When your GST/HST payment is due depends on your filing frequency — annual, quarterly, or monthly. Here are the exact payment deadlines for 2026 and what the CRA charges if you miss them.
Annual Filers (Most Freelancers)
If you are an annual GST/HST filer with a December 31 fiscal year-end — which applies to most self-employed Canadians — your payment and return deadlines for the 2025 GST/HST year are:
- Payment deadline: April 30, 2026
- Return filing deadline: June 15, 2026
Pay by April 30 to avoid interest. File the return by June 15. The payment and filing deadlines are different — pay first, file by the later date.
Quarterly Filers
Quarterly filers remit GST/HST one month after each quarter-end:
| Quarter | Period End | Payment Due |
|---|---|---|
| Q4 2025 | December 31, 2025 | January 31, 2026 |
| Q1 2026 | March 31, 2026 | April 30, 2026 |
| Q2 2026 | June 30, 2026 | July 31, 2026 |
| Q3 2026 | September 30, 2026 | October 31, 2026 |
Monthly Filers
Monthly filers remit the month following each reporting month. December 2025 is due January 31, 2026. January 2026 is due February 28, 2026. And so on.
What to Pay
Your GST/HST payment = Total GST/HST collected from clients − Input Tax Credits (ITCs) claimed on business purchases
If your ITCs exceed your collected GST/HST (more common for businesses with high expenses or those serving mostly zero-rated clients), you receive a refund from the CRA rather than making a payment.
How to Pay
- Online banking: Add “CRA GST/HST” as a payee in your bank’s bill payment. Include your Business Number in the reference field.
- CRA My Business Account → Make a Payment: Direct payment through your CRA account
- Pre-authorized debit: Available through My Business Account
Late Payment Consequences
If you file your return on time but pay late, the CRA charges compound daily interest at the prescribed rate (~7–8% in 2026) from the payment due date. If you pay late and file late, both interest and the late-filing penalty apply.
The CRA applies your payment first to interest and penalties before reducing the outstanding GST/HST balance — so late payments in perpetuity become increasingly expensive.
Frequently Asked Questions
Do I need to make GST/HST instalment payments throughout the year?
Annual filers do not make instalments — a single annual payment is due April 30. If you are a quarterly filer, each quarterly payment is your “instalment.” Monthly filers remit monthly. The CRA may ask high-revenue businesses to make in-year payments, but most self-employed freelancers are annual or quarterly filers.
Can I pay GST/HST and income tax in the same transaction?
No — they are separate accounts with separate payee codes. Your income tax instalment or balance goes to “CRA — personal income tax.” Your GST/HST goes to “CRA — GST/HST.” Set up both payees in your online banking if you have both obligations.
If I overpaid GST/HST, when do I get the refund?
The CRA typically processes GST/HST refunds within 2–4 weeks of a return being filed. If you have direct deposit set up through My Business Account, the refund is deposited to your business bank account. Set up direct deposit in My Business Account to receive refunds faster and avoid delays from cheque mailing.