GST/HST filing deadlines 2026
Reviewed July 2026 by Sunny Dhillon, CPA (CPABC)
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.
| 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.
Subscribe to our Canadian tax deadline calendar — the fixed CRA dates land in your calendar every year with a reminder a week ahead.
Add the deadline calendar →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.
GST filing deadlines FAQ
When is my GST/HST return due?+
Do annual GST filers have to pay instalments?+
What is the penalty for filing GST/HST late?+
Can I change how often I file GST/HST?+
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.
