Registering for GST/HST is one thing. Knowing when to actually file and remit the money is another. Miss a deadline, and the CRA starts charging compound daily interest — plus a late-filing penalty on top of that.
Here are the exact deadlines depending on how often you file, and what to do if you miss one.
Your filing frequency determines your deadline
When you register for GST/HST, the CRA assigns you a filing frequency based on your annual taxable revenue:
- Annual filers: Revenue under $1.5 million
- Quarterly filers: Revenue between $1.5 million and $6 million
- Monthly filers: Revenue over $6 million
Most small business owners and freelancers start as annual filers, but you can elect to file quarterly or monthly if you prefer more frequent remittances — which can help with cash flow planning.
Annual filer deadlines
If your fiscal year follows the calendar year (January 1 to December 31), your annual GST/HST return is due June 15 of the following year. However — and this is a common trap — the payment is due by April 30, even though the return itself can wait until June 15.
That means if you owe money, you need to remit by April 30. If you file and pay late, the CRA charges interest from May 1 on the outstanding balance, even if you submit the return itself by June 15.
For fiscal years that don't match the calendar year, the return is due three months after your fiscal year end.
Quarterly filer deadlines
Quarterly returns and payments are due one month after the end of each calendar quarter:
- Q1 (Jan–Mar): due April 30
- Q2 (Apr–Jun): due July 31
- Q3 (Jul–Sep): due October 31
- Q4 (Oct–Dec): due January 31
Both the return and the payment are due on the same date for quarterly filers — there's no split deadline like there is for annual filers.
Monthly filer deadlines
Monthly returns and payments are due one month after the end of each reporting period. So your January return is due February 28 (or 29 in a leap year), your February return is due March 31, and so on.
What happens if you miss the deadline
The CRA charges two things on late remittances:
- Compound daily interest on any outstanding balance, at the prescribed rate (currently around 9–10% annually, adjusted quarterly)
- Late-filing penalty: 1% of the balance owing, plus 25% of that amount for each full month the return is late, up to 12 months
If you've been assessed a late-filing penalty in the previous three years, the penalty doubles. Repeated lateness is treated more harshly.
How to file and pay
You can file your GST/HST return and remit online through My Business Account at canada.ca, through your financial institution's online banking (CRA is listed as a payee), or by filing paper Form GST34 by mail. Online filing is faster and gives you confirmation immediately.
What to do if you can't pay in full
File the return on time regardless. The late-filing penalty is separate from the interest on the balance owing. Filing late when you can't pay adds penalty on top of interest — filing on time and paying late only results in interest. Always file, even if you can't remit the full amount right away.
Staying on top of deadlines
The easiest way to avoid surprises is to set aside HST as you invoice — most accountants suggest a separate savings account for this. HST Hero helps you track how much GST/HST you've collected and what you'll likely owe at your next filing deadline, so nothing sneaks up on you.