Make changes to my GST/HST account
The following information will help you make changes to your GST/HST account.
- Accounting periods
- Reporting periods
- Fiscal year
- Opening more locations, branches or divisions
- Other changes to your GST/HST account
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.
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 want to change from quarterly to annual filing, tell us no later than three months after the beginning of the fiscal year for which you want the change to take effect. In all other cases, you must tell us no later than two months after the day you want the change to take effect.
More information is available on Reporting periods.
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.
More information is available on Fiscal year.
Opening 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.
More information is available on Opening more locations, branches or divisions.
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.
- Date modified: