When Is GST/HST Due? Filing Deadlines 2026
Every 2026 GST/HST filing deadline and payment due date for monthly, quarterly and annual filers — with CRA holiday adjustments, penalty calculations, instalment rules and the exact dates you need to file. Written by a licensed Ontario CPA.
How CRA Assigns Your GST/HST Reporting Period
CRA assigns your reporting frequency based on your annual taxable revenue. You can voluntarily elect a more frequent period — but you cannot elect a less frequent one. Understanding which frequency applies to your business is the first step to knowing your GST/HST deadline.
Annual Filing
$1,500,000 or lessOne return per year. Default for most small businesses and new registrants. Filing deadline depends on fiscal year-end and whether you have business income.
Quarterly Filing
$1,500,001 – $6,000,000Four returns per year. Filing and payment due one month after the end of each quarter. Default for mid-sized businesses.
Monthly Filing
Over $6,000,000Twelve returns per year. Filing and payment due one month after the end of each month. Mandatory for businesses with over $6M in annual taxable supplies.
Voluntary Election: Any business can elect to file more frequently than the default. Many businesses with regular ITCs elect quarterly or monthly filing to receive refunds faster. You can change your reporting period through CRA My Business Account or by calling the CRA business enquiries line at 1-800-959-5525.
2026 GST/HST Monthly Filing Deadlines
Monthly filers must file and pay one month after the end of each reporting period. If the deadline falls on a Saturday, Sunday or CRA-recognised public holiday, the deadline moves to the next business day.
| Reporting Period | Period End | Filing & Payment Deadline | Adjusted for Weekends/Holidays |
|---|---|---|---|
| January 2026 | Jan 31, 2026 | Mar 2, 2026 | Feb 28 is Saturday → Mon Mar 2 |
| February 2026 | Feb 28, 2026 | Mar 31, 2026 | No adjustment |
| March 2026 | Mar 31, 2026 | Apr 30, 2026 | No adjustment |
| April 2026 | Apr 30, 2026 | Jun 1, 2026 | May 31 is Sunday → Mon Jun 1 |
| May 2026 | May 31, 2026 | Jun 30, 2026 | No adjustment |
| June 2026 | Jun 30, 2026 | Jul 31, 2026 | No adjustment |
| July 2026 | Jul 31, 2026 | Aug 31, 2026 | No adjustment |
| August 2026 | Aug 31, 2026 | Sep 30, 2026 | No adjustment |
| September 2026 | Sep 30, 2026 | Nov 2, 2026 | Oct 31 is Saturday → Mon Nov 2 |
| October 2026 | Oct 31, 2026 | Nov 30, 2026 | No adjustment |
| November 2026 | Nov 30, 2026 | Dec 31, 2026 | No adjustment |
| December 2026 | Dec 31, 2026 | Feb 1, 2027 | Jan 31 is Sunday → Mon Feb 1 |
Mandatory Electronic Filing: All GST/HST registrants (except charities and selected listed financial institutions) must file returns electronically for periods ending in 2024 and later. CRA charges a penalty for paper filing. File through CRA My Business Account, NETFILE-certified software or through your CPA.
2026 GST/HST Quarterly Filing Deadlines
Quarterly filers must file and pay one month after the end of each quarter. Most businesses with a calendar fiscal year-end have quarters ending March 31, June 30, September 30 and December 31.
| Quarter | Period | Period End | Filing & Payment Deadline | Adjusted |
|---|---|---|---|---|
| Q1 2026 | Jan 1 – Mar 31 | Mar 31, 2026 | Apr 30, 2026 | No adjustment |
| Q2 2026 | Apr 1 – Jun 30 | Jun 30, 2026 | Jul 31, 2026 | No adjustment |
| Q3 2026 | Jul 1 – Sep 30 | Sep 30, 2026 | Nov 2, 2026 | Oct 31 is Saturday → Mon Nov 2 |
| Q4 2026 | Oct 1 – Dec 31 | Dec 31, 2026 | Feb 1, 2027 | Jan 31 is Sunday → Mon Feb 1 |
Non-Calendar Year-End: If your fiscal year-end is not December 31, your quarterly periods are based on your fiscal year. For example, a corporation with a March 31 fiscal year-end has quarters ending June 30, September 30, December 31 and March 31 — each with a deadline one month after the quarter end.
