GST/HST filing deadlines, in plain terms

Guide · updated 2026-09-10

The due date depends on your filing period. Here is the whole picture on one page, then how ApexLedger keeps you ahead of it.

Monthly and quarterly filers

• The return and any amount owing are due one month after the end of the reporting period. A quarter ending 31 March is due 30 April.
• Most businesses with taxable sales over $6 million file monthly; between $1.5 million and $6 million file quarterly; under $1.5 million may file annually but can choose more often.

Annual filers

• Corporations: the return and payment are due three months after the fiscal year end. A 31 December year end is due 31 March.
• Self-employed individuals with a 31 December year end: the return is due 15 June, but any amount owing is due 30 April, so pay first and file after.
• Annual filers with net tax over $3,000 the previous year make quarterly instalments, each due one month after the end of the quarter.

Registering

• Registration is required once taxable sales pass $30,000 in a single quarter or over four consecutive quarters. Voluntary registration earlier lets you claim input tax credits.

How the books keep you ahead

• ApexLedger builds the return from the tax code on every line, so the figures are ready the day the period ends.
• The Action Centre shows each client's next HST due date two weeks ahead; filed periods lock so nothing drifts after filing.
• Provincial sales taxes (PST, RST, QST) are tracked by province alongside.

Dates and thresholds are the general rules published by the Canada Revenue Agency and can change. Confirm your own dates with the CRA or your accountant; ApexLedger records what you enter and does not give tax advice.