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The GST/HST filing frequency for most small Canadian businesses is once a year. The CRA assigns your reporting period from your taxable revenue in the previous fiscal year: annual at $1,500,000 or less, quarterly above that up to $6,000,000, and monthly above $6,000,000.
How often do you have to file GST/HST?
| Taxable revenue, previous fiscal year | Reporting period | Return due |
|---|---|---|
| $1,500,000 or less | Annual | 3 months after fiscal year end |
| Over $1,500,000 up to $6,000,000 | Quarterly | 1 month after each quarter |
| Over $6,000,000 | Monthly | 1 month after each month |
The revenue that counts comes from taxable supplies made in Canada during your last fiscal year. Sole proprietors with a 31 December year end and business income get a special rule: any balance is due 30 April, but you have until 15 June to file the return. The CRA’s reporting requirements page lays out the deadlines.
Can you file more often than you have to?
Yes. An annual filer can elect quarterly or monthly, and a quarterly filer can elect monthly, either through the CRA’s “File an election” service or on Form GST20.
Why bother? If you pay more tax on purchases than you collect, monthly returns get your refunds back sooner. If you collect more than you pay, fewer and larger returns may suit you better. It’s more paperwork in exchange for faster cash. We couldn’t confirm the cut off dates for making an election, so check the CRA page before you switch.
When does your reporting period change by itself?
Growth can push you up a tier mid-year. Once your taxable revenue passes a threshold, the CRA moves you to the more frequent period, starting on a date its rules set. The details of that timing are in the CRA’s guidance, and we haven’t re-checked them here. So watch your sales total every month, because year end is too late to notice.
How do you find out which period you’re on?
Don’t guess from the table. Your assigned period shows in your CRA My Business Account, and the CRA also sets it out when it registers you.
A small example helps. Chantelle sells handmade soap online from Fredericton and registers in the spring. With well under $1,500,000 in sales, her period is annual, and her return arrives three months after her fiscal year end. Her real job is the other eleven months: setting aside the tax she collects, a few bucks at a time, so the bill on the due date isn’t a shock. Those who choose quarterly or monthly filing often do it for exactly that reason.
What does the tax on your sales look like?
Picture a consultant in Ontario who sells $80,000 of services in a year. The GST/HST calculator shows $10,400 of HST at 13%, so customers pay $90,400 in total. In Alberta the same sales carry $4,000 of GST at 5%.
That business sits far under the $1,500,000 line, so its period is annual. The Ontario consultant is holding $10,400 of collected HST, less any credits for tax paid on business costs, and setting it aside each month avoids a big bill later. If you only have receipts with tax already in the total, the HST reverse calculator pulls the tax back out.
What about instalments, deadlines and penalties?
Annual filers whose net tax was $3,000 or more in both the previous and the current year may have to pay quarterly instalments, each due within a month after the end of a fiscal quarter. If you’re a sole proprietor, try the tax instalments calculator for income tax, which follows separate rules.
| Problem | Penalty |
|---|---|
| Late return with an amount owing | 1% of the amount owing, plus 0.25% of it for each full month late, up to 12 months |
| Not filing electronically, first time | $100 |
| Not filing electronically, later times | $250 per return |
| Ignoring a demand to file | $250 |
Say you owe $2,000 and the return is three full months late. The base is $20 and the monthly add-on is $5, so the penalty is $20 plus three times $5, or $35, before interest. Owe nothing, or expect a refund, and no late filing penalty applies.
What mistakes should you avoid?
- Skipping a return because there was no activity. A registrant files for every period, even a nil return.
- Filing on paper. Registrants, apart from charities and certain financial institutions, must file electronically for periods ending in 2024 and later.
- Counting exempt sales in the revenue test. Only taxable supplies count.
- Treating a weekend due date as final. When the date falls on a weekend or holiday, it moves to the next business day.
- Forgetting that the tax you collect belongs to the CRA, so keep it out of your operating account.
If you also run payroll, compare due dates with the payroll remittance calculator, because those deadlines are different.
What this page is based on
Thresholds, due dates and penalties come from Canada Revenue Agency pages on GST/HST reporting requirements, the registrant guide RC4022 and the GST/HST filing penalties page, checked on 30 September 2026. Your own due dates appear in your CRA account. No government body has reviewed or endorsed what you read here.
Frequently asked questions
How often do small businesses file GST/HST?
Once a year, when taxable revenue in the previous fiscal year was $1,500,000 or less and no shorter period was chosen.
When does a business have to file monthly?
When taxable revenue is more than $6,000,000. The change starts the first day of the fiscal quarter after it passes.
Can I file more often than assigned?
Yes. Use the File an election service or Form GST20 to move from annual to quarterly or monthly, or from quarterly to monthly.
What's the due date for an annual filer?
Three months after the fiscal year end. Sole proprietors with a 31 December year end pay by 30 April and file by 15 June.
What's the penalty for filing late?
It's 1% of the amount owing plus 0.25% of that for each full month late, up to 12 months. There's none when you owe nothing.
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