GST/HST
Missed your GST/HST deadline? A small delay can become an extra bill.
A busy quarter ends. The return stays on your to-do list. By the time you notice, the deadline has passed.
What a missed return could cost
Suppose CA$10,000 is owing and the return is four complete months late. The standard calculation is 1% of the balance, plus 25% of that initial penalty per complete month: $100 + ($25 × 4) = CA$150. Interest may be added separately.
The monthly component stops at 12 months. This late-filing penalty does not apply where the balance is zero or a refund is due; other filing obligations still matter.
Already missed it?
Check which return is outstanding in your CRA account, arrange filing and payment promptly, and keep confirmations. Ask your accountant about your circumstances. CRA may grant penalty or interest relief in extraordinary circumstances; relief is not automatic.
Official sources
Reviewed October 31, 2026. Examples are hypothetical, not customer testimonials. General information, not tax advice. Confirm applicable rules and account-specific notices with the authority or your adviser.