GST/HST filing deadline calculator

Filing and paying are not always the same date — and for sole proprietors filing annually they are six weeks apart, which catches people every year. Pick your situation and get both dates.

The rules behind the dates

Monthly and quarterly filers

File the return and remit any amount owing no later than one month after the end of the reporting period. Both dates are the same, so there is nothing to keep track of separately. A quarter ending 31 March is due 30 April.

Annual filers

Generally file and pay three months after the fiscal year end. A 30 June year end means a 30 September deadline for both.

Quarterly instalments

Annual filers with net tax of $3,000 or more in either the current or the previous fiscal year pay quarterly instalments, each due one month after the end of the fiscal quarter. Under $3,000 in both years, you just file and pay once.

New annual filers whose first year was short should prorate: divide the net tax of the short year by the days registered, multiply by 365, and if that estimate and next year both land at $3,000 or more, instalments start.

Which reporting period you get

Filing more often than required is a real option and often a good one. Quarterly filing catches errors while the receipts are still findable, and if you are usually in a refund position it gets your money back four times a year instead of once.

Electronic filing and payment

For reporting periods beginning on or after 1 January 2024, the old $1.5 million electronic filing threshold is gone. All registrants must file electronically, other than selected listed financial institutions and charities, and there are penalties for filing on paper.

Separately, any remittance or payment of $10,000 or more has to be made electronically.

Common questions

What if the deadline falls on a weekend or holiday?

The CRA treats a return or payment as on time if it is received on the next business day. Do not lean on it for payments, though — processing time is not the same as the date you hit send.

What happens if I file late?

Interest runs on the unpaid amount from the day after it was due. If you owe money and file late a penalty applies as well, and it grows with the number of months the return is outstanding. Filing on time with no payment is meaningfully better than doing neither.

Do I file if I had no activity?

Yes. A nil return is still due on the same schedule. Missed nil returns are one of the most common reasons small registrants end up in a compliance backlog.

Can I change my reporting period?

Yes, using Form GST20, effective at the start of a fiscal year. Most small registrants who switch move from annual to quarterly to smooth out the cash flow and to avoid a single large bill.