Special rules for first time filers explains how to determine if you need to pay the GST/HST by instalments in your second fiscal year.

If you are an annual filer and your net tax for your previous fiscal year is $3,000 or more, you may have to make quarterly instalment payments in the current fiscal year.

If your business has branches or divisions that file separate returns, the threshold limit of $3,000 applies to the total net tax for the whole business, including all branches and divisions.