Changing Your Filing Frequency

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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.
Assigned filing frequency and possible elections based on total taxable sales
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.

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