GST/HST Return

The filing deadline will be different depending on your GST/HST filing frequency.

See the examples below:

Frequency

Filing deadline

Payment deadline

Example

Monthly

1 month after the end of the reporting period

1 month after the end of the reporting period

Reporting period:
May 31

Filing deadline: 
June 30

Payment deadline: 
June 30

Quarterly

1 month after the end of the reporting period

1 month after the end of the reporting period

Reporting period:
May 31

Filing deadline: 
June 30

Payment deadline: 
June 30

Annually (except for individuals with a December 31 fiscal year-end and business income for income tax purposes)

3 months
after fiscal year-end

3 months
after fiscal year-end

Reporting period:
May 31

Filing deadline: 
August 31

Payment deadline: 
August 31

Annually (individuals with a December 31 fiscal year-end and business income for income tax purposes)

June 15

April 30

Reporting period:
December 31

Filing deadline: 
June 15

Payment deadline: 
April 30
*Pypr Pointers are just that, and should not be taken as financial advice. Consult a professional accountant (we can connect you to one!) for information pertaining to your exact situation.

These Pypr Pointers were provided by CPA & Pypr Partnr Daven F.