When should I register for a GST/HST number?

In Canada, you must register for a GST/HST account once your taxable revenue exceeds $30,000 over four consecutive calendar quarters. NorthOS includes a Tax Threshold Tracker that monitors your income, providing alerts before you hit the CRA limit.

Does NorthOS support T2125 and T776 tax forms?

NorthOS automatically organizes your business income and expenses to match CRA T2125 categories — so when tax season arrives, your records are already sorted. Support for T776 (Real Estate Rentals) is in development.

Can I use NorthOS if I'm not registered for GST yet?

Yes — NorthOS is built for exactly that stage. If you're under the $30,000 threshold, NorthOS tracks your revenue so you know where you stand. You'll get an alert before you hit the limit so you're never caught off guard.

Does NorthOS use the Quick Method or Regular Method for GST/HST?

NorthOS is built around the GST/HST Quick Method — the CRA-approved simplified remittance approach available to most businesses under $400,000 in annual taxable sales. Instead of tracking every individual ITC, you remit a flat percentage of gross revenue. Your remittance is calculated automatically every time you log income.

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How Often Do I Need to File GST/HST in Canada?

You registered for GST/HST, got your Business Number, and now CRA has assigned you a filing frequency. Here's what that means, when your deadlines actually are, and the part most new registrants miss — instalments.

Your filing frequency is based on your annual revenue

CRA assigns one of three filing schedules based on how much taxable revenue your business earns:

Annual revenue	Filing frequency
Under $1.5 million	Annually (default for most sole proprietors)
$1.5 million to $6 million	Quarterly
Over $6 million	Monthly

If you're a side hustler or sole proprietor who just crossed the $30,000 threshold, you're almost certainly in the annual category. CRA will confirm your assigned frequency when you register — you can also check it in My Business Account.

What annual filing actually means

Annual filers submit one GST/HST return per year covering the full fiscal year. For most sole proprietors whose fiscal year ends December 31:

Payment is due April 30
Return is due June 15

Those are two different dates. The money needs to be with CRA by April 30 even though you have until June 15 to file the paperwork. Interest runs from April 30 if you pay late — even if your return isn't technically overdue yet.

If your fiscal year ends on a different date, your return and payment are generally due three months after year end.

You can change your frequency

Annual filing is the default, but you can voluntarily switch to quarterly if you'd rather stay on top of your remittances throughout the year instead of facing one larger amount in the spring. Some people find quarterly filing easier to manage from a cash flow perspective.

You can change your reporting period through My Business Account under the filing elections section. The change takes effect the first day of your next fiscal quarter.

Nil returns — you still have to file even if you earned nothing

If you had zero revenue in a reporting period you still have to file a return. It's called a nil return and it takes about two minutes. Skipping it is a mistake — CRA can charge late filing penalties even on a nil return, and it creates compliance issues that are annoying to clean up.

If your business is inactive for an extended period and you don't expect to earn revenue, consider closing your GST/HST account to eliminate the ongoing filing obligation.

Instalments — the part that catches annual filers off guard

Just because you file annually doesn't mean you pay annually. If your net GST/HST owing was $3,000 or more in your previous fiscal year, CRA requires you to make quarterly instalment payments throughout the current year. You can't wait and pay it all in one shot at filing time.

Instalment due dates for a December 31 fiscal year end are:

April 30
July 31
October 31
January 31

Each instalment is typically one quarter of your previous year's net tax. So if you remitted $4,000 last year, your instalments this year would be $1,000 each quarter.

If your net GST/HST is under $3,000 for the year, you don't need to make instalments — you pay the full amount when you file.

CRA doesn't always notify you proactively when you hit the instalment threshold. Check your My Business Account regularly after your first full year of filing.

Electronic filing is now mandatory

As of 2024, most GST/HST registrants are required to file electronically. Paper returns are no longer accepted for most businesses. File through CRA My Business Account using the GST/HST NETFILE service. You get a confirmation number immediately after submitting.

What happens if you file late

If you owe money and file late, CRA charges a late filing penalty of 1% of the balance owing plus 0.25% for each full month it remains outstanding, up to 12 months. Interest on unpaid amounts runs at 7% compounded daily from the payment due date.

If you can't pay the full amount, file on time anyway. Filing on time without payment avoids the late filing penalty entirely — you'll still owe interest on the unpaid balance, but the penalty is eliminated.

What NorthOS does

NorthOS tracks your GST/HST collected and expenses throughout the year so you always know your estimated remittance before filing arrives. No scrambling to reconstruct a year of transactions in April — your numbers are current every time you log in.

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This article is for informational purposes only and does not constitute tax advice. Tax rules can change — always verify with the CRA or a qualified tax professional before filing.