2026 GST/HST Annual Filing Deadlines
Annual GST/HST filing deadlines depend on two factors: your fiscal year-end and whether you have business income for the year. The rules differ from monthly and quarterly filers.
| Fiscal Year-End | Business Income? | Filing Deadline | Payment Deadline |
|---|---|---|---|
| December 31, 2025 | Yes | June 15, 2026 | April 30, 2026 |
| December 31, 2025 | No | March 31, 2026 | March 31, 2026 |
| March 31, 2026 | Any | June 30, 2026 | June 30, 2026 |
| June 30, 2026 | Any | September 30, 2026 | September 30, 2026 |
| August 31, 2026 | Any | November 30, 2026 | November 30, 2026 |
| September 30, 2026 | Any | December 31, 2026 | December 31, 2026 |
Key Annual Filing Rules
For annual filers with a December 31 fiscal year-end and business income: the filing deadline is June 15, 2026 but the payment deadline is April 30, 2026. This means you must pay any balance owing by April 30 even though you have until June 15 to file the return. Interest accrues from April 30 on any unpaid balance — even if you file on time by June 15.
For all other fiscal year-ends, the filing and payment deadlines are both three months after year-end. For annual filers with a December 31 year-end and no business income for the year, the filing and payment deadline is also three months after year-end (March 31, 2026).
The Most Common Annual Filing Mistake: Many Ontario businesses with a December 31 year-end assume the GST/HST payment is due on June 15 because that is the filing deadline. The payment is due April 30. CRA charges interest from April 30 on any unpaid balance — even if you file the return by June 15. This catches thousands of annual filers every year.
GST/HST Instalment Requirements for 2026
Annual GST/HST filers may be required to pay quarterly instalments if the net tax for the current or previous fiscal year exceeds $3,000. CRA determines whether you must pay instalments based on your prior-year net tax.
| Instalment | Period Covered | Due Date (Dec 31 Year-End) | Calculation |
|---|---|---|---|
| Q1 Instalment | Jan 1 – Mar 31, 2026 | April 30, 2026 | 1/4 of prior year net tax |
| Q2 Instalment | Apr 1 – Jun 30, 2026 | July 31, 2026 | 1/4 of prior year net tax |
| Q3 Instalment | Jul 1 – Sep 30, 2026 | October 31, 2026 | 1/4 of prior year net tax |
| Q4 Instalment | Oct 1 – Dec 31, 2026 | January 31, 2027 | 1/4 of prior year net tax |
Instalment Threshold: If your net GST/HST for the current or immediately preceding fiscal year is $3,000 or less, you are not required to make instalment payments. You pay the full balance with your annual return. Most new businesses are not required to pay instalments in their first year because there is no prior-year net tax. We review instalment requirements for every GST/HST client at year-end.
Penalties for Late GST/HST Filing and Payment in 2026
CRA imposes separate penalties for late filing and late payment. The penalties compound — meaning a business that both files late and pays late faces both the filing penalty and the daily interest charge simultaneously.
Late Filing Penalty
1% of the balance owing plus 0.25% for each complete month the return is late, up to a maximum of 12 months. The penalty applies from the day after the filing deadline.
1% + 0.25% per month (max 12 months) = 4% maximumLate Payment Interest
CRA charges compound daily interest on any unpaid balance from the day after the payment deadline. The prescribed interest rate is set quarterly.
Prescribed rate (currently 8%) — compounded dailyElectronic Filing Penalty
All GST/HST registrants (except charities and SLFIs) must file electronically for periods ending in 2024 and later. Filing a paper return triggers a penalty of $100 for the first offence and $250 for subsequent offences.
$100 first offence / $250 subsequentWorked Example: Late Quarterly Filing with $18,000 Balance Owing
A Mississauga IT consulting company files its Q2 2026 quarterly return (period ending June 30, 2026) three months late on November 1, 2026 instead of the July 31 deadline. The balance owing is $18,000.
Late filing penalty: 1% of $18,000 = $180, plus 0.25% x 3 complete months = $135. Total filing penalty: $315.
Late payment interest: $18,000 x 8% / 365 x 93 days = $367.
