How often do I have to file my HST return in Ontario?

When you register for HST with the CRA, your filing frequency depends on your annual taxable revenues. Businesses with taxable revenues under a lower threshold are typically assigned an annual filing period; those above a higher threshold file quarterly; and larger businesses file monthly. The CRA assigns your filing frequency at registration, and it can change as your business grows.

Annual filers have one HST return due each year, typically three months after your fiscal year end. Quarterly filers have four returns per year. Monthly filers have twelve. You can elect to file more frequently than your assigned period if it helps your cash flow (for example, if you regularly have ITCs to recover).

For most small Ontario businesses just crossing the $30,000 registration threshold, annual filing is the starting point. As revenue grows beyond CRA thresholds, the assigned period shortens. Late filings attract interest and penalties, so marking return due dates on your calendar is important. If you are unsure of your assigned filing frequency, you can confirm it by logging into your CRA My Business Account.