Tax rule Canada

GST/HST reporting periods: annual, quarterly or monthly

How often you file GST/HST returns, as the CRA sets it out, and the period Bilbx's Tax Lab shows: a year ending December.

The period Tax Lab starts with

A year ending December

Checked against the CRA's own pages on . This is the figure Bilbx uses.

The rule

  1. When you register for the GST/HST, the CRA generally assigns an annual reporting period, and you may choose a more frequent one.

    What the CRA says

    “When you register for the GST/HST, the CRA generally assigns an annual reporting period. However, you may choose a more frequent reporting period.”

  2. A sole proprietor with an annual reporting period uses a calendar year as their fiscal year.

    What the CRA says

    “If you are a sole proprietor with an annual reporting period, you use a calendar year as your fiscal year”

How Bilbx applies it

  • Tax Lab, part of Bilbx Premium, shows your sales tax for each filing period, and starts with a year ending December.
  • In Settings you can choose monthly, every two, three or six months, or yearly, and the month a period ends in.

Worked examples

Bilbx's own tests run these exact cases against the website and the app.

  • June 30, 2026

    Filing:
    Yearly, ending Dec
    Tax Lab's period:
    January 1, 2026 to December 31, 2026

  • December 31, 2026

    Filing:
    Yearly, ending Dec
    Tax Lab's period:
    January 1, 2026 to December 31, 2026

  • April 1, 2026

    Filing:
    Quarterly, ending Mar, Jun, Sep, Dec
    Tax Lab's period:
    April 1, 2026 to June 30, 2026

Check a receipt

Enter a receipt to see what Bilbx does with it under Canada's rules. It is worked out in your browser by the same code the app runs, and nothing you enter is sent or stored.

Enter a date and a total to see the answers.

Sources

Spotted something that doesn't match the CRA's guidance?

Every sentence in the rule is checked against the CRA's own guidance, quoted beneath it and linked above. Last checked . Rules version 60f9162250af. Terms.

More for Canada: every tax rule Bilbx applies and guides on receipts and tax records.