28 February 2026
GST/HST Filing Deadlines and Penalties for 2026
Missing a GST/HST filing deadline can cost your business real money—a late-filing penalty of 1% of the balance owing plus 0.25% for each full month it remains outstanding, up to 12 months. With CRA's interest rate on overdue remittances at 7% (compounded daily) and electronic filing now mandatory for most registrants, understanding the gst hst filing deadlines 2026 Canada businesses face is essential. This guide covers every due date, penalty formula, and instalment requirement you need to stay compliant.
Why Deadlines Matter in 2026
The gst hst filing deadlines 2026 Canada carry real consequences. A business owing $50,000 in GST/HST that files 6 months late faces a penalty of $2,250 ($500 + $125 × 6 months + 0.25% × 6) plus daily-compounded interest at 7%. Add to that the CRA's enhanced audit powers from Budget 2024—including notices of non-compliance with penalties up to $25,000—and the cost of missing deadlines has never been higher. Proactive planning and timely filing protect your bottom line.
Filing Frequency: Which Schedule Applies to You?
CRA assigns your GST/HST reporting period based on your annual taxable supplies (revenue). You can voluntarily elect a more frequent schedule, but not a less frequent one:
Annual Filers
One return per year. Return and payment due 3 months after fiscal year-end. Sole proprietors with Dec 31 year-end: return due June 15, payment due April 30.
Quarterly Filers
Four returns per year. Return and payment due 1 month after the end of each fiscal quarter.
Monthly Filers
Twelve returns per year. Return and payment due 1 month after the end of each reporting month.
2026 Quarterly Filing Deadlines
For businesses with a calendar year-end filing quarterly, here are the specific gst hst filing deadlines 2026 Canada quarterly filers must meet:
Quarterly Due Dates (Calendar Year-End)
| Quarter | Reporting Period | Return Due | Payment Due |
|---|---|---|---|
| Q1 | Jan 1 – Mar 31, 2026 | April 30, 2026 | April 30, 2026 |
| Q2 | Apr 1 – Jun 30, 2026 | July 31, 2026 | July 31, 2026 |
| Q3 | Jul 1 – Sep 30, 2026 | October 31, 2026 | October 31, 2026 |
| Q4 | Oct 1 – Dec 31, 2026 | January 31, 2027 | January 31, 2027 |
2026 Monthly Filing Deadlines
Monthly filers must submit returns one month after each reporting period. Here are all 12 deadlines:
Monthly Due Dates (Calendar Year-End)
| 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 Filing Deadlines
Annual filers have specific due dates depending on their fiscal year-end and business structure:
Corporations (Dec 31 Year-End)
Return and payment both due 3 months after fiscal year-end.
Sole Proprietors (Dec 31 Year-End)
Return due June 15. However, payment is due April 30, 2027—interest accrues from that date even though the return isn't due yet.
Non-Calendar Year-End
Return and payment due 3 months after your fiscal year-end. Example: March 31 year-end = due June 30.
Instalment Requirements for Annual Filers
Annual filers whose net GST/HST in the previous year was $3,000 or more must make quarterly instalment payments:
2026 Instalment Due Dates
How to Calculate
Each instalment = ¼ of the previous year's net tax. Alternatively, you can base payments on a current-year estimate if you expect lower net tax—but instalment interest applies if actual amounts exceed payments made.
| Instalment | For 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 |
Late-Filing Penalties: The Formula
The CRA applies a specific penalty formula when GST/HST returns are filed late. The penalty only applies if you owe money on the return:
Penalty Calculation: A + (B × C)
Base Penalty
1% of the amount owing on the return
Monthly Rate
25% of A (= 0.25% of amount owing)
Months Late
Number of complete months overdue (max 12)
Real-World Penalty Examples
| Amount Owing | 1 Month Late | 3 Months Late | 6 Months Late | 12 Months Late (Max) |
|---|---|---|---|---|
| $10,000 | $125 | $175 | $250 | $400 |
| $25,000 | $313 | $438 | $625 | $1,000 |
| $50,000 | $625 | $875 | $1,250 | $2,000 |
| $100,000 | $1,250 | $1,750 | $2,500 | $4,000 |
Note: These are penalties only. Interest at 7% (compounded daily) is charged in addition, starting from the day payment was due. Maximum penalty = 1% + (0.25% × 12) = 4% of the amount owing.
Interest on Overdue GST/HST
In addition to penalties, CRA charges interest on any unpaid GST/HST balance:
Current Rate (2026)
Prescribed interest rate on overdue GST/HST remittances for Q1 and Q2 2026. Rates are updated quarterly by CRA.
Compounding
Interest compounds daily from the day after payment was due. This means the effective annual rate is higher than the stated 7%.
Start Date
Interest starts the day after the filing/payment deadline. There is no grace period—even one day late triggers interest.
Interest Cost Example
A business owing $50,000 that pays 3 months late at 7% daily-compounded interest:
How to Stay Compliant: Planning Checklist
Use this checklist to ensure you never miss a gst hst filing deadline 2026 Canada:
Common Mistakes That Lead to Penalties
Confusing Return vs. Payment Dates
Sole proprietors: your GST/HST return is due June 15 but payment is due April 30. Interest accrues from April 30 even though the return isn't late until June 15.
Missing Instalment Payments
Annual filers owing $3,000+ must pay quarterly instalments. Missing these incurs instalment interest—even if you file and pay the full balance on time.
Not Filing a $0 Return
Even if you collected and remitted $0, you must still file. CRA can assess penalties for failure to file and may remove you from the GST/HST registry.
Claiming ITCs Without Documentation
CRA can deny Input Tax Credits if you lack proper invoices with supplier GST/HST numbers. This turns a refund into a balance owing—plus penalties and interest.
Frequently Asked Questions
Never Miss a GST/HST Deadline Again
Understanding the gst hst filing deadlines 2026 Canada businesses must meet is only half the battle—staying organized, filing accurately, and maximizing your ITCs requires ongoing attention. J. Wang Chartered Professional Accountant offers GST/HST filing, compliance, and planning services to keep your business penalty-free and audit-ready.
Schedule Your GST/HST Compliance Consultation
Let's ensure you meet every gst hst filing deadline 2026 Canada requires and maximize your Input Tax Credits
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