HST Returns

Canada Revenue Agency Deadlines:

  • One month after the end of the reporting period

    For monthly and quarterly filers

  • Three months after the fiscal year end

    For corporate annual filers

  • June 15th

    For individuals with business income

NOTES:

  • 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.

TIMING:

For 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).