GST/HST is one of the first tax obligations a growing Canadian business meets, and one of the easiest to get wrong. Here is a plain-English overview of registration, filing frequency and deadlines.
When do you have to register?
You must register for a GST/HST account once your worldwide taxable sales are more than $30,000 in a single calendar quarter or over four consecutive calendar quarters. Below that you are a small supplier and registration is optional. Many businesses register voluntarily so they can claim input tax credits (ITCs) on their expenses.
How often do you file?
Your filing frequency is set by your annual taxable supplies:
| Annual taxable supplies | Assigned frequency | Optional |
|---|---|---|
| $1.5 million or less | Annual | Quarterly or monthly |
| Over $1.5 million up to $6 million | Quarterly | Monthly |
| Over $6 million | Monthly | None |
Filing more often than required can make sense if you usually get a refund, for example exporters or businesses with large equipment purchases.
When are returns and payments due?
- Monthly and quarterly filers: one month after the end of the reporting period.
- Annual filers: generally three months after the fiscal year-end.
- Individuals with business income and a December 31 year-end: the return is due June 15, but any balance must be paid by April 30 to avoid interest.
- Annual filers owing $3,000 or more in net tax may need to make quarterly instalments during the next year.
Most registrants must now file GST/HST returns electronically.
Don’t forget provincial sales tax
In BC, Saskatchewan and Manitoba, provincial sales tax is a separate return filed with the province. In Quebec, the QST and usually the GST are filed with Revenu Québec. See our province guides.
How we help
Our GST/HST filing service prepares every return from reconciled books, so your ITCs are complete and every figure has support if the CRA ever asks. Combined with monthly bookkeeping, your return is ready well before the deadline.
This article is general information, not tax advice. Rules and thresholds change, so confirm current requirements on canada.ca or with your accountant.