Pay (remit) the GST/HST: When to pay

When to pay the GST/HST

Most GST/HST payments are due at the same time as your GST/HST returns.

You must pay the GST/HST for any invoice you include in your return, even if you have not yet been paid.

What to include in your return explains what to do in situations where you haven't collected the GST/HST, haven't charged it yet, or when you've provided a taxable benefit to an employee.

If you file your return annually, note that in certain situations you may have to Pay the GST/HST by instalments.

Monthly

GST/HST payment and filing deadlines
Payment deadline Filing deadline Example

One month after the end of the reporting period

One month after the end of the reporting period

Reporting period:
July 31

Payment deadline: 
August 31

Filing deadline: 
August 31

Quarterly

GST/HST payment and filing deadlines
Payment deadline Filing deadline Example

One month after the end of the reporting period

One month after the end of the reporting period

Reporting period:
March 31

Payment deadline: 
April 30

Filing deadline: 
April 30

Annually - (except for individuals with a December 31 fiscal year-end and business income for income tax purposes)

GST/HST payment and filing deadlines
Payment deadline Filing deadline Example

Three months
after fiscal year-end

Three months
after fiscal year-end

Reporting period:
August 31

Payment deadline: 
November 30

Filing deadline: 
November 30

Annually - (individuals with a December 31 fiscal year-end and business income for income tax purposes)

GST/HST payment and filing deadlines
Payment deadline Filing deadline Example

April 30

June 15

Reporting period:
December 31

Payment deadline: 
April 30

Filing deadline: 
June 15

GST/HST payment and filing deadlines

The payment deadline will be different depending on your GST/HST filing period. The due date is at the top of your personalized return, the GST34-2. When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is on time if we receive it on the next business day.

See the payment deadline, filing deadline and an example for each of the following filing periods:

Monthly

GST/HST payment and filing deadlines
Payment deadline Filing deadline Example

One month after the end of the reporting period

One month after the end of the reporting period

Reporting period:
July 31

Payment deadline: 
August 31

Filing deadline: 
August 31

Quarterly

GST/HST payment and filing deadlines
Payment deadline Filing deadline Example

One month after the end of the reporting period

One month after the end of the reporting period

Reporting period:
March 31

Payment deadline: 
April 30

Filing deadline: 
April 30

Annually - (except for individuals with a December 31 fiscal year-end and business income for income tax purposes)

GST/HST payment and filing deadlines
Payment deadline Filing deadline Example

Three months
after fiscal year-end

Three months
after fiscal year-end

Reporting period:
August 31

Payment deadline: 
November 30

Filing deadline: 
November 30

Annually - (individuals with a December 31 fiscal year-end and business income for income tax purposes)

GST/HST payment and filing deadlines
Payment deadline Filing deadline Example

April 30

June 15

Reporting period:
December 31

Payment deadline: 
April 30

Filing deadline: 
June 15

Related services and information

My Business Account
GST/HST NETFILE
GST/HST TELEFILE
Represent a Client
Liaison Officer service
Complaints and disputes

Related program

Business audits
Voluntary Disclosures Program
When you owe money – collections at the CRA
Criminal Investigations Program
Informant Leads Program
Offshore Tax Informant Program

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