GST/HST Filing

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. See examples below.  


Note: You also must remit (pay) the GST/HST for any invoice you include in your return, even if you have not yet been paid. 

MONTHLY FILER

Payment deadline:

One month after the end of the reporting period

 

Filing deadline:

One month after the end of the reporting period

Example:

Reporting period ends: July 31

Payment deadline: August 31

Filing deadline: August 31

ANNUAL FILER

with a December 31 fiscal year-end

Payment deadline:

April 30

Filing deadline:

June 15

For information on penalties/interest, click here

QUARTERLY FILER

Filing deadline:

One month after the end of the reporting period

Payment deadline:

One month after the end of the reporting period

Example:

Reporting period ends: March 31

Payment deadline: April 30

Filing deadline: April 30

ANNUAL FILER*

with a *non-December 31 fiscal year-end

Payment deadline:

3 months after fiscal year-end

Filing deadline:

3 months after fiscal year-end

Example:

Reporting period ends: August 31

Payment deadline: November 30

Filing deadline: November 30