GST/HST filing deadlines
Enter how often you file and your fiscal year-end. See your next reporting periods, when each return is due, when the payment is due and, for annual filers, the quarterly instalment dates.
Dates are shown as the calendar date the rule gives. When one falls on a weekend or a CRA public holiday, CRA treats a return or payment received on the next business day as on time. This page does not move the date, so the date shown is never later than the real one.
What to know
- Monthly and quarterly returns, and the payment with them, are due one month after the reporting period ends. A period that ends on the last day of a month is due on the last day of the next month: a quarter ending 30 September is due 31 October.
- Annual returns, and the final payment, are due three months after your fiscal year-end.
- There is one exception. If you are an individual with a business (a sole proprietor), your fiscal year ends 31 December and you had business income for that year, you pay by 30 April and file by 15 June. A partnership or a corporation does not get these dates, and neither does a sole proprietor with any other year-end or with no business income that year.
- CRA assigns your filing frequency from your annual taxable supplies: You can elect to file more often. Moving to a less frequent period has conditions. See how often do I file GST.
- An annual filer whose net tax for the previous fiscal year was or more may have to pay instalments each quarter, due one month after each fiscal quarter ends. Each is usually a quarter of last year's net tax. You can base them on this year's estimate if you expect it to be lower, but CRA charges interest on any shortfall. If your first year as a registrant was shorter than 12 months, CRA scales that year's net tax up to a full year before applying the test; this page does not.
- Quebec: Revenu Québec, not CRA, administers the GST/HST in Quebec, and QST is Revenu Québec's own tax. If your business is located in Quebec, confirm your GST/HST and QST dates with Revenu Québec. This page does not show QST dates.
- This page does not cover listed financial institutions, which have their own deadlines. Your exact dates are in your CRA account.
- Which frequency to file on, where you have a choice, is your decision or your accountant's.
Figures in this tool
| Rule | Figure |
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Rules checked . They change by legislation, so confirm against the official source before you file.
Related tools
Official sources
- Canada Revenue Agency: reporting requirements and deadlines
- Canada Revenue Agency: reporting period options
- Canada Revenue Agency: do you need to pay by instalments
- Canada Revenue Agency: calculate your instalment payments
- Canada Revenue Agency: when to pay instalments
- Canada Revenue Agency: public holidays
- Revenu Québec: reporting GST/HST and QST
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