GST/HST Filing Periods
How CRA assigns annual, quarterly or monthly GST/HST filing, the deadlines, instalments for annual filers and penalties.
The short version
- CRA assigns your GST/HST reporting period by your annual taxable sales: annual if $1.5 million or less, quarterly from $1.5 million to $6 million, monthly above $6 million. You can choose to file more often.
- Monthly and quarterly filers file and pay one month after the end of each period.
- Annual filers generally file and pay three months after their fiscal year-end. Sole proprietors with business income and a December 31 year-end file by June 15 but must pay by April 30.
- Annual filers whose net tax was $3,000 or more last year (or will be this year) pay quarterly instalments.
- You must file every period, even with nothing to report, and almost all registrants must file electronically.
GST/HST Filing Periods
The reporting period decides how often you think about GST/HST. Annual filing is a once-a-year chore, which sounds lovely until the year's tax arrives as one bill. Monthly filing is twelve chores, but the money never piles up and refunds come faster. Here's how CRA assigns periods, the deadlines for each, and when it's worth asking for a change.
Assigned Periods and Options
| Annual taxable sales (including associates) | Assigned | You can choose |
|---|---|---|
| $1.5 million or less | Annual | Quarterly or monthly |
| More than $1.5 million up to $6 million | Quarterly | Monthly |
| More than $6 million | Monthly | No other option |
Charities and listed financial institutions have their own rules. You can change your period (within the options) through My Business Account or by form GST20.
Deadlines
| Filer | File by | Pay by |
|---|---|---|
| Monthly or quarterly | 1 month after the end of the period | Same date |
| Annual (most businesses and corporations) | 3 months after the fiscal year-end | Same date |
| Annual: individual with business income and December 31 year-end | June 15 | April 30 |
If a deadline falls on a weekend or holiday, the next business day counts as on time. Annual filers with net tax of $3,000 or more pay quarterly instalments, due one month after the end of each fiscal quarter; see below.
Which filing period works best for you?
Enter your annual sales, your typical ITCs and whether you expect refunds. The SmartFile compares annual, quarterly and monthly filing for cash flow and workload, and lists your deadlines.
Put your dates in your calendar
Tick what applies to you and get every instalment, GST/HST and filing date for the next 12 months, with reminders, in one calendar file.
Annual Filers and Instalments
If you file annually and your net tax for the previous year was $3,000 or more, CRA expects instalments in the current year: one quarter of the estimated net tax, due one month after the end of each fiscal quarter (for a calendar year, April 30, July 31, October 31 and January 31). You can base them on last year's net tax or on an estimate for this year. Short or late instalments are charged interest. It's a different system from income tax instalments; see tax instalments for the income tax side.
Which Period Should You Pick?
| Situation | Usually best |
|---|---|
| Small business, steady sales, good at setting money aside | Annual (with instalments if required) |
| You tend to spend the tax you collect | Quarterly or monthly: smaller, regular payments |
| You usually get refunds (exports, zero-rated sales, big purchases) | Monthly: refunds arrive sooner |
| Big one-time purchase coming (equipment, a building) | Consider switching to monthly for that period to recover the ITCs faster |
Filing Rules That Apply to Everyone
- File every period, even if you had no sales and no tax (a nil return). Missing returns trigger demands and penalties.
- File electronically: for reporting periods ending in 2024 and later, all registrants except charities and selected listed financial institutions must file online. A paper return costs $100 the first time and $250 each time after.
- Late-filing penalty when you owe: 1% of the balance plus 0.25% of it for each full month late, up to 12 months, plus interest. No penalty if you owe nothing or are due a refund.
How to actually file is on how to file a GST/HST return.
New registrant? See how to register; the period is set when you register. The overall calendar of tax dates is on Canadian tax deadlines, and everything else on the GST/HST guide.
GST/HST Filing Period Questions
How often do I have to file GST/HST returns?
CRA assigns annual filing if your annual taxable sales are $1.5 million or less, quarterly up to $6 million, and monthly above $6 million. You can choose to file more often.
When is my GST/HST return due?
Monthly and quarterly filers file one month after the end of the period. Annual filers generally file three months after their fiscal year-end; individuals with business income and a December 31 year-end file by June 15 and pay by April 30.
Do annual GST/HST filers have to pay instalments?
Yes, if their net tax for the previous or current year is $3,000 or more. Instalments are due one month after the end of each fiscal quarter.
Do I have to file a GST/HST return if I had no sales?
Yes. You must file a return for every reporting period, even if it is a nil return.
Can I file my GST/HST return on paper?
Most registrants cannot. For periods ending in 2024 and later, all registrants except charities and selected listed financial institutions must file electronically or face a penalty.
Sources: CRA, Reporting requirements and deadlines; GST/HST filing penalties; RC4022. Checked October 2026. Instalment details are summarized; check your instalment reminders for exact amounts.
Last reviewed October 11, 2026 against CRA and Government of Canada sources. How we check our facts.