Updated Checked by the Tax-Services.ca editorial team How we check
In Canada, how often a business files GST/HST depends on its yearly taxable sales, and the due date follows from the reporting period the CRA assigns. Below are the thresholds, due dates, online filing and late penalties.
Short answer: Most small businesses with $1.5 million or less in taxable sales file once a year, three months after year end. A sole proprietor with a December 31 year end pays by April 30 and files by June 15.
How often do you have to file GST/HST?
The CRA assigns the reporting period by yearly taxable sales.
| Yearly revenue from taxable sales | Reporting period you start with |
|---|---|
| $1.5 million or less | Annual, with the option to report monthly or quarterly |
| More than $1.5 million, up to $6 million | Quarterly, with the option to report monthly |
| More than $6 million | Monthly |
You can choose to file more often than required,, for example to get refunds sooner. A registrant moves to a more frequent period by filing an election on Form GST20, online or by mail. A move to a less frequent period is only possible after 12 months under the thresholds. The CRA does not adjust the period on its own.
When is a GST/HST return due?
- Monthly and quarterly filers: the return is due one month after the end of the period.
- Annual filers: it is due three months after the end of the fiscal year.
- Individuals with business income and a December 31 year end: payment is due April 30 and the return is due June 15. You can also file and pay together by April 30.
When a due date lands on a weekend or holiday, the next business day counts as on time. Annual filers whose net tax for the previous fiscal year was $3,000 or more may also have to pay quarterly instalments.
How do you file GST/HST online?
- Sign in to your CRA business account, or use the NETFILE GST/HST option.
- Pick the reporting period and enter your sales, tax collected and input tax credits.
- Check the net tax and submit the return.
- Pay the balance by the due date, or ask for a refund if you are owed money.
Returns for reporting periods that begin in 2024 or later must be filed electronically (charities and selected listed financial institutions are exceptions). Paper filing when you must file online costs $100 the first time and $250 after that.
What happens if you file GST/HST late?
The CRA’s page on GST/HST filing penalties sets the late-filing penalty at 1% of the amount owing, plus 25% of that 1% for every full month the return is late, up to 12 months. On $2,000 owing and a return three full months late, that is $20 plus $15, or $35. Interest on the balance is charged as well. No late-filing penalty applies if you owe $0 or are owed a refund.
If you missed a return, file it as soon as you can. See what to do if you miss a deadline, and use our GST/HST calculator to work out the tax on a sale. The GST, HST and PST guide and the self-employed and small business guide explain the rest.
Where does this information come from?
The rules come from the Canada Revenue Agency pages Reporting requirements and deadlines, GST/HST filing penalties, Make changes to your GST/HST account and Find out if you need to pay GST/HST by instalments, and from General information for GST/HST registrants. Checked in October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
How often does a small business file GST/HST in Canada?
A business with $1.5 million or less in yearly taxable sales is assigned an annual reporting period, and the return is due three months after the fiscal year end. It can choose quarterly or monthly filing instead, for example to get refunds sooner.
When is GST/HST due for a sole proprietor?
An individual with a business, a December 31 year end and business income for tax purposes pays by April 30 and files by June 15. Filing and paying together by April 30 is also allowed. Without those conditions, the three-month rule applies.
Can I change my GST/HST reporting period?
Yes. Filing an election on Form GST20, in My Business Account or by mail, moves you to a more frequent period. A move to a less frequent period is only allowed after 12 months, and only if your taxable sales stayed under the thresholds for the assigned period.
Do I have to file my GST/HST return online?
Most registrants must file electronically for reporting periods that begin in 2024 or later. Charities and selected listed financial institutions are exceptions. Filing on paper when you must file online carries a $100 penalty the first time and $250 for each later return.
What is the penalty for filing a GST/HST return late?
The CRA charges 1% of the amount owing plus 25% of that 1% for each full month late, up to 12 months, along with interest on the balance. No late-filing penalty applies if you owe $0 or the CRA owes you a refund.