When to file
The Canada Revenue Agency (CRA) can charge penalties and interest on any returns or amounts we have not received by the due date. The CRA will hold any GST/HST refund or rebate you are entitled to until the CRA receives all outstanding returns and amounts. If you are a sole proprietor or partnership, your personal income tax refund will also be held. If you are closing a GST/HST account, you must file a final return.
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Reporting periods
Reporting periods are the periods of time for which you file your GST/HST returns.
Generally, your reporting period is determined based on the total revenue from your taxable supplies of property and services made in Canada in your previous fiscal year or in each fiscal quarter leading up to it. The revenue includes zero-rated supplies of property and services made in Canada, and those of your associates.
What you can't include in your revenue to determine your reporting period
Do not include revenue from:- supplies made outside Canada
- zero-rated exports of property and services
- zero-rated supplies of financial services
- exempt supplies
- taxable sales of capital real property
- goodwill
This chart shows the threshold revenue amounts that determine the assigned reporting periods, and the optional reporting periods available if you want to file a return more frequently.
| Annual taxable supplies threshold amounts | Assigned reporting period | Optional reporting period |
|---|---|---|
| $1,500,000 or less | Annual | Monthly or quarterly |
| More than $1,500,000 up to $6,000,000 | Quarterly | Monthly |
| More than $6,000,000 | Monthly | Nil |
| Charities | Annual | Monthly or quarterly |
| Listed financial institutions (other than corporations deemed to be a listed financial institution because they have elected to have certain taxable supplies deemed to be financial services) | Annual |
Monthly or quarterly |
Learn more: Reporting periods
GST/HST filing and payment deadlines
The filing deadline will be different depending on your GST/HST filing period.
See filing deadlines for the different filing periods:
- monthly
- quarterly
- annually – (except for individuals with a December 31 fiscal year-end and business income for income tax purposes)
- annually – (individuals with a December 31 fiscal year-end and business income for income tax purposes)
Different rules apply to most listed financial institutions that file annual returns and to all selected listed financial institutions.
For more information about payment deadlines for annual filers, see Remit (pay) the GST/HST instalments.
Due dates for filing a GST/HST return
The due date of your return is determined by your reporting period.
The personalized GST/HST return (Form GST34-2) will show your due date at the top of the form.
You must file a GST/HST return even if you have:
- no business transactions
- no net tax to remit
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.
Refund holds
If you have to file any returns under the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, or the Air Travellers Security Charge Act, but have not done so, any GST/HST refund or rebate you are entitled to will be held until all required returns are filed. If you are a sole proprietor or partnership, your personal income tax refund will also be held.
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