Filing and Payment Deadline

January 31st

The deadline for submitting and paying the Harmonized Services Tax (HST) and Goods and Services Tax (GST) for the fourth quarter of the prior year.

April 30th

 

The deadline for submitting and paying the Harmonized Services Tax (HST) and Goods and Services Tax (GST) for the first quarter of the year.


July 31st

 

The date on which the second quarter's Goods and Services Tax and Harmonized Services Tax (GST/HST) must be filed and remitted.


October 31st

 

The date on which the third quarter's Goods and Services Tax and Harmonized Services Tax (GST/HST) must be filed and remitted.


Annual Filer: (except from those who have business income for income tax purposes and a fiscal year-end of December 31.) Deadline for Filing and Payment

 

three months following the end of the fiscal year.

 

Individuals with a fiscal year-end of December 31 and business income for income tax purposes are included in the Annual Flier. Deadline to file: June 15th

 

Payment Deadline: April 30th

 

Please be aware that if your payment is received on the following business day after a due date falls on a Saturday, Sunday, or CRA-recognized public holiday, it is on time.