Staying on top of your GST/HST remittance dates is one of the most important compliance tasks for any Canadian business. Miss a deadline and you are looking at penalties, daily compounding interest, and unnecessary stress. This guide breaks down every reporting period, the 2025 deadlines you need to mark on your calendar, and exactly how to file and remit — so nothing slips through the cracks.
Before you can manage your deadlines, you need to know which reporting period applies to your business. The Canada Revenue Agency determines your filing frequency based on your total annual taxable supplies (revenue from GST/HST-taxable sales and services):
Your reporting period is set when you register for a GST/HST account. If your revenue grows and you cross a threshold, CRA will reassign you. You can also voluntarily elect to file more frequently — more on that below.
If your business generates more than $6 million in annual taxable supplies, monthly filing is mandatory. Both your GST/HST return and your remittance are due one month after the end of each reporting period.
In practice, this means:
Monthly filing demands tight bookkeeping. You need accurate, up-to-date records each month to calculate your net tax (GST/HST collected minus input tax credits). At this revenue level, the cost of a late filing penalty is significant, so most businesses at this threshold work with an accounting firm to ensure nothing is missed.
Quarterly filing applies to businesses with annual taxable supplies between $1.5 million and $6 million, and to some smaller registrants that CRA has assigned to quarterly reporting. Like monthly filers, your return and payment are both due one month after the end of each quarter.
The 2025 quarterly GST/HST deadlines are:
If you are currently a quarterly filer but your cash flow or accounting setup would benefit from filing monthly, you can elect to move to the monthly reporting period. This is worth considering if you consistently receive large GST/HST refunds, since more frequent filing means faster refunds.
Annual filing is available to businesses with annual taxable supplies under $1.5 million. It reduces administrative burden by consolidating everything into a single yearly return — but there are important nuances that catch many business owners off guard.
Your annual return is due within three months after your fiscal year-end. This is not necessarily December 31 — corporations often have non-calendar fiscal years. For example, a corporation with a June 30 fiscal year-end has until September 30 to file and remit.
Self-employed individuals with a December 31 year-end follow a slightly different rule:
This mirrors the personal income tax treatment for self-employed Canadians. You get the extra time to file, but the payment is still due April 30. Missing the April 30 remittance date triggers interest even if you file by June 15.
Annual filers are not always off the hook for quarterly payments. If you expect your net GST/HST owing to exceed $3,000 in the current year and it exceeded $3,000 in the prior year, CRA requires you to make quarterly instalment payments throughout the year.
These instalments follow the same schedule as quarterly filing deadlines:
The instalments are based on your prior year's net tax divided into four equal payments. Your annual return reconciles the total — any balance remaining after instalments is due at filing, and any overpayment is refunded. Ignoring this rule results in instalment interest charges, which compound daily.
If you recently registered for GST/HST, your first return is due one month after the end of the reporting period in which you first charged GST/HST. For example, if you began charging GST on March 10 and you are a quarterly filer, your first reporting period runs January to March, making your first return due April 30.
Many new registrants are unsure of their assigned reporting period or miss that first deadline entirely. The Swift Accounting Calgary team regularly helps new business owners set up their GST/HST accounts correctly and get that first filing right — it sets the tone for your compliance record.
If your business makes primarily zero-rated supplies — such as exports, certain agricultural products, or basic groceries — you are likely generating GST/HST refunds rather than remittances. You still have a legal obligation to file on time, but prompt filing is directly in your financial interest: faster filing means a faster refund cheque from CRA.
For these businesses, electing into monthly filing can materially improve cash flow even when annual filing would technically be permitted. It is worth discussing with your accountant whether the administrative cost is offset by the refund acceleration.
CRA offers several filing methods, and electronic options are fastest:
Once your return is filed, remitting the balance owing is straightforward through several channels:
Credit card payments to CRA for GST/HST are not accepted directly — third-party services exist but charge a processing fee, making online banking the preferred route for most businesses.
CRA's penalty and interest regime for late GST/HST filings is worth understanding in detail, because the charges compound quickly.
For a first failure to file on time, the penalty is 1% of the net tax owing, plus 25% of that 1% for each complete month the return is late, up to a maximum of 12 months. On a $50,000 net tax balance, that is $500 immediately, climbing by $125 every month you delay.
For a repeat failure (you have been assessed a failure-to-file penalty in the prior three years), the rate increases sharply: 10% of net tax owing, plus 50% of that 10% per month. Repeat penalties make late filing extremely costly — a $50,000 balance would trigger a $5,000 penalty on day one.
Separate from the filing penalty, any outstanding balance accrues daily compounding interest at CRA's prescribed rate. As of 2025, that rate sits in the 9–10% range. Interest begins the day after the due date and does not stop until the full balance is paid. On large balances, even a few weeks of delay adds up to hundreds of dollars in avoidable charges.
The Swift Accounting team in Calgary works with clients throughout the year — not just at year-end — to track GST/HST collected, reconcile input tax credits, and ensure remittances go out on time. Proactive management is always cheaper than catching up after a penalty notice arrives.
Filing on time avoids the failure-to-file penalty, but late remittance interest still applies to any unpaid balance. Interest begins accruing the day after the due date at CRA's prescribed rate (currently approximately 9–10%), compounding daily. Filing and paying on the same day is always the safest approach.
Yes. You can elect to file more frequently than CRA requires — for example, moving from annual to quarterly, or from quarterly to monthly. This is done through My Business Account or by contacting CRA. The election generally takes effect at the start of your next fiscal year. Moving to less frequent filing (e.g., quarterly to annual) requires CRA approval and is only available if your taxable supplies drop below the relevant threshold.
No. The quarterly instalment requirement only applies to annual filers whose net tax exceeded $3,000 in the prior calendar year and whose net tax is expected to exceed $3,000 in the current year. If your GST/HST liability is consistently below that threshold, you simply file your annual return and remit the full balance by the due date.
Both the annual return and remittance are due three months after your fiscal year-end, regardless of when that falls. A corporation with a March 31 fiscal year-end has until June 30. A corporation with a September 30 fiscal year-end has until December 31. Mark the date in your calendar as soon as your fiscal year closes — three months goes faster than expected when year-end bookkeeping is still in progress.
Have questions about your specific situation? Contact Swift Accounting Calgary and we will help you identify your reporting period, set up a remittance schedule, and make sure every deadline is met.
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