Goods and services tax (GST) and the harmonized sales tax (HST) - Reporting period

When you register for the GST/HST, the Canada Revenue Agency normally assigns an annual reporting period. However, you may choose a more frequent reporting period. The chart below shows the threshold revenue amounts that determine the assigned reporting periods, and the optional reporting periods available if you want to file a return more frequently.

Assigned and optional reporting periods

Revenue (Taxable) threshold amounts	Assigned reporting period	Optional reporting
$1,500,000 or less	Annual	Monthly, Quarterly
More than $1,500,000 up to $6,000,000	Quarterly	Monthly
More than $6,000,000	Monthly	Not Applicable