REG-07 — Electronic filing mandatory for all registrants for reporting periods beginning in 2024

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

Electronic filing mandatory for all registrants for reporting periods beginning in 2024 or later, except selected listed financial institutions and most charities. The former $1,500,000 e-filing threshold was removed

Sources

Reporting deadlines (primary)

Record

Anchor ID: REG-07 (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