Quarter ending March 31
A monthly or quarterly filer uses April 30 for both the payment and the return, subject to the next-business-day rule.
Free · private · CRA-source-backed
GST/HST filing deadline calculator: when are your return and payment due?
Enter the reporting period end from your CRA account, choose monthly, quarterly, or annual filing, and screen the return and payment dates separately. Download a private record or calendar reminder without creating an account.
Current federal timing rules
GST/HST filing and payment deadlines at a glance.
Use the reporting period and due dates shown in your CRA account as the final reference. This table summarizes the ordinary rules currently published by CRA.
| Reporting path | Payment | Filing |
|---|---|---|
| Monthly or quarterly | 1 month after period-end | 1 month after period-end |
| Most annual businesses | 3 months after fiscal year-end | 3 months after fiscal year-end |
| Annual sole proprietor: December 31 year-end + business income | April 30 | June 15 |
| Most listed financial institutions | 6 months after fiscal year-end | 6 months after fiscal year-end |
Worked dates
Four examples you can check before using your own period.
Corporation with December 31 year-end
A regular annual corporation uses March 31 of the following year for both the final payment and the return.
Qualifying annual sole proprietor
With all three CRA criteria met, payment is due April 30 and the GST/HST return is due June 15.
Listed financial institution ending October 31
Unless it is listed only because a section 150 election is in effect, the six-month date is April 30.
How to use the calculator
Start with the account, then calculate.
- 01
Open CRA My Business Account or the personalized GST/HST return and copy the reporting period end.
- 02
Choose the monthly, quarterly, or annual reporting frequency assigned to that period.
- 03
For an annual period, select the filer category only after checking all of its conditions.
- 04
Compare the result with the CRA account and the current public-holiday list before paying or filing.
Primary sources
Keep the live CRA rules beside the result.
The calculator performs date arithmetic only. CRA account dates, recognized public holidays, instalments, account changes, and fact-specific exceptions remain outside the calculation.
Common filing-date questions
Filing deadline FAQ.
When is a monthly or quarterly GST/HST return due?
CRA currently says the return and payment are due one month after the reporting period ends. For example, a March 31 period-end produces an April 30 nominal deadline.
When is an annual GST/HST return due?
Most annual businesses file and make the final payment three months after fiscal year-end. Most listed financial institutions use six months instead, while institutions listed only because of a section 150 election follow the regular deadlines.
Why can a sole proprietor pay before filing?
If the filer is an individual with a business, has a December 31 fiscal year-end, and had business income for tax purposes, CRA sets April 30 for payment and June 15 for filing. All three conditions must be true.
What happens when the date falls on a weekend or holiday?
CRA says a return or payment is on time when received on the next business day if the due date falls on a Saturday, Sunday, or CRA-recognized public holiday. Provincial and territorial holidays can matter, so confirm the live CRA list.
Does this calculator include GST/HST instalments?
No. An annual filer may have instalment obligations during the year. This tool calculates the period-end filing and final-payment dates only.
Does this calculator determine QST filing deadlines?
No. It screens federal GST/HST dates from CRA rules. Québec sales tax accounts and filing dates must be checked separately with Revenu Québec.
Educational scope
Prepare a review questionKnow what the date does not decide.
The tool does not determine whether you are registered, whether a reporting-period change applies, whether an instalment is due, whether a return was received, or whether relief, a special return, QST, First Nations tax, a rebate, or another exception applies. It does not file or pay anything.
Public resource
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