Deadlines by filing frequency
Monthly filers
Filing deadline: one month after the end of the reporting period. Payment deadline: same.
Example: For a July 31 reporting period, both the return and the payment are due August 31.
Quarterly filers
Filing deadline: one month after the end of the reporting period. Payment deadline: same.
Example: For a March 31 reporting period, both the return and the payment are due April 30.
Annual filers (most cases)
Filing deadline: three months after the end of the reporting period. Payment deadline: same.
Example: For an August 31 reporting period, both the return and the payment are due November 30.
Annual filers, individuals with December 31 fiscal year-end and business income
Filing deadline: June 15. Payment deadline: April 30.
Example: For a December 31 reporting period, the return is due June 15, but the payment is due April 30. The mismatch is real. Pay by April 30 even if you file later.
Why the deadlines matter
CRA charges interest from the day after the payment is due. For net-tax remitters, late filing also triggers a late filing penalty in addition to interest. The annual penalty is small for one late return but compounds quickly across years.
Most of our clients on quarterly or annual filing use the cash flow between filings to set aside the GST collected from customers, so the payment is ready when due. We can set up a separate GST savings account as part of your bookkeeping system.
Want to change your filing frequency?
You can apply to change your filing frequency or fiscal year using Form GST70 (Election or Revocation of an Election to Change a GST/HST Fiscal Year). Whether the change makes sense depends on your cash flow and how much paperwork you can absorb.
Filing online
Most filers use GST/HST NETFILE to submit returns directly to CRA. We can file on your behalf if you authorize us as your representative.