GST/HST filing deadlines 2026

Reviewed by EverStone CPA · July 2026

Your GST due date depends on your filing frequency — and annual filers have a second obligation most of them do not know about.

Quick answer: Monthly and quarterly filers file and pay one month after the reporting period ends. Annual filers with a December 31 fiscal year-end file by June 15 with the balance due April 30; other annual filers file and pay three months after year-end. Annual filers whose net tax was $3,000 or more last year also owe quarterly instalments.

A GST/HST due date is set by the reporting period and the assigned filing frequency: monthly and quarterly filers file and pay one month after the period ends, while an annual filer with a December year end files in June but must pay in April, and may owe quarterly instalments on top — Three frequencies, and only the annual one splits its two dates.

Filing frequency	When to file and pay
Monthly	One month after the end of each month
Quarterly	One month after the end of each quarter
Annual (Dec 31 year-end)	File by June 15 · balance due April 30
Annual (other year-end)	File and pay three months after fiscal year-end

The instalment trap for annual filers

If you file annually and your net tax for the previous fiscal year was $3,000 or more, the CRA expects quarterly instalments toward the current year — not one payment when you file. Each is generally a quarter of last year's net tax, due one month after each fiscal quarter ends. Missing them creates instalment interest even if you pay the full amount on time at year-end. Full explanation

What late GST filing costs

If you owe GST/HST and file late, the penalty is calculated as 1% of the amount owing plus 0.25% of that amount for each complete month the return is late, up to 12 months. Interest is charged separately on the unpaid balance. If you are owed a refund, there is generally no penalty — but the refund waits.

A separate and larger risk: GST collected is not your money. It is held for the Crown, and using it as working capital is how otherwise-healthy businesses end up with a debt they cannot clear.

Choosing (or changing) your frequency

Your assigned frequency depends on annual taxable supplies, and you can often elect to file more frequently than required — useful if you are regularly in a refund position, because you get the money back sooner. Businesses on the Quick Method follow the same deadlines. We file GST/HST returns as part of a fixed monthly fee.

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General information current as of July 2026, not advice for your situation. Dates that fall on a weekend or public holiday move to the next business day — always confirm the current year. Please speak with a CPA about your circumstances.

Common questions

GST filing deadlines FAQ

When is my GST/HST return due?+

Monthly and quarterly filers file and pay one month after the reporting period ends. Annual filers with a December 31 fiscal year-end file by June 15 with the balance due April 30; other annual filers file and pay three months after their fiscal year-end.

Do annual GST filers have to pay instalments?+

Yes, if your net tax for the previous fiscal year was $3,000 or more. The CRA expects quarterly instalments toward the current year, each generally a quarter of last year’s net tax.

What is the penalty for filing GST/HST late?+

Where an amount is owing, the penalty is 1% of that amount plus 0.25% of it for each complete month the return is late, up to 12 months, with interest charged separately on the unpaid balance.

Can I change how often I file GST/HST?+

Often yes. Your required frequency is based on annual taxable supplies, and you can generally elect to file more frequently than required — which helps if you are regularly in a refund position.

When is the payment due if I am an annual GST/HST filer?+

The filing date and the payment date are not always the same for annual filers, and the payment can fall earlier than the return — particularly where the fiscal year matches a corporate year-end. Assuming the two dates match is a common way to accrue interest on a return that was filed on time. Confirm both dates for your specific filing period.

What if I filed a GST/HST return with the wrong numbers?+

A filed return can be corrected, and doing it yourself before CRA raises it is materially better than waiting. Common causes are input tax credits claimed on personal expenses, GST charged at the wrong provincial rate, and sales recorded net of platform fees rather than gross. Fix the bookkeeping error at the same time, otherwise the same correction is needed again next period.

Do I still file a GST/HST return if I had no sales?+

Yes. Once registered, you file for every reporting period whether or not you sold anything, and a nil return takes minutes. Skipping periods with no activity is treated as a missed filing, can hold up refunds, and can affect your reporting frequency. If the business has genuinely stopped, closing the account is the right step rather than simply not filing.

Behind, or cutting it close?

We handle catch-up filings all the time — including several years at once. Book a free consult and we will tell you exactly where you stand.

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Covers the fixed calendar dates only. Your corporate T2 and balance-due dates depend on your fiscal year-end — use the the corporate deadline calculator for those.