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GST/HST and QST Filing and Assessment Periods
Notes
(1) Taxable supplies include those that are zero-rated. Some supplies, however, may be
excluded for the purpose of these calculations.
(2) In order to use the optional reporting period, an election must generally be filed at the start
of the year.
(3) For GST/HST and QST reporting, an individual with an annual reporting period, with
business income and a December 31 year-end, must pay by April 30 and file by June 15.
Special rules also apply for some financial institutions.
(4) The assessment period is generally 4 years, however this period may be extended in some
circumstances, including if there is fraud or misrepresentation attributable to neglect,
carelessness or wilful default.
(5) After the Canada Revenue Agency has confirmed its Notice of Assessment or
Reassessment, the period to file an appeal is generally 90 days.
Annual Level of Taxable Supplies
1
Up to
$1,500,000
$1,500,000 to
$6,000,000
Over
$6,000,000
Reporting period
Annually
Quarterly
Monthly
Optional reporting
period
2
Monthly or
quarterly
Monthly
None
available
Filing due date
Three months
after end of
annual reporting
period
3
One month
after end of
reporting
period
One month
after end of
reporting
period
Assessment period
4
4 years
4 years
4 years
Period for Notice
of Objection
90 days
90 days
90 days
Period for Notice
of Appeal
5
90 days
90 days
90 days
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