When is a GST/HST return due for monthly, quarterly and annual filers?
For 2026, a GST/HST return is due one month after the end of each monthly or quarterly reporting period, and three months after the fiscal year end for annual filers. A sole proprietor with business income and a December 31 year end files by June 15 but must pay by April 30. Everyone else pays by the filing deadline.
GST/HST due dates by filing frequency
Monthly and quarterly filers file and pay one month after the period ends. Most annual filers get three months after the fiscal year end canada.ca. The payment is due the same day as the return, with one exception: the sole proprietor with a December 31 year end, who pays by April 30 and files by June 15
canada.ca.
| Filing frequency | Return due | Payment due | Next date as of October 2026 |
|---|---|---|---|
| Monthly | 1 month after the month ends | Same day as the return | September 2026 period: November 2, 2026 |
| Quarterly | 1 month after the quarter ends | Same day as the return | Quarter ending September 30, 2026: November 2, 2026 |
| Annual, most businesses | 3 months after the fiscal year end | Same day as the return | December 31, 2026 year end: March 31, 2027 |
| Annual, sole proprietor, December 31 year end, business income | June 15 | April 30 | 2026 year: pay April 30, 2027, file June 15, 2027 |
| Annual, listed financial institution | 6 months after the fiscal year end | Same day as the return | October 31 year end: April 30 |
The monthly and quarterly dates above land on November 2 because October 31, 2026 is a Saturday. When a due date falls on a Saturday, Sunday or a public holiday the CRA recognizes, a return or payment received on the next business day is on time canada.ca.
The filing rules sit in ETA 238(1): paragraph (b) for monthly and quarterly periods, paragraph (a) for fiscal year periods, including the June 15 rule for individuals in 238(1)(a)(ii) laws-lois.justice.gc.ca. The payment date is in ETA 228(2), which sets April 30 of the following year for those individuals and the filing due date for everyone else
laws-lois.justice.gc.ca.
Which reporting period your client is assigned
The CRA assigns the reporting period from annual taxable supplies. The two thresholds are $1.5 million and $6 million canada.ca.
| Annual taxable supplies | Assigned period | Can elect |
|---|---|---|
| $1.5 million or less | Annual | Quarterly or monthly |
| More than $1.5 million, up to $6 million | Quarterly | Monthly |
| More than $6 million | Monthly | Nothing more frequent |
Charities and most listed financial institutions are assigned an annual period whatever their sales. A move to a more frequent period is an election on Form GST20, filed in My Business Account, Represent a Client or by mail. The period doesn't drop back on its own when sales fall: your client can elect a less frequent period only once taxable supplies have been below the threshold for 12 months canada.ca.
Annual filers pay quarterly instalments
An annual filer whose net tax for the previous fiscal year was $3,000 or more may have to pay quarterly instalments in the current year canada.ca. If the business has branches or divisions that file separately, the $3,000 test uses net tax for the whole business.
The statute is ETA 237. Each instalment is a quarter of the instalment base, which is the lesser of the current year's net tax and the annualized net tax of the preceding 12 months. A base under $3,000 is deemed nil, so either year coming in under $3,000 means no instalments are owed laws-lois.justice.gc.ca.
Instalments are due one month after each fiscal quarter ends. For a December 31 year end that's April 30, July 31, October 31 and January 31 canada.ca.
Your client can pay a quarter of last year's net tax, or base the payments on an estimate of this year's net tax if it'll be lower. Underestimate it and the CRA charges instalment interest on the shortfall canada.ca. The rate mechanics are on the instalment interest page.
Worked example: a December 31 annual filer
A corporation files GST/HST annually with a December 31 year end. Its net tax was $14,000 for 2025, and it ends 2026 with net tax of $16,000. It pays instalments on last year's figure: $14,000 ÷ 4 = $3,500 a quarter.
| Payment | Statutory date | Actual due date | Amount |
|---|---|---|---|
| Q1 2026 instalment | April 30, 2026 | April 30, 2026 (Thursday) | $3,500 |
| Q2 2026 instalment | July 31, 2026 | July 31, 2026 (Friday) | $3,500 |
| Q3 2026 instalment | October 31, 2026 | November 2, 2026 (Saturday shifts to Monday) | $3,500 |
| Q4 2026 instalment | January 31, 2027 | February 1, 2027 (Sunday shifts to Monday) | $3,500 |
| 2026 return and balance | March 31, 2027 | March 31, 2027 (Wednesday) | $2,000 |
The balance is $16,000 of net tax less $14,000 of instalments, so $2,000 goes with the return. The instalment base is the lesser of $16,000 and $14,000, so $3,500 a quarter was the full requirement. Paid on those dates, the instalments draw no instalment interest, and the $2,000 is on time if it arrives by March 31, 2027.
Run the same numbers for a sole proprietor and only the last row changes. The $2,000 balance is due April 30, 2027 (a Friday), and the return can wait until June 15, 2027.
Electronic filing is mandatory
Since 2024, every GST/HST registrant except charities and selected listed financial institutions must file electronically. Exemptions are granted case by case, by letter to the Prince Edward Island Tax Centre canada.ca.
The options are GST/HST NETFILE inside My Business Account or Represent a Client (no access code needed), the NETFILE form, EDI through a participating financial institution, Internet File Transfer from accounting software, and TELEFILE by phone. All but the account route need the 4 digit access code canada.ca.
A return filed on paper when electronic filing was required costs $100 the first time and $250 for each return after that canada.ca.
Edge cases that change the date
The June 15 date needs all three conditions: your client is an individual with a business, the fiscal year ends December 31, and they had business income for tax purposes that year. Miss one and the regular three month deadline applies canada.ca. A corporation with a December 31 year end is due March 31, never June 15.
A return is due for every reporting period, including periods with no activity, no net tax to remit, or the final period when an account is closed. That's a nil return canada.ca.
A new registrant with a short first year can owe instalments in year two even when first year net tax was under $3,000, because the net tax is annualized. The CRA's own example takes $800 over 80 days to $3,650 for the year canada.ca.
Registration and the simplified remittance method are separate questions. See the GST registration threshold and the Quick Method pages.
Sources
Does a sole proprietor owe interest if they pay with the June 15 return?
Yes. The net tax is due April 30 under ETA 228(2), so any balance still unpaid after April 30 is overdue and draws interest, even though the return itself isn't late until June 15 laws-lois.justice.gc.ca.
What is the penalty for filing a GST/HST return late?
It's 1% of the amount owing plus 0.25% of that amount for each complete month the return is overdue, up to 12 months. There's no late filing penalty when nothing is owing or the CRA owes your client a refund canada.ca.
Can a quarterly filer switch to annual once sales fall below $1.5 million?
Only by election, and only after taxable supplies have stayed below the threshold for 12 months. Without the election the CRA keeps the quarterly period in place canada.ca.
Do annual filers send their instalments with a return?
No. Each instalment is due one month after its fiscal quarter ends, months before the annual return. The return and whatever net tax is left after the instalments are due on the annual deadline.
General information for the tax year shown, not advice for a specific client. Confirm the facts before you file or remit.