GST/HST filing deadlines: monthly, quarterly and annual
Updated October 12, 2026
The short answer
GST/HST returns are due one month after the end of a monthly or quarterly reporting period. Annual filers file within three months of their fiscal year end, except that individuals with business income file by June 15 and pay by April 30. The filing frequency depends on annual taxable revenue.
| Monthly filer | 1 month after the end of each month (revenue over $6 million) |
|---|---|
| Quarterly filer | 1 month after the end of each quarter (revenue over $1.5 million up to $6 million) |
| Annual filer | 3 months after the fiscal year end (revenue $1.5 million or less, if elected or assigned) |
| Sole proprietor, annual, Dec 31 year end | File by June 15, pay by April 30 |
| Late-filing penalty | 1% of the net tax owing + 0.25% of that amount per full month, up to 12 months |
Your reporting period sets your due date
The CRA assigns a reporting period based on annual taxable supplies, including those of associates. Smaller registrants can usually elect a more frequent period, which some choose to receive refunds sooner.
A client's frequency can change as revenue changes, so it should be a field you keep, not an assumption.
The sole proprietor exception
Individuals who carry on a business and have a December 31 fiscal year are annual filers with a June 15 filing deadline, but the payment is due April 30, matching the T1. It trips up new bookkeepers because filing and payment dates differ.
Québec
Businesses in Québec generally file GST/HST and QST returns together with Revenu Québec rather than the CRA. Confirm the arrangement for each client.
This guide summarizes federal rules published by the Canada Revenue Agency. Your situation may differ (a fiscal year that doesn't end December 31, a non-resident, a province with its own return), so confirm at canada.ca or with your accountant before relying on a date.
Frequently asked questions
How do I know whether a client files GST/HST monthly, quarterly or annually?+
It is set by the client's annual taxable revenue, and shown on their GST/HST account. Record the frequency for each client and update it when it changes.
Is the GST/HST payment due when the return is filed?+
Generally yes: a filer's net tax is due by the filing deadline, except that annual filers who are individuals with business income pay by April 30 and file by June 15.
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