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GST/HST Instalment and Filing Thresholds

  1. What is the GST/HST annual filing threshold?
  2. What is the proposed GST/HST annual filing threshold?
  3. What is the GST/HST instalment threshold?
  4. What is the instalment threshold for GST/HST registrants proposed in the 2007 Budget?
  5. How will GST registrants be informed of the changes to the instalment and annual filing thresholds?

Q.1 What is the GST/HST annual filing threshold?

A.1 GST/HST registrants with taxable supplies that do not exceed $500,000 in a fiscal year may elect to have reporting periods that are fiscal years.

Q.2 What is the proposed GST/HST annual filing threshold?

A.2 The 2007 Budget proposes to increase the annual filing threshold to $1,500,000 for reporting periods beginning after 2007.

Q.3 What is the GST/HST instalment threshold?

A.3 GST/HST registrants who are annual filers are required to make quarterly instalments if their net tax payable for the preceding year is more than $1,500.

Q.4 What is the instalment threshold for GST/HST registrants proposed in the 2007 Budget?

A.4 The 2007 Budget proposes to increase the instalment threshold to $3,000 for reporting periods beginning after 2007.

Q.5 How will GST registrants be informed of the changes to the instalment and annual filing thresholds?

A.5 GST registrants will be sent an information insert with their annual return, which is scheduled to be mailed out in November 2007. As well, the GST/HST News publication will be updated to include this information.

Date Modified: 2007-03-22

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