Don't miss a GST/HST deadline. Our comprehensive guide shows you exact filing dates, quarterly periods, CRA My Business Account requirements, and penalties for late submissions in 2026-27.
4
Quarterly Periods
7
Days to File
CRA My Business Account
Required Software
15%
Max Penalty
Covers: 1 January – 31 March 2026
Deadline: 30 April 2026
Both filing and payment are due one month after the period ends. File electronically through CRA My Business Account or NETFILE.
Covers: 1 April – 30 June 2026
Deadline: 31 July 2026
Second quarterly submission. Payment must clear by the deadline to avoid CRA arrears interest.
Covers: 1 July – 30 September 2026
Deadline: 31 October 2026
Third GST/HST return. Allow at least 5 business days for online payment to clear CRA.
Covers: 1 October – 31 December 2026
Deadline: 1 February 2027
Final quarterly return. Statutory due date is 31 January 2027 (Sunday) so the deadline rolls to the next business day.
Most GST/HST-registered businesses file quarterly returns. Four GST/HST periods per calendar year, each ending on the last day of months 3, 6, 9, and 12. Returns are due 7 days after the period ends.
Businesses can elect for monthly returns if they prefer more frequent filing. This may help cash flow management and reclaim input GST/HST faster. 12 returns per calendar year, due 7 days after each month ends.
Only available if you're not part of the CRA My Business Account scheme. One return per calendar year, due 7 days after 31 December. Limited to businesses with lower turnover or specific circumstances.
Mandatory for: GST/HST-registered businesses with turnover above CA$85,000 (from April 2024). Mandatory for all registered businesses from 1 April 2026.
CRA uses a points-based surcharge system: Late returns accumulate penalty points. After reaching a threshold, a surcharge is applied to the GST/HST due. The surcharge percentage increases with repeat offences.
5% surcharge after 12 months
5% of GST/HST due if return is between 1-12 months late
10% surcharge after 24 months
10% of GST/HST due if return is between 12-24 months late
15% surcharge after 24 months
15% of GST/HST due if return is more than 24 months late
Set calendar reminders 2 weeks before the GST/HST return deadline. This gives you time to gather records and resolve any issues.
Update your CRA My Business Account software weekly with invoices and receipts. Don't wait until the deadline to enter data.
Use CRA My Business Account-compatible accounting software that handles calculations automatically and integrates with CRA.
Consider using an accountant if you're unsure about GST/HST calculations or compliance requirements.
Before submitting, verify all figures, especially GST/HST-exempt sales and input GST/HST claims.
Arrange payment 2-3 days before the deadline to account for bank processing time.
Launch your CRA My Business Account accounting software (Xero, QuickBooks, Sage, etc.). Ensure all records are current and complete.
Choose the GST/HST period you're filing for (e.g., Q1 ending 31 March). The software will auto-populate the deadline date.
Review the auto-calculated GST/HST report, showing all boxes (1-9). Check Box 1 (output GST/HST) and Box 4 (input GST/HST reclaim).
Click "Submit to CRA" in your CRA My Business Account software. Your software will securely send the return via the CRA API. You'll receive a confirmation reference.
Pay the GST/HST amount due (or claim refund if applicable) within 7 days. Arrange payment online via CRA, bank, or BACS transfer.
Payment Methods: Online (CRA Payments Service), Direct Debit, CHAPS transfer, BACS transfer. Allow 2-3 days for bank processing.
Yes, you can change your GST/HST return period. Contact CRA or apply through your online GST/HST account. Changes typically take effect from the next tax period. You'll need to provide a valid business reason.
If you're owed a refund (input GST/HST exceeds output GST/HST), CRA will typically process this within 30 days if you've submitted correctly. You can request a direct credit to your bank account or carry it forward to the next period.
Filing is submitting your return to CRA. Paying is sending the GST/HST amount due. Both must be completed by the deadline. You must file before you can pay. If you file but don't pay, you'll face late payment penalties.
Yes. If you make an error within 12 months, submit an amended return. For larger corrections, you may need to contact CRA directly. Always keep documentation of amendments in case of audit.
Yes. Keep digital copies of all supporting invoices and receipts for at least 6 years. Scan physical receipts or use OCR software. CRA may request these during an audit to verify your GST/HST figures.
Use our Reverse GST/HST Calculator to check your GST/HST calculations, or browse our other tools designed for Canadian businesses.