GST Business Filing

GST/HST is a tax that registered businesses collect from customers on taxable goods and services and report to CRA.

Who Needs to Register for GST/HST?

You generally need to register for GST/HST if you:

  • Operate a business or are self-employed and your taxable sales go over $30,000 under the CRA's small-supplier rules.

  • Are an independent contractor or freelancer and your taxable revenues exceed the threshold.

  • Operate through a corporation and the corporation's taxable revenues exceed the threshold.

  • Are already registered for GST/HST, even if your sales later decrease below $30,000, unless your GST/HST account is properly closed.

  • Choose to register voluntarily even though your taxable sales are $30,000 or less.

Already Registered?

Once you have a GST/HST account, you generally need to file a GST/HST return for every reporting period, even if:

You had no sales • You collected no GST/HST • Your business had no activity

Your filing frequency may be monthly, quarterly, or annually.

GST/HST Reporting Period

Your GST/HST reporting period tells you how often you need to file a GST/HST return with CRA. Your business may be assigned a monthly, quarterly, or annual reporting period.

Monthly
You file a GST/HST return every month. The return and payment are generally due one month after the end of each reporting period.

Quarterly
You file a GST/HST return every three months. The return and payment are generally due one month after the end of each reporting period.

Annually
You file once a year. Your exact filing and payment deadlines depend on your business type and fiscal year.

For individuals with business income who are annual GST/HST filers and have a December 31 fiscal year-end, the return is generally due June 15, while any GST/HST amount owing is generally due April 30.

Not Sure About Your Reporting Period?

You can find your GST/HST reporting period and filing deadline in your CRA My Business Account, if you have added your business account to your CRA account.

You can also find this information on letters or notices sent to you by CRA.

Still not sure? Let us know and we can help you determine your GST/HST reporting period and filing deadline.

Important – Tell Us If You Have a GST/HST Account

Your tax preparer may not automatically know that you have a GST/HST account. If you are registered for GST/HST, make sure you tell us and provide your GST/HST number and reporting period.

Your GST/HST return is separate from your personal income tax return and may need to be filed separately.

If you have outstanding GST/HST returns, CRA may hold certain refunds or credits until your required returns are filed.

Not sure if you have a GST/HST account? Let us know and we can help you determine what information is needed.