Your GST/HST filing deadline depends on your filing frequency — annual, quarterly, or monthly — and your fiscal year-end. Here are the exact deadlines for self-employed Canadians in 2026 and what happens if you miss them.
How Filing Frequency Is Determined
When you register for GST/HST, the CRA assigns your filing frequency based on your annual taxable supplies:
- Annual filing: Total taxable supplies under $1.5 million per year. Most new registrants default to annual filing.
- Quarterly filing: Between $1.5 million and $6 million in annual taxable supplies. Also available by election if you prefer quarterly.
- Monthly filing: Over $6 million in annual taxable supplies, or by election if you want to receive refunds more frequently.
Most self-employed freelancers file annually. To confirm your assigned frequency, check your CRA My Business Account.
Annual Filer Deadline (Most Self-Employed)
If you are a GST/HST annual filer with a December 31 fiscal year-end:
- Filing deadline: June 15 of the following year (same as the self-employed T1 extended deadline)
- Payment deadline: April 30 of the following year — same as income tax payment
This means for the 2025 GST/HST year: pay any balance owing by April 30, 2026, and file the GST/HST return by June 15, 2026.
If your fiscal year-end is not December 31, your deadlines differ — filing and payment are due three months after your fiscal year-end. A March 31 fiscal year-end means filing and paying by June 30.
Quarterly Filer Deadlines (2026)
| Reporting Period | Return and Payment Due |
|---|---|
| October 1 – December 31, 2025 | January 31, 2026 |
| January 1 – March 31, 2026 | April 30, 2026 |
| April 1 – June 30, 2026 | July 31, 2026 |
| July 1 – September 30, 2026 | October 31, 2026 |
Monthly Filer Deadlines
Monthly GST/HST returns and payments are due one month after the end of each reporting period. For December 2025: due January 31, 2026. For January 2026: due February 28, 2026. And so on.
Late Filing Penalties for GST/HST
The CRA applies a specific formula for late GST/HST filing:
Penalty = A + (B × C)
- A = 1% of the GST/HST amount owing
- B = 25% of A
- C = number of complete months the return is late (maximum 12)
Example: You owe $3,000 in GST/HST and file 3 months late:
A = $30 (1% of $3,000)
B = $7.50 (25% of $30)
Penalty = $30 + ($7.50 × 3) = $30 + $22.50 = $52.50
In addition, daily compound interest at the CRA prescribed rate applies to unpaid GST/HST from the payment due date.
Switching Filing Frequency
You can elect to file more frequently than your assigned frequency (e.g., quarterly instead of annually) if you want to receive ITC refunds more quickly. To change, update your reporting period through CRA My Business Account.
Frequently Asked Questions
Do I need to file a GST/HST return even if I have nothing to remit?
Yes. If you are registered for GST/HST, you must file a return for every reporting period — even if you had zero revenue in that period or your ITCs exceed the tax collected (resulting in a refund). Failing to file a nil return still triggers late filing penalties.
Can I file my GST/HST return at the same time as my T1 return?
They are filed through different systems. Your T1 is filed through NETFILE (using tax software) or mailed to the CRA. Your GST/HST return is filed through CRA My Business Account (online) or through qualifying accounting software. They can be prepared together at tax time, but are submitted separately.
What if I collect GST/HST but cannot remit it by the deadline?
GST/HST you collected from clients is not your money — it is a trust obligation to the CRA. The CRA takes non-remittance seriously, with interest and potential director liability for corporations. If you cannot pay, file the return on time and contact the CRA to arrange a payment plan. Filing without paying avoids the late-filing penalty, even if interest accrues.