Reporting periods

Your sales estimate will 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.

Once you have registered, you can choose to change your reporting period by completing Form GST20, Election for GST/HST Reporting Period.

Forms and publications

• General Information for GST/HST Registrants guide (RC4022)
• The Business Number and Your Canada Customs and Revenue Agency Accounts booklet (RC2)
• Form RC1, Request for a Business Number (BN)
• Form GST20, Election for GST/HST Reporting Period

Related topics

• Business Registration On-line
• BusinessGateway.ca
• Related provincial and territorial government sites
• Canada's Business and Consumer Site