Your GST filing deadline comes from the reporting period assigned to your account, not a single calendar date. Monthly and quarterly filers file and pay one month after the period ends; most annual filers get three months after fiscal year-end; an annual filer who is an individual with a December 31 fiscal year-end and business income for tax purposes that year files by June 15 but pays by April 30. Check the due date in CRA My Business Account and on the return before filing or paying.
The standard filing and payment deadlines
| Reporting period | Filing deadline | Payment deadline |
|---|---|---|
| Monthly | One month after the reporting period ends | One month after the reporting period ends |
| Quarterly | One month after the reporting period ends | One month after the reporting period ends |
| Annual, most registrants | Three months after fiscal year-end | Three months after fiscal year-end |
| Annual, listed financial institution (except one listed only because of a section 150 election) | Six months after fiscal year-end | Six months after fiscal year-end |
Your reporting period (monthly, quarterly or annual) is assigned by default based on your revenue, though you may be able to change to a more frequent one; see how your GST/HST reporting period is set if you are not sure which one applies to you.
If a due date falls on a Saturday, Sunday or CRA-recognized public holiday, the return or payment is on time when the CRA receives it on the next business day.
GST/HST filing deadlines for 2026 and early 2027
The table below turns the rules above into calendar dates for a registrant with a December 31 fiscal year-end, including the weekend shifts that fall in this window.
| Period | Period end | Return and payment due |
|---|---|---|
| Q4 2025 (quarterly) | December 31, 2025 | February 2, 2026 (January 31, 2026 is a Saturday) |
| Q1 2026 (quarterly) | March 31, 2026 | April 30, 2026 |
| Q2 2026 (quarterly) | June 30, 2026 | July 31, 2026 |
| Q3 2026 (quarterly) | September 30, 2026 | November 2, 2026 (October 31, 2026 is a Saturday) |
| Q4 2026 (quarterly) | December 31, 2026 | February 1, 2027 (January 31, 2027 is a Sunday) |
| Annual, most registrants | December 31, 2025 | March 31, 2026 |
| Annual, sole proprietor (all three conditions met) | December 31, 2025 | File by June 15, 2026; pay by April 30, 2026 |
Monthly filers follow the same one-month-after rule on their own fiscal-month end rather than this quarterly grid. To send a payment once you know the date, see how to pay GST/HST to the CRA.
The December 31 sole-proprietor exception
An annual filer has different payment and filing dates only where all three conditions are met: the person is an individual with a business, has a December 31 fiscal year-end, and had business income for tax purposes that year. In that case, the payment is due April 30 and the return is due June 15 of the following year.
This is why a self-employed person can have a later filing date but still owe interest if they wait until June to pay a balance. If any of those conditions is missing, the regular annual three-month deadline applies.
Corporate GST/HST filing deadline
A corporation follows the same reporting-period deadlines as any other registrant: one month after the period ends for monthly or quarterly filers, and three months after fiscal year-end for most annual filers. The December 31 sole-proprietor split above does not apply to corporations. A corporation’s GST/HST deadline is separate from its corporate income tax (T2) deadline; see Canada tax deadlines in 2026 for the income-tax schedule.
Do you have to file when there were no sales?
Yes. The CRA says a GST/HST registrant must file for every reporting period even with no transactions, no income or no net tax to remit. This is a nil return. Do not assume an inactive account can be ignored; a final return is also required when closing a GST/HST account.
How to avoid a deadline mistake
- Confirm the reporting period and due date in your CRA account before the period ends.
- Keep your return calculation and payment as separate tasks. Filing does not by itself pay a balance.
- File on time even if you cannot pay in full; the CRA can charge penalties and interest on amounts or returns not received by the due date.
- For an annual account, check whether GST/HST instalments apply separately during the year; instalments follow their own quarterly due dates rather than the annual filing deadline.
Use the GST/HST filing page for the available filing routes. For invoice records that support the return, see how to show GST/HST on an invoice. Quebec registrants should confirm whether Revenu Québec, rather than the CRA, administers their account.