# How Often Do I Have to File GST/HST Returns?

> Federally, GST/HST filing frequency (your "reporting period") is set by the Canada Revenue Agency based on your annual revenue from taxable supplies, and the rule is identical in Ontario, Alberta, and every other province. Revenue of $1,500,000 or less means annual filing; between $1,500,000 and $6,000,000 means quarterly filing. Registrants can elect to file more often using Form GST20.

Published 2026-08-12 · Last reviewed 2026-08-09 · [Canonical page](https://canadalegalcenter.ca/articles/how-often-do-i-have-to-file-gst-hst-returns/)

Legal information, not legal advice.

## Working out which reporting period applies to you

Every GST/HST registrant, whether in Ontario, Alberta, or anywhere else in Canada, is assigned a "reporting period" by the Canada Revenue Agency (CRA): the block of time covered by each return you file. This is a federal rule under CRA administration, so it does not vary by province. Here is the process for figuring out yours and changing it if you want to.

1. **Add up your revenue from taxable supplies for the previous fiscal year.** This is the CRA's starting point for assigning your reporting period; taxable supplies are the goods and services on which GST/HST applies.
2. **Match that figure to the CRA's thresholds.** Registrants with $1,500,000 or less file annually. Registrants above $1,500,000 but not more than $6,000,000 (measured in the first quarter of the fiscal year) file quarterly, starting from the second fiscal quarter.
3. **Check whether your assigned period has changed.** Because the threshold is based on the previous year's revenue, a registrant whose revenue grows or shrinks can move between annual and quarterly reporting from one fiscal year to the next.
4. **Decide if you want to file more often than assigned.** Any registrant can elect a shorter reporting period, including monthly, or quarterly if revenue is not more than $6,000,000, by filing Form GST20, Election for GST/HST Reporting Period.
5. **File the return and remit for each period.** Filing the GST/HST return and remitting the tax collected is a standing responsibility of every registrant, whatever reporting period applies.

<div class="table-scroll">

| Annual taxable supply revenue | Assigned reporting period |
|---|---|
| $1,500,000 or less | Annual |
| More than $1,500,000, up to $6,000,000 | Quarterly (starting the second fiscal quarter) |

</div>

## Before you start: registration comes first

These reporting periods only apply once you are a GST/HST registrant. Registering triggers three federal responsibilities: charging and collecting GST/HST, completing and filing a GST/HST return, and remitting the tax collected. The reporting-period rules above only tell you how often you do the second and third of these.

## Why the assigned period can catch registrants off guard

Because the threshold is measured against the previous fiscal year's revenue, a business that grows past $1,500,000 does not get advance notice in the form of a letter changing its obligations; the shift to quarterly filing follows automatically from the revenue test itself. A registrant that assumes it is still an annual filer because that was true last year can miss a quarterly deadline it did not know applied.

## Electing a different frequency than the one you were assigned

The CRA's default assignment is not the only option. Any registrant may choose to file more often than required, using Form GST20, Election for GST/HST Reporting Period. This lets an annual filer move to quarterly or monthly, and lets a quarterly filer (with revenue not more than $6,000,000) move to monthly. There is no federal rule described here allowing a registrant to file less often than their assigned period; the election works only in the direction of more frequent filing.

## What this does not cover

This pack does not confirm the specific rules for registrants with revenue above $6,000,000, nor the exact filing deadlines attached to each reporting period. Registrants in that revenue range, or anyone needing a filing due date rather than a reporting frequency, should check the CRA's GST/HST filing and remittance guidance directly rather than relying on the thresholds above.

## Frequently asked questions

**Does GST/HST filing frequency differ between Ontario and Alberta?**

No. GST/HST is a federal tax administered entirely by the Canada Revenue Agency, so the same revenue-based reporting-period rules apply in Ontario, Alberta, and every other province. There is no separate provincial filing-frequency rule to check.

**Can I file monthly even if my revenue qualifies me for annual or quarterly reporting?**

Yes. Federally, any registrant can elect to file more frequently than their assigned reporting period, including monthly, by filing Form GST20, Election for GST/HST Reporting Period, with the CRA.

**What is a GST/HST reporting period?**

It is the block of time (annual, quarterly, or monthly) covered by each GST/HST return you file. The Canada Revenue Agency assigns it based on your total revenue from taxable supplies in the previous fiscal year, and the same federal rule applies across Canada.

**Do I still have to file a return if I have no GST/HST to remit?**

As a registrant, completing and filing a GST/HST return and remitting any tax collected is listed as a core federal responsibility once you are registered, regardless of which reporting period you have been assigned.


## Sources

1. [Register for a GST/HST account - Canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-account/register-account.html), Register for a GST/HST account, Canada Revenue Agency (retrieved 2026-07-17)
2. [CRA, General Information for GST/HST Registrants (RC4022)](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html), RC4022 (retrieved 2026-07-17)