Filing & payments
GST/HST Filing Deadlines: Monthly, Quarterly and Annual
GST/HST return and payment deadlines depend on the CRA reporting period. See the monthly, quarterly and annual rules, including the December 31 sole-proprietor exception.
Find GST/HST return-filing guides and practical next steps.
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Filing & payments
GST/HST return and payment deadlines depend on the CRA reporting period. See the monthly, quarterly and annual rules, including the December 31 sole-proprietor exception.
Filing & payments
The GST/HST access code is a four-digit code for certain CRA business filing methods. Learn when it is required, where to find it and how to change it.
Filing & payments
CRA NETFILE is for personal income-tax returns. Find the current 2026 transmission dates, access-code rules, and the difference between personal NETFILE and business GST/HST filing.
Filing & payments
Learn how to file HST online in Canada: CRA NETFILE steps, filing vs payment deadlines, the 4-digit access code, and what happens after you file.