Complete and file a return – When to file

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https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-account/file-a-gst-hst-return.html

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Complete and file a return – When to file

Due dates for filing a GST/HST return

The personalized GST/HST return (Form GST34-2) will show your due date at the top of the form. The due date of your return is determined by your reporting period. We can charge penalties and interest on any returns or amounts we have not received by the due date. We will hold any GST/HST refund or rebate you are entitled to until we receive all outstanding returns and amounts. If you are closing a GST/HST account, you must file a final return.

You must file a GST/HST return even if you have:

  • no business transactions
  • no net tax to remit

When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is on time if we receive it on the next business day.

For more information on how to pay, or what to do if you can't pay, see Remit (pay) the GST/HST.

GST/HST filing and payment deadlines

The filing deadline will be different depending on your GST/HST filing period.

See filing deadlines for the different filing periods:

  • monthly

    Monthly


    GST/HST filing and payment deadlines – Monthly
    Filing deadline Payment deadline Example

    One month after the end of the reporting period

    One month after the end of the reporting period

    Reporting period:
    July 31

    Filing deadline:
    August 31

    Payment deadline:
    August 31

  • quarterly

    Quarterly


    GST/HST filing and payment deadlines – Quarterly
    Filing deadline Payment deadline Example

    One month after the end of the reporting period

    One month after the end of the reporting period

    Reporting period:
    March 31

    Filing deadline:
    April 30

    Payment deadline:
    April 30

  • annually – (except for individuals with a December 31 fiscal year-end and business income for income tax purposes)

    Annually – (except for individuals with a December 31 fiscal year-end and business income for income tax purposes)


    GST/HST filing and payment deadlines – Annually (except for individuals with a December 31 fiscal year-end and business income for income tax purposes)
    Filing deadline Payment deadline Example

    3 months
    after fiscal year-end

    3 months
    after fiscal year-end

    Reporting period:
    August 31

    Filing deadline:
    November 30

    Payment deadline:
    November 30

  • annually – (individuals with a December 31 fiscal year-end and business income for income tax purposes)

    Annually – (individuals with a December 31 fiscal year-end and business income for income tax purposes)


    GST/HST filing and payment deadlines – Annually (individuals with a December 31 fiscal year-end and business income for income tax purposes)
    Filing deadline Payment deadline Example

    June 15

    April 30

    Reporting period:
    December 31

    Filing deadline:
    June 15

    Payment deadline:
    April 30

Different rules apply to most listed financial institutions that file annually and to all selected listed financial institutions.

For more information about payment deadlines for annual filers, see When to pay the GST/HST instalments.


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Date modified:
2019-04-15