GST/HST Returns: Determining Your Filing Frequency

If your business is registered for GST/HST, knowing when to file is critical to avoiding penalties and interest.

Thresholds for Filing Periods

The CRA assigns your filing period based on your annual taxable supplies (sales) from the previous fiscal year.

1. Annual Filer

• Threshold: Annual taxable supplies of $1.5 million or less.
• Requirement: File once a year. However, if you owe more than $3,000 in net tax, you may need to make quarterly installment payments the following year.

2. Quarterly Filer

• Threshold: Annual taxable supplies of more than $1.5 million up to $6 million.
• Requirement: File and remit every 3 months.

3. Monthly Filer

• Threshold: Annual taxable supplies of more than $6 million.
• Requirement: File and remit every month.

Can I Change My Frequency?

Yes! You can often elect to file more frequently (e.g., monthly instead of quarterly) if you want to get your refund checks faster (common for exporters or startups with high expenses). However, you generally cannot elect to report less frequently than your threshold allows.

Log in to your CRA My Business Account to view your current assigned period and make changes.