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
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Payment deadline:
One month after the end of the reporting period
Filing deadline:
One month after the end of the reporting period
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Example:
Reporting period ends: July 31
Payment deadline: August 31
Filing deadline: August 31
ANNUAL FILER
with a December 31 fiscal year-end
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Payment deadline:
April 30
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Filing deadline:
June 15​
QUARTERLY FILER
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Filing deadline:
One month after the end of the reporting period
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Payment deadline:
One month after the end of the reporting period
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Example:
Reporting period ends: March 31
Payment deadline: April 30
Filing deadline: April 30
ANNUAL FILER*
with a *non-December 31 fiscal year-end
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Payment deadline:
3 months after fiscal year-end
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Filing deadline:
3 months after fiscal year-end
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Example:
Reporting period ends: August 31
Payment deadline: November 30
Filing deadline: November 30