GST/HST filing and payment deadlines: which date applies to you?

Start with the reporting period in your account

Use the reporting frequency and period shown in your CRA account, not the frequency you would prefer. For monthly and quarterly returns, the usual filing and payment deadline is one month after the period ends. Annual returns generally have a three-month deadline.

There is an important annual-filer exception: a sole proprietor with business income, an annual reporting period and a December 31 year-end generally pays by April 30 and files by June 15. A filing extension does not move the payment date. Annual instalments, where required, are separate obligations.

Turn the deadline into a preparation plan

1. Write down the period start, period end and the account that will receive payment.
2. Reconcile sales, tax collected and eligible purchase records with your books.
3. Ask your bookkeeper which missing documents could hold up the return.
4. Set an internal review date before the statutory deadline.
5. After submission, keep the filing confirmation and check payment separately.

For example, a quarterly filer can reserve a bookkeeping review immediately after quarter-end, then a second check before payment. The review is your own working deadline; it is not an extra CRA extension.

What changes the date?

CRA recognizes the next business day when the deadline falls on a Saturday, Sunday or recognized public holiday. Confirm the applicable holiday and any account-specific notice. Businesses with unusual periods or special regimes should verify their dates directly.

Put the period in your calendar

Select your GST/HST frequency and year-end in the free calendar builder. Compare its result with your CRA account. Use the checklist to prepare, then keep filing and payment records separate. If a date differs, resolve the discrepancy before relying on it.