GST Payment Dates in Canada

The due date for your GST/HST payment in Canada depends on your filing period and whether you are a quarterly or annual filer. Here’s a breakdown:

Quarterly Filers:

Your GST/HST return and payment are due **one month after the end of your reporting period**. For instance, if your reporting period ends on August 31st, your return and payment are due by September 30th.

Reporting Periods:

          Quarter     |          Reporting Period |   Due Date

  • 1st Quarter       –      January        –             March/April 30th
  • 2nd Quarter     –     April              –            June/July 31st
  • 3rd Quarter      –     July               –            September/October 31st
  • 4th Quarter      –     October        –            December/January 31st

Annual Filers:

Payment Due Date: Three months after your business’s fiscal year-end.


Quarterly Filer: If your reporting period is January 1 to March 31, your GST/HST payment is due on April 30th.

Annual Filer: If your business’s fiscal year-end is December 31st, your GST/HST payment is due on March 31st.

Additional Factors:

  • Voluntary Disclosure Program: If you are making a disclosure under this program, different deadlines may apply.
  • Specific situations: Certain situations, like starting a new business, might have unique requirements. It’s best to consult the CRA or a tax professional for clarification.


  • Canada Revenue Agency (CRA) website: The CRA website provides comprehensive information about GST/HST, including payment deadlines and methods.
  • My Business Account: Registered businesses can view their GST/HST account details and make payments online through the CRA’s My Business Account portal.
  • Tax professionals: Consult a tax professional for personalized advice and assistance with your GST/HST obligations.

Remember, it’s crucial to pay your GST/HST on time to avoid penalties and interest charges. Keep track of your filing period and due dates to ensure compliance.



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