Source data
CRA GST/HST filing and payment rules with calendar examples
Sources checked
- 31 December 2026Fiscal year ends
- 30 April 2027Final payment due
- 15 June 2027GST/HST return due
The payment falls before the return filing deadline.
CRA GST/HST filing and payment rules with calendar examples
Federal CRA guidance checked 11 November 2026. These are examples for selected reporting periods. Confirm the dates in your CRA account and any applicable instalments.
| Source | ||||
|---|---|---|---|---|
| Monthly filer | 31 July 2026 | 31 August 2026 | 31 August 2026 | Source 1 |
| Quarterly filer | 31 March 2027 | 30 April 2027 | 30 April 2027 | Source 1 |
| Most annual business filers | 31 December 2026 | 31 March 2027 | 31 March 2027 | Source 1 |
| Qualifying annual sole proprietor | 31 December 2026 | 30 April 2027 | 15 June 2027 | Source 1 |
| Certain listed financial institutions | 31 October 2026 | 30 April 2027 | 30 April 2027 | Source 1 |