Remit (pay) the GST/HST by instalments
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Remit (pay) the GST/HST by instalments
If you are an annual filer and your net tax for your previous fiscal year is $3,000 or more, you may have to make quarterly instalment payments in the current fiscal year.
If your business has branches or divisions that file separate returns, the threshold limit of $3,000 applies to the total net tax for the whole business, including all branches and divisions.
Sections
- Find out if you need to pay GST/HST by instalments
- Information on if you need to pay GST/HST instalments
- Calculate your instalment payments
- Determine how to calculate your GS/HST instalments based on your situation
- When to pay
- Information you need to view your instalments due dates online
- How to pay
- Find out which methods to use to make your GST/HST instalment payments
- Report instalment payments on your GST/HST return
- Information you need when you file your GST/HST return
- Special rules for selected listed financial institutions
- Explains rules that apply to instalment payments that are made by selected listed financial institutions.
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- Date modified:
- 2023-02-23