2 April 2026
GST Deadline Canada 2026, Filing Dates and Payment Guide
Missing a GST/HST due date triggers late-filing penalties and daily interest on amounts owing. For 2026, knowing your reporting period and the matching GST deadline Canada 2026 calendar helps you file on time, pay on time, and avoid unnecessary CRA costs—whether you report monthly, quarterly, or annually.
GST deadline Canada 2026: filing dates and payments
Canada Revenue Agency assigns GST/HST reporting frequency from your revenue level. In most cases, the return and any net tax owing share the same due date. Annual filers and sole proprietors with a December 31 year-end have special filing vs payment timing—details below.
How CRA sets your GST/HST reporting frequency
Your GST deadline Canada 2026 pattern starts with how often you must report. Taxable supplies thresholds are reviewed over time; confirm your assigned frequency on your CRA notice or in My Business Account.
Annual
Typical: smaller reporting base
Generally one return per year. Return and payment are usually due three months after fiscal year-end, with an important exception for sole proprietors (see below).
Quarterly
Mid-size taxable supplies
Four returns per year. Return and payment are normally due one month after each fiscal quarter-end.
Monthly
Higher taxable supplies
Twelve returns per year. Return and payment are normally due one month after each reporting month.
2026 quarterly GST/HST deadlines (calendar quarters)
For businesses reporting on calendar quarters, typical GST deadline Canada 2026 return and payment dates are:
| Quarter | Reporting period | Return & payment due |
|---|---|---|
| Q1 | Jan 1 – Mar 31, 2026 | April 30, 2026 |
| Q2 | Apr 1 – Jun 30, 2026 | July 31, 2026 |
| Q3 | Jul 1 – Sep 30, 2026 | October 31, 2026 |
| Q4 | Oct 1 – Dec 31, 2026 | January 31, 2027 |
2026 monthly GST/HST deadlines (calendar months)
Monthly filers: each return and payment is generally due by the end of the next calendar month (or the last day of that month).
| Reporting month | Return & payment due |
|---|---|
| January 2026 | February 28, 2026 |
| February 2026 | March 31, 2026 |
| March 2026 | April 30, 2026 |
| April 2026 | May 31, 2026 |
| May 2026 | June 30, 2026 |
| June 2026 | July 31, 2026 |
| July 2026 | August 31, 2026 |
| August 2026 | September 30, 2026 |
| September 2026 | October 31, 2026 |
| October 2026 | November 30, 2026 |
| November 2026 | December 31, 2026 |
| December 2026 | January 31, 2027 |
Annual filers: special due dates
Corporation (Dec 31 year-end)
March 31, 2027
Return and payment for the period including Dec 31, 2026 are generally due three months after year-end.
Sole proprietor (Dec 31 year-end)
Return: June 15, 2027
Payment due April 30, 2027 even though the return is due June 15. Interest can run from the payment due date if tax is unpaid.
Other year-ends
3 months after year-end
Example: March 31 year-end → due June 30. Align with your actual fiscal period shown on CRA correspondence.
Instalments for annual filers
If you file annually and your net GST/HST was $3,000 or more in the previous year, you may need quarterly instalments during 2026, with balances reconciled on the annual return.
| Instalment | Period | Due date |
|---|---|---|
| 1st | Jan 1 – Mar 31 | April 30, 2026 |
| 2nd | Apr 1 – Jun 30 | July 31, 2026 |
| 3rd | Jul 1 – Sep 30 | October 31, 2026 |
| 4th | Oct 1 – Dec 31 | January 31, 2027 |
Stay on track before each GST deadline Canada 2026
Confirm your period
Note the start and end dates of each reporting period from CRA or your accounting system.
Reconcile ITCs
Match sales, GST/HST collected, and input tax credits so the return matches your books.
File on time
Use CRA-approved electronic filing. Keep confirmation for your records.
Pay by the due date
Pay net tax owing by the deadline; instalments may apply if you are an annual filer above the threshold.
For more detail on penalties, examples, and compliance, see our full GST/HST filing deadlines 2026 guide.
Frequently asked questions
Need help meeting every GST deadline Canada 2026?
J. Wang Chartered Professional Accountant helps businesses and self-employed clients track reporting periods, prepare filings, and plan instalments so you stay ahead of CRA due dates.
