Changing Your Filing Frequency
The table below shows the assigned filing frequencies and the elections you can make to change the assigned frequency.
- 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
|Over $1,500,000 but not over $6,000,000
|$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.