How often do I file GST

How often you file GST/HST is generally assigned by the CRA based on your annual taxable supplies, and you can usually elect to file more often than the minimum you are assigned.

As of the date below, the assigned frequencies work roughly like this:

• $1.5 million or less a year is annual by default (you can elect quarterly or monthly)
• more than $1.5 million, up to $6 million is quarterly by default (you can elect monthly)
• more than $6 million is monthly, with no other option

The deadline follows the frequency: monthly and quarterly returns are generally due one month after the period ends, while an annual return is generally due three months after your fiscal year-end. Those thresholds and deadlines are the ones current on the checked-on date; it is worth confirming they have not moved.

Most small online sellers start out annual or quarterly. TALISK_HQ produces the worksheet for whatever period you file on.

Where it gets specific to you

Your actual assigned period, and whether electing a different frequency helps you, depends on your numbers and your situation: that is your accountant's call. TALISK_HQ gives you the figures for the period; the filing schedule itself is set with the CRA.