Free tool · Canada · 2 minutes
Pick your revenue band and your current filing frequency. This checker shows the reporting period the Canada Revenue Agency chart assigns for that band, and whether an election to file more or less often is the route the CRA page describes. It is not tax advice, and it does not decide your filing frequency for you.
These are the assigned reporting periods from the Canada Revenue Agency page linked below. Your reporting period is usually based on your annual revenue from taxable supplies of property and services made in Canada during the preceding fiscal year.
| Annual taxable supplies | Assigned reporting period |
|---|---|
| $1,500,000 or less | Annual |
| More than $1,500,000 up to $6,000,000 | Quarterly |
| More than $6,000,000 | Monthly |
| Charities | Annual |
When you work out annual taxable supplies, include zero-rated supplies and the taxable supplies of all your associates. Do not include supplies made outside Canada, zero-rated exports, zero-rated supplies of financial services, exempt supplies, taxable sales of capital real property, or supplies of goodwill. That counting rule is stated on the same CRA page.
Next step: read the full step-by-step guide: How to Change Your GST/HST Filing Frequency in Canada