Annual filers: GST/HST returns are prepared at the same time as income tax returns.
Corporate clients: please note that although T2 returns are due 6 months after fiscal year end, GST/HST returns are due 3 months after the fiscal year end (annual filers) or one month after the reporting period ends (quarterly filers).

TIMING  —

If the due date falls on a weekend or holiday, the deadline is extended until the subsequent Monday.
Annual filers who owe at least $3000 in GST/HST must remit quarterly instalments; otherwise, CRA will charge instalment interest based on he expected quarterly payment due dates.

NOTES  —

June 15th

INDIVIDUALS WITH BUSINESS INCOME

Three months after the Fiscal year-end.

corporate annual filers

One month after the reporting period.

monthly and quarterly filers

Canada Revenue Agency (CRA) Deadlines

Harmonized sales tax (HST) RETURNS

DATES & DEADLINES  —