C$4,800 prior year · C$5,200 current estimate
Both tests are met. The previous-year method gives four C$1,200 payments; the estimate method gives four C$1,300 payments.
Free · private · annual filers
GST/HST instalment calculator for annual filers.
Estimate four quarterly GST/HST payments from a full prior fiscal year or a current-year net-tax estimate. The calculator applies the separate C$3,000 tests, builds dates from any fiscal year end, and can add a separate Québec QST schedule.
Two tests · two methods
Start with eligibility, then compare the cash-flow methods.
CRA’s public guidance asks whether an annual filer’s previous-year net tax and current-year net tax are each at least C$3,000. An ordinary filer can base equal quarterly payments on the previous year or on a lower current estimate, with instalment-interest exposure if that estimate proves too low.
| Decision point | Ordinary rule | Calculator treatment |
|---|---|---|
| Reporting frequency | The instalment schedule is for annual GST/HST filers. | Stops monthly, quarterly, and uncertain cases for review. |
| Previous fiscal year | Previous-year net tax must be at least C$3,000. | No ordinary schedule when the amount is below C$3,000. |
| Current fiscal year | Estimated current-year net tax is tested separately against C$3,000. | Shows the prior-year schedule beside a zero current-estimate method when the estimate is below the threshold. |
| Previous-year method | Divide the full prior-year net tax into four equal instalments. | Splits cents across four payments so the annual total reconciles exactly. |
| Current-estimate method | Divide a supportable current-year estimate into four payments. | Displays the lower schedule with an explicit instalment-interest warning. |
| Québec QST | Revenu Québec applies the C$3,000 tests separately to GST and QST. | Calculates and labels both systems independently before showing a combined planning total. |
Before you enter amounts
Four common annual-filer patterns.
Exactly C$3,000 in both years
The threshold is inclusive. Four instalments of C$750 reconcile to the C$3,000 annual basis.
C$4,000 prior year · C$2,600 current estimate
The calculator preserves the four C$1,000 prior-year payments but shows no payment under the current-estimate method. The lower method needs evidence because an underestimate can create interest.
GST below C$3,000 · QST above C$3,000
A Québec business can have no ordinary GST schedule while still having QST instalments. The tool keeps the two threshold decisions separate.
Use account facts
Build a schedule that can be checked against the live accounts.
- 01
Confirm that CRA assigns an annual reporting frequency and that the registrant is not a selected listed financial institution.
- 02
Confirm that the previous reporting period was a full 12-month fiscal year; use professional or CRA guidance for a short period.
- 03
Copy the prior-year net tax and prepare a supportable estimate of current-year net tax before instalment payments.
- 04
Enter the current fiscal year end; the calculator derives four fiscal quarter ends and dates one month later.
- 05
Compare the two methods, then verify holidays, credits, interest exposure, and final amounts in the CRA or Revenu Québec account before paying.
Primary sources
Keep the threshold, method, date, statute, and Québec rule nearby.
The calculator performs bounded arithmetic. The official accounts remain authoritative for reporting frequency, net-tax history, recognized holidays, credits, interest, and special rules.
Canada Revenue AgencyWho needs to pay GST/HST by instalmentsOpen the current official rule Canada Revenue AgencyHow to calculate instalment paymentsOpen the current official rule Canada Revenue AgencyWhen quarterly instalments are dueOpen the current official rule Justice LawsExcise Tax Act, section 237Open the current official rule Revenu QuébecSeparate GST and QST instalment rulesOpen the current official rule
Annual-filer questions
What the instalment schedule means—and what it cannot decide.
Who normally pays GST/HST instalments?
CRA’s ordinary public rule applies to annual filers whose prior-year net tax and current-year net tax are each C$3,000 or more. Monthly and quarterly filers generally remit with their returns instead.
Is the C$3,000 threshold more than C$3,000 or at least C$3,000?
At least C$3,000. The calculator treats exactly C$3,000 as meeting the test and divides it into four C$750 payments.
How much is each quarterly GST/HST instalment?
Under the previous-year method, one quarter of the full prior-year net tax is paid each quarter. An ordinary filer can instead use one quarter of a supportable current-year estimate, subject to instalment interest if the estimate is too low.
When are annual-filer GST/HST instalments due?
CRA says quarterly instalments are due one month after the end of each fiscal quarter. If a date falls on a weekend or recognized holiday, the next-business-day rule may apply; confirm the live holiday list.
What if the current-year estimate is below C$3,000?
The calculator shows a zero current-estimate schedule while preserving the previous-year method for comparison. Keep support for the estimate: if actual net tax is higher, instalment interest may apply.
Can GST/HST be below the threshold while QST is above it?
Yes. Revenu Québec says the C$3,000 tests apply separately to GST and QST, so one system can require instalments while the other does not.
Does the calendar export prove the legal due date?
No. It uses the nominal one-month rule and moves weekend dates to Monday only. It does not calculate recognized federal, provincial, or territorial holidays; every reminder says to verify the live account.
Can I use the calculator for a short first fiscal year or an SLFI?
No. Short periods require annualization and selected listed financial institutions can have special rules. The calculator deliberately stops those cases for review.
Educational scope
Prepare a review questionA planning schedule is not an account assessment.
The tool does not determine reporting frequency, legal status, a short-period instalment base, special financial-institution treatment, group or division aggregation, credits, payment allocation, recognized holidays, instalment interest, relief, amended returns, QST-specific account adjustments, or the final balance. It does not file a return, transmit data, or make a payment.
Public resource
Share the annual-filer instalment calculator.
Send the bilingual public page to a Canadian annual filer who needs dates, method comparison, or a separate Québec QST threshold check.