Total penalty and interest: $682 on a $18,000 balance — filed 3 months lateWorked Example: Annual Filer — December 31 Year-End, Payment April 30 vs. June 15 Confusion
A Toronto restaurant with a December 31, 2025 fiscal year-end files its annual GST/HST return on June 14, 2026 (before the June 15 deadline) but does not pay the $24,000 balance until June 14 as well — 45 days after the April 30 payment deadline.
No late filing penalty (filed before June 15). But late payment interest: $24,000 x 8% / 365 x 45 days = $237.
Total interest: $237 — even though the return was filed on timeQuick Method GST/HST Filing Deadlines in 2026
Businesses using the GST/HST Quick Method follow the same filing deadlines as regular filers — the Quick Method affects the calculation of net tax, not the filing frequency or deadline. Your reporting period (monthly, quarterly or annual) and the corresponding deadline remain unchanged.
The key difference is the 1% credit on the first $30,000 of eligible supplies — this is calculated on the return for the reporting period in which total eligible supplies for the fiscal year first exceed $30,000. Quick Method users must file their annual return by the same deadline as any other annual filer: June 15 for December 31 year-end businesses with income, or three months after year-end for all others.
Quick Method eligibility is capped at $400,000 in annual taxable supplies (including HST-included revenue). Businesses exceeding $400,000 must switch to the regular method effective the first day of the next fiscal year. Read our complete Quick Method guide →
Filing a Nil GST/HST Return in 2026
If you are registered for GST/HST, you must file a return for every reporting period — even if you had zero revenue, zero expenses and zero net tax. CRA refers to this as a nil return. The filing deadline for a nil return is the same as any other return for your reporting period.
Failing to file a nil return triggers the late filing penalty (1% of the balance owing) — which is $0 when the balance owing is $0. However, CRA will assess a notional nil return on your account, and unfiled nil returns create compliance flags that can delay refunds on future returns, block access to certain CRA services and trigger automatic compliance reviews. Always file nil returns on time.
Dormant corporations that are GST/HST-registered should either file nil returns for each period or close the GST/HST account to avoid perpetual filing obligations. We close GST/HST accounts for dormant corporations as part of our annual T2 engagement.
CRA Public Holidays That Affect 2026 GST/HST Deadlines
If a GST/HST deadline falls on a Saturday, Sunday or CRA-recognised public holiday, the deadline moves to the next business day. The following CRA-recognised holidays in 2026 may affect your deadlines.
| Holiday | 2026 Date | Day of Week | Potential Impact |
|---|---|---|---|
| New Year's Day | Jan 1, 2026 | Thursday | No deadline impact |
| Good Friday | Apr 3, 2026 | Friday | No deadline impact (no end-of-month) |
| Easter Monday | Apr 6, 2026 | Monday | No deadline impact |
| Victoria Day | May 18, 2026 | Monday | No deadline impact |
| Canada Day | Jul 1, 2026 | Wednesday | No deadline impact |
| Labour Day | Sep 7, 2026 | Monday | No deadline impact |
| Thanksgiving | Oct 12, 2026 | Monday | No deadline impact |
| Remembrance Day | Nov 11, 2026 | Wednesday | No deadline impact |
| Christmas Day | Dec 25, 2026 | Friday | No deadline impact |
| Boxing Day | Dec 26, 2026 | Saturday | Dec 26 deadline would move to Mon Dec 28 |
In 2026, most GST/HST deadlines are not affected by public holidays because the end-of-month dates fall on weekdays. The primary adjustments are for Saturday and Sunday end-of-month dates as noted in the monthly and quarterly deadline tables above.
Never Miss a GST/HST Deadline — Let Gondaliya CPA Handle Your Filing
Gondaliya CPA prepares and files GST/HST returns for Ontario businesses at flat-fee pricing. Monthly, quarterly or annual — we track every deadline, prepare every return and file electronically with CRA. Your director's personal tax and CRA audit support are included free with every engagement.
Frequently Asked Questions — GST/HST Deadlines 2026
Stop Worrying About GST/HST Deadlines. Let a CPA Handle It.
Gondaliya CPA files GST/HST returns for Ontario businesses at flat-fee pricing. Monthly, quarterly or annual — we track every deadline, file every return and handle CRA on your behalf.
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