Changing Your Filing Frequency
The table below shows the assigned filing frequencies and the elections you can make to change the assigned frequency.
Note
- Charities can choose their filing frequency regardless of the amount of their total annual taxable sales.
- Garment manufacturers are required to file monthly QST returns.
| Annual taxable sales | Assigned filing frequency | Election |
|---|---|---|
| Over $6,000,000 | Monthly | None |
| Over $1,500,000 but not over $6,000,000 | Quarterly | Monthly |
| $1,500,000 or less | Annual (with or without instalments) | Monthly or quarterly |
If you wish to change your assigned filing frequency, you must file form FP-2620-V, Election Respecting the GST/HST and QST Reporting Period.
If you expect to claim refunds often, a shorter reporting period is to your advantage. Once you have chosen a filing frequency, you must normally use it for at least one year.
You can view information about your filing frequency elections in My Account.