GST instalments (GST/HST instalments in CRA terms) are advance payments toward an annual GST/HST return, not a payment plan for an existing debt. For a regular annual filer, quarterly instalments are required when net tax for the previous fiscal year was $3,000 or more and net tax for the current fiscal year is also $3,000 or more. If your business has branches or divisions that file separate returns, the $3,000 threshold applies to the net tax of the whole business, including all branches and divisions. An eligible rebate reducing the final balance below $3,000 does not remove the net-tax test. Monthly and quarterly return filers normally remit with their returns. CRA: instalment rules
Can you pay GST/HST in installments?
Yes — annual filers whose net tax was $3,000 or more for both the previous and the current fiscal year must pay GST/HST in quarterly installments (a new registrant with a short first fiscal year uses its prorated net tax instead, as explained below); the payments go toward the return not yet filed, not an existing debt. If you owe a balance already, CRA’s payment arrangement lets you spread it over a series of payments instead — that is separate from the instalment schedule. Arrange payment of an existing GST/HST balance
A business that meets the instalment requirements but pays less than required, or skips a quarter, is treated the same as an underpayment: CRA can charge instalment interest on the shortfall. The same GST/HST instalment thresholds apply in every province, including Ontario and the other HST provinces; because some provinces and territories have their own CRA-recognized holidays, actual due dates may differ depending on where you are.
How to calculate GST/HST instalments
A common approach is one-quarter of the previous fiscal year’s net tax. For example, if last year’s net tax was $4,000, four payments of $1,000 are the previous-year basis. If you expect a lower current-year net tax, CRA permits an estimate; if the instalments based on that estimate are too low, instalment interest can apply. CRA: calculate instalments
If a new annual registrant’s first fiscal year was shorter than a full year, annualize its net tax: divide by the number of registered days in that year and multiply by 365. If that result and the next year’s net tax are both at least $3,000, instalments are required in the next year. For example, $800 over 80 days annualizes to $3,650; one-quarter is $912.50. Special rules apply to selected listed financial institutions. CRA: first-time filers
When are payments due?
Instalments are due within one month after each fiscal quarter ends. For a December 31 year-end, the ordinary dates are April 30, July 31, October 31 and January 31 of the following year. If a date falls on a Saturday, Sunday or CRA-recognized public holiday, CRA’s next-business-day rule applies. Check the dates for your own fiscal year. CRA: when to pay
Example: GST/HST instalments for a December 31 year-end, prior-year net tax of $4,000.
| Quarter | Due date (2026 fiscal year) | Amount |
|---|---|---|
| Q1 | April 30, 2026 | $1,000 |
| Q2 | July 31, 2026 | $1,000 |
| Q3 | November 2, 2026 (October 31, 2026 is a Saturday) | $1,000 |
| Q4 | February 1, 2027 (January 31, 2027 is a Sunday) | $1,000 |
How to pay and report the instalments
Pay by an available CRA method, including online banking, My Payment or an eligible pre-authorized debit. If using a paper remittance voucher, CRA identifies personalized RC160 for interim payments; an online payment does not require the voucher. Identify the correct GST/HST RT account and payment purpose, and keep the receipt. CRA: how to pay instalments
At year-end, enter instalments paid for the fiscal year on line 110 of the annual return. If they are below the net tax, generally pay the difference; if they exceed it, a refund may be claimed. A quarterly instalment is not a substitute for filing the annual return. CRA: report instalments
If you cannot pay an existing debt, CRA describes a payment arrangement by phone or a series of pre-authorized debit payments in a CRA business account; that arrangement for arrears is separate from the instalment schedule. CRA: arrange payments
For how net tax collected is otherwise remitted to the CRA, see CRA: remitting. Businesses whose GST/HST account is administered by Revenu Québec may also owe QST instalments. Because the QST rate (9.975%) is higher than the GST rate (5%), Revenu Québec can require QST instalments even when the business is not required to make GST/HST instalments. Revenu Québec: GST/HST and QST instalments