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

**Flag: 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): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative