Paying the GST/HST (including instalment payments)

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How can you view your GST/HST account balance?

You may view the following account balances using My Business Account:

  • an interim balance of payments and credits received for a period end of a return not yet processed
  • a balance for the result of a return processed for a specific period less held credits and any amounts under dispute not yet applied or not yet due

When should you pay the GST/HST?

Most GST/HST payments are due at the same time as your GST/HST returns. The due date is at the top of your personalized return, the GST34-2.

Your GST/HST payment is due by April 30 if you meet the following three criteria:

  • you are an individual with business income for income tax purposes (self-employed);
  • you file annual GST/HST returns; and
  • you have a December 31 fiscal year-end.

Although your payment is due April 30, you have until June 15 to file your GST/HST return.

When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, we consider your payment to be paid on time if we receive it or if it is postmarked on the next business day.

Each financial institution has established its own cut-off time and date. You need to make your payment before this deadline to ensure the CRA receives your payment on time.

How can you pay the GST/HST?

You can pay electronically, at your bank or by mail. However, payments of $50,000 or more, must be paid electronically or at your financial institution.

Paying electronically

  • Debit card using My Payment
  • Online Banking
  • Pre-authorized debit payments
  • Third-party service provider/Credit card
  • Wire transfers for non-residents (without a Canadian financial institution)

For more information, see Make a Payment.

Pay at your financial institution in Canada

If you file your GST/HST return electronically using GST/HST NETFILE or GST/HST TELEFILE, you can still pay your GST/HST at your financial institution. Use Form RC158, GST/HST NETFILE/TELEFILE Remittance Voucher to pay the amount owing. Do not use the remittance part of your GST/HST return.

Other remittance forms for GST/HST payments include:

  • Form RC159, Remittance Voucher - Amount Owing, to remit an amount owing or an outstanding balance for a period  that has already been assessed
  • Form RC160, Remittance Voucher- Interim Payments, to remit your instalment payments
  • Form RC177, Remittance Voucher - Balance Due, to remit an amount owing before you file your return

These remittance forms are not available on our website as we can only provide them in a pre-printed format. For more information, see Remittance vouchers.

For more information, see Pay at your financial institution in Canada.

Paying in foreign funds

You can make your payments in foreign funds. However, the exchange rate you receive for converting the payment to Canadian dollars is determined by the financial institution handling your transaction.

Do you have to pay the GST/HST by instalments?

Instalments are periodic payments that registrants have to send us towards the net tax owing on their annual GST/HST return.

You have to make four equal instalment payments during the current fiscal year if all of the following applies:

  • you are an annual filer
  • your net tax for the previous fiscal year was $3,000 or more
  • your net tax for the current fiscal year is $3,000 or more

There are special rules for new registrants if:

  • you are an annual filer; and
  • your first year of filing for the GST/HST is less than a full fiscal year.

You need to prorate your net tax for your first short filing year to determine if you will need to make four equal instalment payments in the next fiscal year.

For more information, see GST/HST instalment payments.

How do you correct a misapplied payment?

If you payment was not applied to your account as expected, you can use My Business Account or Represent a Client to transfer payments within your various accounts or call 1-800-959-5525 for help.

If you are a non-resident taxpayer and your payment was not applied to your account as expected, for help call 1-855-284-5946 from anywhere in Canada or the United States or 1-613-940-8499 from outside Canada and the United States.

What happens if you did not receive or have lost your GST/HST return?

You still have to make your payments by the due dates even if you do not receive a personalized return (GST34-2, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants), or if you lose that return.

To request a personalized return (GST34-2), call 1-800-959-5525.

To request a non-personalized return (GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized)), use the online order form.

What to do if you cannot pay?

If you cannot pay your balance owing, you can make a payment arrangement. For more information, see When you owe money – collections at the CRA.

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