Check the GST reporting period threshold against your annual taxable supplies before choosing an annual, quarterly or monthly filing period. A GST/HST reporting period is the period covered by a GST/HST return. It is not a promise about income-tax payment frequency and is not the same as the fiscal year. The CRA generally assigns a period when registration occurs; eligible registrants can elect to file more frequently.
| Annual taxable-supplies threshold | General assignment | Option |
|---|---|---|
| $1,500,000 or less | Annual | Monthly or quarterly |
| More than $1,500,000 to $6,000,000 | Quarterly | Monthly |
| More than $6,000,000 | Monthly | None |
The threshold has inclusions and exclusions. Use the CRA table, not gross deposits or an old sales figure.
Filing handoff
Monthly and quarterly returns and payments are generally due one month after the period ends. Annual filers can have different filing and payment dates. Check the due date printed on the return and use the GST/HST filing guide for filing, payment and correction steps.