How the CRA assigns a period
The assigned period depends on revenue from taxable supplies made in Canada, including zero-rated supplies and those of associated businesses, in your previous fiscal year. Exempt supplies, exports, supplies made outside Canada, taxable sales of capital real property and goodwill are left out of that measure.
Revenue of $1,500,000 or less generally means an annual period, more than $1,500,000 up to $6,000,000 means quarterly, and more than $6,000,000 means monthly. A new registrant is generally assigned an annual period. If you cross a threshold during a year, the change can take effect part-way through it, so watch your quarterly sales.
Choosing to report more often
If you are assigned an annual period you can usually elect monthly or quarterly reporting. A quarterly filer with revenue up to $6,000,000 can elect monthly. The election is made through My Business Account or on Form GST20.
A business that regularly claims input tax credits may prefer to file more often, because refunds arrive sooner. A business that spends little time on its books may prefer fewer, larger returns.
How the period sets your due dates
Monthly and quarterly filers must file and pay one month after the period ends. Most annual filers have three months after their fiscal year-end. A sole proprietor with a December 31 year-end and business income pays by April 30 and files by June 15. If a due date lands on a weekend or CRA-recognized holiday, the next business day applies.
For illustration, a quarterly filer whose period ends March 31 has until April 30. An annual corporation with an August 31 year-end has until November 30. The dates for your own account are shown in your CRA account.
What to discuss with your accountant
Ask whether your current period still fits your sales volume, whether a more frequent period would improve cash flow, and whether your bookkeeping can support the earlier deadline. Annual filers should also ask whether quarterly instalments apply.
Bring your last return, your CRA filing dates and a sales report by quarter. Remember that every period requires a return, even a quiet one.
Sources & editorial notes
Sources checked October 24, 2026. The examples are illustrative and provide general information. Discuss how the guidance applies to your circumstances with your accountant.
- General information for GST/HST registrantsCanada Revenue Agency
- GST/HST filing and payment deadlinesCanada Revenue Agency
Rules and guidance can change. Use the current official source and confirm the treatment for your facts. To flag an error, contact Sora.