Complete and file a return – When to file
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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. The Canada Revenue Agency (CRA) can charge penalties and interest on any returns or amounts we have not received by the due date. The CRA will hold any GST/HST refund or rebate you are entitled to until the CRA receives all outstanding returns and amounts. If you are a sole proprietor or partnership, your personal income tax refund will also be held. 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 tax collected – How to remit (pay).
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 31Filing deadline:
August 31Payment 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 31Filing deadline:
April 30Payment 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-end3 months
after fiscal year-endReporting period:
August 31Filing deadline:
November 30Payment 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 31Filing deadline:
June 15Payment deadline:
April 30
Different rules apply to most listed financial institutions that file annual returns and to all selected listed financial institutions.
For more information about payment deadlines for annual filers, see Remit (pay) the GST/HST instalments.
Refund holds
If you have to file any returns under the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, or the Air Travellers Security Charge Act, but have not done so, any GST/HST refund or rebate you are entitled to will be held until all required returns are filed. If you are a sole proprietor or partnership, your personal income tax refund will also be held.
- Date modified:
- 2023-02-28