Include Canadian taxable and zero-rated supplies
Use taxable supplies made in Canada, including zero-rated supplies made in Canada, plus taxable supplies of associates.
Free · private · CRA and Revenu Québec sources
GST/HST filing frequency calculator: annual, quarterly, or monthly?
Screen the reporting period normally assigned at C$1.5 million and C$6 million—or the date an ordinary filer changes during the fiscal year. Keep the reporting-period test separate from the C$30,000 registration threshold.
Assigned period table
The ordinary reporting-frequency boundaries.
For an ordinary registrant, CRA assigns a period from this separate annual taxable-supplies test. A business can usually elect a more frequent period, but not a less frequent one unless it qualifies and completes the account change.
| Annual taxable supplies for this test | Assigned period | Optional period |
|---|---|---|
| C$1,500,000 or less | Annual | Quarterly or monthly |
| More than C$1,500,000 through C$6,000,000 | Quarterly | Monthly |
| More than C$6,000,000 | Monthly | None |
Use the right revenue number
C$1.5M is a reporting-period test—not the C$30,000 registration test.
Exclude specified revenue
Do not include supplies outside Canada, zero-rated exports, exempt supplies, zero-rated financial services, taxable capital-real-property sales, or goodwill.
Annualize a short first year
CRA says a registrant that was not registered for the entire previous fiscal year may need to calculate the amount as if registered for the entire year.
Read the live account last
The reporting period and expected returns shown in the CRA or Revenu Québec account are the operational record. This calculator is a screen, not an account change.
Changes during the year
When an ordinary filer crosses a boundary mid-year.
CRA measures cumulative taxable supplies through completed fiscal quarters. Exact C$1.5M and C$6M amounts remain in the lower band; the change happens only when the amount is more than the boundary.
Annual filer: over C$1.5M in Q1
Quarterly reporting begins on the first day of fiscal Q2. CRA says to call and report the change.
Annual filer: over C$1.5M by Q2
Quarterly reporting begins on the first day of fiscal Q3, with the opening annual period becoming a stub period.
Annual filer: first over C$1.5M in Q3 or Q4
Quarterly reporting begins on the first day of the next fiscal year.
Annual or quarterly filer: over C$6M
Monthly reporting begins on the first day of the next fiscal quarter, or the next fiscal year after a Q4 crossing.
How to use the calculator
Confirm scope, calculate, then verify the account.
- 01
Choose the assigned-period screen for a prior-year or annualized amount, or the current-year screen for completed fiscal quarters.
- 02
Confirm that the amount follows the reporting-period inclusions and exclusions—not the small-supplier threshold scope.
- 03
Choose the registrant profile. Charities and listed financial institutions use assignment exceptions; special cases stop for review.
- 04
Compare the result with the live tax account, confirm any stub period or election, then use the deadline calculator for the resulting period.
Current primary sources
Keep the live rules beside the result.
The calculator reproduces the ordinary public assignment table and CRA’s completed-quarter timing. It does not access an account, make an election, notify an agency, or determine a special return.
Canada Revenue AgencyRC4022 reporting periods and in-year changesOpen the current registrant guide Canada Revenue AgencyChange a GST/HST account or reporting periodOpen the account-change rules Canada Revenue AgencyForm GST20 reporting-period electionOpen the current form page Revenu QuébecGST/QST filing frequency and form FP-2620-VOpen the Québec rules
Reporting-frequency questions
Annual, quarterly, and monthly filing FAQ.
How often do I file GST/HST returns?
For an ordinary registrant, C$1.5M or less is assigned annual, more than C$1.5M through C$6M is quarterly, and more than C$6M is monthly. The live tax account remains the final operational reference.
Can I file GST/HST more often than the assigned period?
Generally yes. An ordinary annual filer may elect quarterly or monthly, and an ordinary quarterly filer may elect monthly. CRA provides an online account service and Form GST20; Québec uses form FP-2620-V for GST/QST.
Can I switch from monthly or quarterly to annual?
A lower revenue amount does not automatically make the existing account less frequent. CRA says an eligible monthly or quarterly filer can elect a less frequent period after 12 months when taxable supplies fall below the applicable threshold.
Do US clients count in the C$1.5M/C$6M test?
The reporting-period rule includes taxable and zero-rated supplies made in Canada but excludes supplies made outside Canada and zero-rated exports. Classify each cross-border supply before including or excluding it.
Are charities always annual filers?
CRA assigns charities an annual period regardless of revenue. A charity can elect quarterly or monthly reporting, but charity-specific net-tax and filing rules still require care.
What is different for a listed financial institution?
Most listed financial institutions are assigned annual regardless of revenue and have separate optional-period and return rules. Corporations listed only because of a section 150 election and selected listed financial institutions require a more specific review.
Are GST and QST filing frequencies the same in Québec?
Revenu Québec publishes the same C$1.5M/C$6M ordinary table and normally requires matching fiscal years and periods for GST and QST. Special rules apply, including monthly QST filing for garment manufacturers.
Does annual filing mean one payment per year?
Not necessarily. An annual filer may have to make quarterly instalments when the separate net-tax tests are met. Use the instalment calculator after confirming annual status.
Educational scope
Prepare a review questionKnow what this frequency screen does not decide.
It does not determine registration, taxability, place of supply, a selected listed financial institution’s period, a charity’s special net-tax method, a garment manufacturer’s QST obligation, an election’s effective date, a fiscal-year change, accounting periods, return receipt, or penalties. Confirm the account and obtain professional advice for material or unusual facts.
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