FP-620 - Election
respecting the GST/HST and QST reporting period
GST and QST elections
Registrants may make certain elections to simplify the administration of the GST and the QST. A registrant may synchronize business and fiscal obligations by electing to change reporting periods.
In order to change the freqency at which the returns must be files, a registrant must use the form FP-620-V, Election respecting the GST/HST and QST reporting period.
As a rule, the election remains in effect until the registrant cancels it or no longer meets requirements.