive calendar quarters and also $50,000 or less in the current calendar quarter
  • You can separately identify the branch or division by either its location or the nature of its activities
  • Separate records, books of account, and accounting systems are kept for the branch or division
  • You have not revoked an earlier designation of the branch or division within the previous 365-day period

You can apply for authorization using Form GST31, Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions.

Application to deem one unincorporated organization to be a branch of another unincorporated organization (GST32)

Application to deem one unincorporated organization to be a branch of another unincorporated organization (GST32)

This application may be made jointly by one unincorporated organization and another unincorporated organization that is a member of the main organization. 

If this application is approved by the CRA, the main organization is treated as one person for GST/HST purposes. The GST/HST will not apply to transfers of property or services between the two organizations. This also means that the main organization is responsible for all obligations under the legislation that result from the activities of both organizations. 

You can apply for authorization using Form GST32, Application to Deem One Unincorporated Organization to Be a Branch of Another Unincorporated Organization.

 

 

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