Reporting periods for charities

All charities are assigned an annual reporting period when they register for a GST/HST account.

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.

You have the option of changing your annual reporting period to a monthly or quarterly 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