Canada Revenue Agency
www.cra.gc.ca
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Filing and remitting due dates
Monthly and quarterly filers
If your reporting period is monthly or quarterly, you have to file your GST/HST return and remit any amount owing no later than one month after the end of your reporting period.
Annual filers
If your reporting period is annual, you usually have to file your return and remit any amount owing no later than three months after the end of your fiscal year.
Exception
If all of the following apply to you, then your GST/HST return is due by June 15. However, any GST/HST remittance is due by April 30. These different due dates apply if:
- you are an individual with business income for income tax purposes;
- you file annual GST/HST returns; and
- you have a December 31 fiscal year-end.
As an annual filer, you may also have to pay quarterly instalments. If so, they are due no later than one month after the last day of each fiscal quarter.
If you base your instalmenst on an estimate of your current year net tax, and underestimate your net tax, we may charge you penalty and interest.
For fiscal years beginning after 2007, you will not be required to make instalment payments throughout a fiscal year if your net tax in the previous fiscal year was under $3,000. For a fiscal year that began in 2007, you still need to use the previous threshold amount of $1,500 to determine if you are required to make instalment payments throughout that fiscal year.
To start making instalment payments, you need to order Form RC160, GST/HST Interim Payments Remittance Voucher. You will not automatically receive Form RC160 for your next instalment payment unless you make the current payment. For more information on instalment payments and ordering Form RC160, see the General Information for GST/HST Registrants guide.
