When to file
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.
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.
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:
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.
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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