Reporting requirements and deadlines – File your GST/HST return
Once you have registered for the GST/HST, you must file a return before the deadline of each reporting period.
Mandatory electronic filing
All GST/HST registrants, except charities and selected listed financial institutions (SLFIs), are required to file returns electronically. This applies to all GST/HST returns for periods ending in 2024 and later.
If you continue to file a paper return, you will be charged a penalty.
Find out about the ways to file electronically
Requesting an exemption
If you are unable to file electronically even though you are not a charity or SLFI, you can request an exemption. Exemptions are granted on a case-by-case basis only.
To request an exemption, write us a letter explaining the reasons you cannot comply with mandatory electronic filing. Mail the letter to:
GST/HST Returns and Rebates Processing
Prince Edward Island Tax Centre
275 Pope Road
Summerside PE C1N 6A2
Filing a return with an amount owing
You can file a return electronically even if you have an amount owing. Find out how to make a payment to the Canada Revenue Agency (CRA).
Situations where you may need to send us mail when filing electronically
In some circumstances, you may need to file your return electronically and send us additional information by mail.
Filing rebates with your return
If you need to file a GST/HST rebate with your return and you are unable to do it electronically, you must still file your GST/HST return electronically and mail the rebate application to the address on the rebate form no later than the day you file your electronic return.
If you are using NETFILE, you must mail the rebate application forms only if you are including a rebate amount on your return and you did not file the corresponding rebate form electronically.
To learn more about filing a GST/HST rebate application go to Claim a GST/HST rebate.
Joint filers
If you are the coordinator of a closely related group of corporations (you have filed election GST303) and you file returns electronically, you must send your letter of direction by mail to your tax centre.
First Nations Tax (FNT)
If you are filing a GST/HST return electronically, you must send Form GST499-1 (the corresponding FNT schedule) by mail to the Prince Edward Island Tax Centre.
Who needs to file a GST/HST return
If you are registered for GST/HST, you must file a GST/HST return for each reporting period.
Filing if you had no business activity
You must file a return for each reporting period even if you:
- Have no business transactions or income
- Have no net tax to remit
- Are closing a GST/HST account (you need to file a final return)
Filing a GST/HST return without anything to report is referred to as filing a nil return.
Filing and payment deadlines
The due date of your return is determined by your reporting period. You can see your filing due dates and reporting periods in your CRA account.
We assign default reporting periods based on revenue amounts. However, you may be able to change your reporting period if you want to file a return more frequently. You can change your reporting period by signing in to your CRA account (My Business Account or Represent a Client).
Learn more: Reporting period options
Due dates for filing your return
If you are eligible to file paper returns, the personalized GST/HST return (Form GST34-2) you receive will show the due date at the top of the form.
If your due date is a Saturday, Sunday or public holiday recognized by the CRA, your return or payment is on time if we receive it on the next business day.
We can charge penalties and interest on returns or amounts we have not received by the due date.
Monthly and quarterly reporting periods
If your reporting period is monthly or quarterly, your filing and payment deadline is 1 month after the end of the reporting period.
Example deadlines for monthly and quarterly filers
If the end of a monthly reporting period is July 31, your payment deadline and filing deadline would be August 31.
If the end of a quarterly reporting period is March 31, the payment deadline and filing deadline would be April 30.
Annual reporting periods
For most businesses that file annually, your filing and final payment deadline is 3 months after your fiscal year-end.
However, there are 2 situations that have different deadlines:
Exception for sole proprietors
If you meet all of the following criteria, your payment deadline is April 30 and your filing deadline is June 15:
- You are an individual with a business (a sole proprietor)
- Your fiscal year-end is December 31
- You had business income for tax purposes for that year
If you do not meet all 3 criteria, your filing and payment deadline is 3 months after your fiscal year-end.
Exception for listed financial institutions
If you are a listed financial institution only because you have a section 150 election in effect, the regular deadlines apply to you.
In all other cases, if you are a listed financial institution, your filing and final payment deadline is 6 months after your fiscal year-end.
Example: If a listed financial financial institution's fiscal year-end is October 31, the payment and filing deadline would be April 30, as long as they are not only a listed financial institution because they have a section 150 election in effect.
Examples of deadlines for different fiscal year-ends
Example 1 – Corporation with or without income for the year
A corporation files GST/HST returns annually. Whether or not the corporation has business income that year, their deadlines would be the following:
| Fiscal year-end | Payment deadline | Filing deadline |
|---|---|---|
| August 31 | November 30 | November 30 |
| December 31 | March 31 | March 31 |
Example 2 – Sole proprietor with income for the year
A sole proprietor files GST/HST returns annually and had business income that year. Their deadlines would be the following:
| Fiscal year-end | Payment deadline | Filing deadline |
|---|---|---|
| August 31 | November 30 | November 30 |
| December 31 | April 30 | June 15 |
Example 3 – Sole proprietor with no income for the year
A sole proprietor files GST/HST returns annually and did not have business income that year. Their deadlines would be the following:
| Fiscal year-end | Payment deadline | Filing deadline |
|---|---|---|
| August 31 | November 30 | November 30 |
| December 31 | March 31 | March 31 |
Although you only need to file once per reporting period, you may need to pay your GST/HST throughout the year in instalments.