HST Filing Deadline – Quarterly Filer

Filing and Payment Deadline

January 31
Due Date for filing and remitting Goods and Service Tax / Harmonized Services Tax (GST/HST) for the fourth quarter.

April 30
Due Date for filing and remitting Goods and Service Tax / Harmonized Services Tax (GST/HST) for the first quarter.

July 31
Due Date for filing and remitting Goods and Service Tax / Harmonized Services Tax (GST/HST) for the second quarter.

October 30
Due Date for filing and remitting Goods and Service Tax / Harmonized Services Tax (GST/HST) for the third quarter.

 

Annual Filer – (except for individuals with a December 31 fiscal year-end and business income for income tax purposes)

Filing Deadline

Three months after fiscal year-end

Payment Deadline

Three months after fiscal year-end

 

Annual Flier – (individuals with a December 31 fiscal year-end and business income for income tax purposes)

Filing Deadline: June 15
Payment Deadline: April 30

 

Please note when a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is on time if we receive it on the next business day.