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

**Flag: 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): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html

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