Remit (pay) the GST/HST (including instalment payments)
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Remit (pay) the tax you collected – When to remit (pay)
When to remit (pay) the GST/HST
Your payment deadline depends on your GST/HST filing period. Most GST/HST payments are due at the same time as your GST/HST returns. Your payment deadline is different than your filing deadline if you are either:
- an annual filer and have to remit (pay) the GST/HST by instalments
- an individual who is an annual filer with a December 31 fiscal year-end and has business income for tax purposes
You must remit (pay) the GST/HST for any invoice you include in your return, even if you have not yet been paid. For more information, see What to include in your return.
GST/HST payment and filing deadlines
If you are filing a personalized GST/HST return, the due date is located at the top of your GST34-2, GST/HST Return for Registrants. If your due date is a Saturday, Sunday or public holiday recognized by the CRA, your payment is on time if we receive it on the next business day.
See payment deadline, filing deadline, and an example for each of the following filing periods:
Monthly
| Payment deadline | Filing deadline | Example |
|---|---|---|
| One month after the end of the reporting period | One month after the end of the reporting period |
End of reporting period: Payment deadline: Filing deadline: |
Quarterly
| Payment deadline | Filing deadline | Example |
|---|---|---|
| One month after the end of the reporting period | One month after the end of the reporting period |
End of reporting period: Payment deadline: Filing deadline: |
Annually – (individuals with a December 31 fiscal year-end and business income for income tax purposes)
| Payment deadline | Filing deadline | Example |
|---|---|---|
| April 30 | June 15 |
End of reporting period: Payment deadline: Filing deadline: |
Annually – (except for individuals with a December 31 fiscal year-end and business income for income tax purposes)
| Payment deadline | Filing deadline | Example |
|---|---|---|
| 3 months after fiscal year-end | 3 months after fiscal year-end |
End of reporting period: Payment deadline: Filing deadline: |
Annually – (listed financial institutions except for persons that are listed financial institutions only because they have a section 150 election in effect)
| Payment deadline | Filing deadline | Example |
|---|---|---|
| 6 months after fiscal year-end | 6 months after fiscal year-end |
End of reporting period: Payment deadline: Filing deadline: |
- monthly
- quarterly
- annually – (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)
- annually – (listed financial institutions except for persons that are listed financial institutions only because they have a section 150 election in effect)
- Date modified:
- 2019-04-15