Remit (pay) the tax you collected – When to remit (pay)


Due to the COVID-19 pandemic, some GST/HST notices of assessment were not mailed on the "Date issued" specified on the notices. The balance shown on the Account summary section of the notice is as of the ‘Date issued’ specified on the notice. Any payments received by the Canada Revenue Agency (CRA) after this date are not included in the balance shown on the notice.  To view your current account information, including balances, go to My Business Account.

When to remit (pay) the GST/HST

Your payment deadline depends on your GST/HST filing period. Most GST/HST payments are due at the same time as your GST/HST returns. Your payment deadline is different than your filing deadline if you are either:

You must remit (pay) the GST/HST for any invoice you include in your return, even if you have not yet been paid. For more information, see What to include in your return.

GST/HST payment and filing deadlines

If you are filing a personalized GST/HST return, the due date is located at the top of your GST34-2, GST/HST Return for Registrants. If your due date is a Saturday, Sunday or public holiday recognized by the CRA, your payment is on time if we receive it on the next business day.

See payment deadline, filing deadline, and an example for each of the following filing periods:

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