GST/HST filing deadlines 2026

How often do I need to file GST in Canada?

Filing frequency is not something you pick at registration. The CRA assigns it from your annual taxable supplies in the previous fiscal year, and most small corporations land in the annual band and stay there.

Two things about that chart catch people out. It does not adjust itself downward. If your revenue drops below the band you were assigned, the CRA keeps you on the old frequency until you file an election on Form GST20, and a less frequent period is only available once your taxable supplies have sat below the threshold for 12 months. Electing to file more often is always open to you, which is worth considering if you are regularly in a refund position, because the money comes back sooner. Une version française de cette information se trouve sur la page déclaration de TPS/TVH.

The revenue figure is also not simply your sales. Annual taxable supplies include zero-rated supplies and the taxable supplies of your associates, and exclude supplies made outside Canada, zero-rated exports, exempt supplies, sales of capital real property and goodwill.

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 Une version française de cette information se trouve sur la page déclaration de TPS/TVH.

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. Une version française de cette information se trouve sur la page déclaration de TPS/TVH.

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. Changing that frequency is done by election. See how form GST20 works, and why the CRA will not move you back down on its own.

Whether any of this applies to you turns on your year-end, your structure and what else is in the picture — ask about your own situation and a CPA replies, usually the same business day. Free either way.

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.