GST/HST Filing Deadlines and Reporting Periods

Every GST/HST registrant files returns on a schedule the CRA assigns — and the payment deadline usually matches the filing deadline.

Due dates by filing frequency

You file	Return and payment due
Monthly	1 month after the end of each month
Quarterly	1 month after the end of each quarter
Annually	3 months after your fiscal year-end

Examples: the quarter ending September 30 is due October 31; a fiscal year ending March 31 is due June 30.

The June 15 rule for sole proprietors

If you are an individual with business income for tax purposes and a December 31 fiscal year-end, your annual GST/HST return is due June 15 — but any balance owing must be paid by April 30. Interest starts on unpaid amounts after April 30, even though the return isn’t late.

Weekends and holidays

If a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, the return or payment is on time if received on the next business day.

How your reporting period is assigned

Annual taxable sales (incl. associates)	Assigned period
$1,500,000 or less	Annual
Over $1.5 million up to $6 million	Quarterly
Over $6 million	Monthly

You can choose to file more often — monthly filing can speed up refunds if you usually get money back.

Instalments for annual filers

Annual filers whose net tax for the previous year was $3,000 or more must pay quarterly instalments, due one month after the end of each fiscal quarter.

Filing online

Electronic filing is mandatory for almost all registrants for reporting periods ending in 2024 or later. Charities and some financial institutions are exceptions.

Get your own dates — and a calendar file with reminders — from the GST/HST deadline calculator.