GST/HST Filing in Canada: Registration, Reporting Periods and Deadlines
the $30,000 threshold, reporting frequencies and due dates
GST/HST registration becomes mandatory once a business's worldwide taxable supplies exceed $30,000 over four consecutive calendar quarters. Once registered, deadlines follow the reporting period: monthly and quarterly filers file and pay one month after each period ends; most annual filers file and pay three months after their fiscal year-end.
When must a business register for GST/HST?
Once worldwide taxable supplies exceed $30,000 over four consecutive calendar quarters, the small-supplier exemption ends and registration is mandatory. Many businesses register voluntarily before that, to claim input tax credits on start-up costs.
What are the GST/HST reporting periods?
Monthly, quarterly and annual. The CRA assigns a default period based on annual taxable supplies, and registrants may elect a more frequent period. A client that grows past a threshold can be reassigned — which is why cadence should be reviewed annually rather than set once at onboarding.
| Filing | Applies to | Filing deadline | Payment | If it is late |
|---|---|---|---|---|
| GST/HST returns — monthly and quarterly filers | Registrants with monthly or quarterly reporting periods. | File and pay one month after the end of each reporting period. | Payment is due on the same date as the return. | The late-filing penalty is A + (B × C), where A is 1% of the amount owing, B is 25% of A, and C is the number of complete months the return is late, to a maximum of 12 — so 1% plus 0.25% per month, capped at 4%. A further $250 applies where the return is filed after a demand to file. Compound daily interest runs on late amounts. |
| GST/HST returns — annual filers | Registrants with an annual reporting period. | File and pay three months after the fiscal year-end. Annual filers who are individuals with business income and a December 31 year-end instead file by June 15 and pay by April 30. | Annual filers with $3,000 or more of net tax generally must also pay quarterly GST/HST instalments. | The same A + (B × C) late-filing formula applies. |
The June 15 exception for annual filers
Annual filers who are individuals with business income and a December 31 fiscal year-end file by June 15 but must pay by April 30 — the same split that applies to their T1. Every other annual filer files and pays three months after fiscal year-end.
Do annual filers pay instalments?
Annual filers with $3,000 or more of net tax generally must pay quarterly GST/HST instalments during the year, with the balance settled on filing.
Which rate applies?
The rate follows the place of supply, not the supplier's own province. Ontario's HST is 13%; Nova Scotia's fell to 14% on April 1, 2025; Alberta and the three territories charge 5% GST only; British Columbia, Saskatchewan and Manitoba layer a separately administered provincial tax on top of the GST; Quebec's combined GST and QST is 14.975% and is reported to Revenu Québec.
What is the penalty for a late GST/HST return?
The formula is A + (B × C): A is 1% of the amount owing, B is 25% of A, and C is the number of complete months late to a maximum of 12 — so 1% plus 0.25% per month, capped at 4%. A further $250 applies where the return is filed after a demand to file.
Frequently asked questions
When do I have to register for GST/HST?
Registration is mandatory once worldwide taxable supplies exceed $30,000 over four consecutive calendar quarters. Below that, a business is a small supplier and may register voluntarily — which is often worthwhile where input tax credits on start-up or equipment costs are significant.
When is a quarterly GST/HST return due?
One month after the end of the reporting period, for both the return and the payment. A quarter ending March 31 is due April 30; a quarter ending June 30 is due July 31. Monthly filers follow the same one-month rule.
When is an annual GST/HST return due?
Three months after the fiscal year-end for most annual filers. The exception is annual filers who are individuals with business income and a December 31 year-end: they file by June 15 but must pay any balance by April 30.
What happens if a GST/HST return is filed late?
The CRA applies a penalty of A + (B × C), where A is 1% of the amount owing, B is 25% of A, and C is the number of complete months the return is late to a maximum of 12. Compound daily interest also runs on the outstanding amount.
Does the GST/HST rate depend on where my business is?
No — it follows the place of supply. A business in Alberta supplying a customer in Ontario generally charges Ontario's 13% HST. This is why a firm serving clients in more than one province cannot treat sales-tax rate as a client attribute.
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