When Is HST Due in Canada? CRA GST/HST Deadlines Explained

If you collect HST or GST on sales, you must remit those amounts to the Canada Revenue Agency by specific deadlines. Missing a due date triggers penalties and interest immediately. This guide covers exactly when HST is due based on your reporting period, how to find your filing frequency, and what happens if you pay late.

When Is HST Due for Annual Filers

Most small businesses with $1.5 million or less in annual taxable supplies file GST/HST returns once per year. If you are an annual filer, your GST/HST return and payment are due three months after the end of your fiscal year.

For the majority of Canadian businesses operating on a calendar fiscal year (January 1 to December 31), that means:

• Fiscal year end: December 31
• GST/HST return and payment due: March 31 of the following year

If your fiscal year ends on a different date, simply add three months. For example, a fiscal year ending June 30 means your HST is due September 30.

Important exception for sole proprietors: If you are an individual (sole proprietor) with a December 31 fiscal year end, your GST/HST return is due June 15 of the following year. However, any balance owing is still due April 30. This aligns with personal income tax filing deadlines but creates a split between the filing deadline and the payment deadline.

Source: CRA — Filing and payment due dates for GST/HST

When Is HST Due for Quarterly Filers

Businesses with annual taxable supplies between $1.5 million and $6 million typically file quarterly. If you file quarterly, your GST/HST return and payment are due one month after the end of each reporting quarter.

The standard quarterly due dates for a calendar fiscal year are:

| Reporting Quarter | Period Covered | Due Date | |---|---|---| | Q1 | January 1 – March 31 | April 30 | | Q2 | April 1 – June 30 | July 31 | | Q3 | July 1 – September 30 | October 31 | | Q4 | October 1 – December 31 | January 31 |

If a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return and payment are due the next business day.

When Is HST Due for Monthly Filers

Businesses with annual taxable supplies over $6 million must file monthly. Monthly filers have their GST/HST return and payment due one month after the end of each reporting period.

For example, HST collected during March is due April 30. HST collected during July is due August 31.

Monthly filers with annual taxable supplies exceeding $6 million are also required to remit on time every month — the CRA does not grant the same flexibility that annual filers occasionally receive.

GST/HST Payment Dates Calendar for 2026

Here are the key CRA GST/HST remittance deadlines for 2026, assuming a calendar fiscal year:

Annual Filers (2025 Fiscal Year)

| Event | Date | |---|---| | Return and payment due (corporations) | March 31, 2026 | | Return due (sole proprietors) | June 15, 2026 | | Payment due (sole proprietors) | April 30, 2026 |

Quarterly Filers (2026)

| Quarter | Period | Due Date | |---|---|---| | Q1 2026 | Jan 1 – Mar 31 | April 30, 2026 | | Q2 2026 | Apr 1 – Jun 30 | July 31, 2026 | | Q3 2026 | Jul 1 – Sep 30 | November 2, 2026* | | Q4 2026 | Oct 1 – Dec 31 | February 1, 2027* |

*October 31 and January 31 fall on weekends in these years, pushing the deadline to the next business day.

Monthly Filers (2026)

| Reporting Month | Due Date | |---|---| | January | March 2, 2026* | | February | March 31, 2026 | | March | April 30, 2026 | | April | June 1, 2026* | | May | June 30, 2026 | | June | July 31, 2026 | | July | August 31, 2026 | | August | September 30, 2026 | | September | November 2, 2026* | | October | November 30, 2026 | | November | December 31, 2026 | | December | February 1, 2027* |

*Adjusted for weekends or holidays.

Use the free CRA deadline calculator to find every deadline that applies to your business type.

Penalties for Late HST Remittance

The CRA applies penalties immediately when you miss a GST/HST payment deadline. The penalty structure is:

• 1% of the amount owing if the payment is up to 7 days late
• 25% of the above penalty for each additional 7-day period the amount remains unpaid, to a maximum of 4 additional periods
• Maximum penalty: 4% of the balance owing

In addition to penalties, the CRA charges compound daily interest on any unpaid balance starting the day after the due date. The prescribed interest rate is adjusted quarterly and published on the CRA website.

For repeat offenders (late more than once in a four-quarter period), the CRA can impose instalment requirements, forcing you to make quarterly payments even if you are an annual filer.

If you owe $3,000 or more in net GST/HST for the current year and owed $3,000 or more in the previous year, you may also be required to make instalment payments throughout the year, regardless of your reporting frequency.

Source: CRA — Interest and penalties on GST/HST

How to Find Your HST Reporting Period

Your GST/HST reporting period is assigned by the CRA when you register for a GST/HST account. It is based on your annual taxable supplies:

| Annual Taxable Supplies | Assigned Reporting Period | |---|---| | $1,500,000 or less | Annual | | $1,500,001 to $6,000,000 | Quarterly | | Over $6,000,000 | Monthly |

You can verify your current reporting period by:

1. Logging into CRA My Business Account and checking your GST/HST account details
2. Reviewing the GST34 return form mailed to you by the CRA, which states your reporting period
3. Calling the CRA Business Enquiries line at 1-800-959-5525

You can also voluntarily elect a shorter reporting period. For instance, if you are assigned annual filing but want to receive refunds more frequently (common for exporters or zero-rated suppliers), you can elect to file monthly or quarterly by completing Form GST20.

Source: CRA — Reporting periods

When Is the Next GST Payment Due?

If you are unsure when your next GST/HST payment is due, check your most recent Notice of Assessment or log into CRA My Business Account. The CRA displays your next filing deadline and any outstanding balances directly in the account dashboard.

For corporate tax deadlines and T2 filing dates, see the complete CRA filing deadlines guide.

Tips to Avoid Missing Your HST Deadline

• Set up pre-authorized debit through CRA My Business Account so payments are withdrawn automatically on the due date
• File electronically — online filing through NETFILE or certified tax software is processed faster and gives you confirmation of receipt
• Separate your HST collected into a dedicated bank account so the funds are available when the deadline arrives
• Use calendar reminders at least two weeks before each due date to prepare your return

The CRA does not send reminder notices before GST/HST deadlines. It is entirely your responsibility to file and pay on time.

CRA deadline calculator — check your personalized deadlines now.