Reference · Deadlines
When Canada’s GST/HST return and payment deadlines diverge
Monthly and quarterly GST/HST filers usually file and pay one month after the period ends. A qualifying sole proprietor who reports annually has an April 30 payment deadline and a separate June 15 filing deadline.
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.
Start with the reporting period
The CRA assigns reporting periods based on revenue and allows eligible registrants to choose a more frequent period. Monthly and quarterly filers have a one-month deadline for both filing and payment. A return is required for each period even if there is nothing to report. Source 1
Check the annual exception against all three conditions
The separate April and June dates apply when you are a sole proprietor, your fiscal year ends on 31 December and you had business income for tax purposes that year. Most annual business filers otherwise use three months after the fiscal year ends. Source 1
Keep instalments separate from the final payment
Some annual filers need to pay instalments during the year even though they file one return for the period. The CRA also lists a distinct six-month rule for certain listed financial institutions, with different provisions for selected listed institutions and certain elections. Source 1
Use the CRA calendar for weekends and holidays
When a deadline falls on a Saturday, Sunday or public holiday recognized by the CRA, the next business day rule applies. Your CRA account shows the reporting periods and filing dates assigned to your business. Source 1