REG-03 — Annual reporting period assigned where annual taxable supplies are $1,500,000 or less

Current — Verified against the live source. Safe to cite.

Annual reporting period assigned where annual taxable supplies are $1,500,000 or less. Quarterly where more than $1,500,000 but not more than $6,000,000. Monthly above $6,000,000

Sources

RC4022 (primary) · local copy

Record

Anchor ID: REG-03 (permanent)
Jurisdiction: FED
Section: 2.1 GST/HST registration, filing and reporting periods
Verified: 2026-08-27 — by a person, against the source
Review cycle: legislative

Changes mentioning REG-03

Date Change

28 Aug 2026

Date	Change
28 Aug 2026	Added the banned source's own URL to the Source column of 8 Part 4 rows. The Confirm at URLs alone were not matchable: they point at the replacement authority, so a checker matching on them would have rejected the correct source and passed the banned one. With Source URLs in place, exactly two rows are true dual-listings — Memorandum 3-6 (also XB-04) and RC4022 (also REG-03, TIM-01), the two the `SCOPED` design exists for. The remaining 6 rows have no live URL because the source is cancelled, 404 or fictional; those stay a manual name check

Added the banned source's own URL to the Source column of 8 Part 4 rows. The Confirm at URLs alone were not matchable: they point at the replacement authority, so a checker matching on them would have rejected the correct source and passed the banned one. With Source URLs in place, exactly two rows are true dual-listings — Memorandum 3-6 (also XB-04) and RC4022 (also REG-03, TIM-01), the two the SCOPED design exists for. The remaining 6 rows have no live URL because the source is cancelled, 404 or fictional; those stay a manual name check

The full changelog