Canada Revenue Agency
www.cra.gc.ca
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Reporting periods
Your annual sales 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 supplies of goods and services; and
- annual taxable supplies of all your associates.
When calculating annual taxable supplies do not include:
- supplies made outside Canada,
- zero-rated exports of goods and services,
- zero-rated supplies of financial services,
- taxable sales of capital real property, or
- supplies of goodwill.
We assign your reporting period when you register for a GST/HST account. You can choose to file more frequently as shown in this chart.
| Assigned and optional reporting periods | ||
| 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 |
| Financial Institutions | Annual | Monthly or Quarterly |
Changing your reporting period
When you register for a GST/HST account, we assign the reporting period, but you can choose one of the options in the chart. If you qualify for an optional period and you want to change your assigned reporting period, call us or complete and send us Form GST20, Election for GST/HST Reporting Period.
If you want to change from quarterly to annual filing, tell us no later than three months after the beginning of the fiscal year 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.
Note
If your business is using accounting periods other than calendar months or quarters, or if you want to use fiscal months that do not meet the guidelines, see Accounting periods.
Forms and publications
- Guide RC4022, General Information for GST/HST Registrants
- Booklet RC2, The Business Number and Your Canada Revenue Agency Program Accounts
- Form RC1, Request for a Business Number (BN)
- Form RC1A, Business Number (BN) - GST/HST Account Information
- Form GST20, Election for GST/HST Reporting Period
