buksoGST HST filing period due date
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Your GST/HST reporting period depends on your taxable sales: $1,500,000 or less is annual by default (you can choose monthly or quarterly), more than $1.5 million up to $6 million is quarterly, and more than $6 million is monthly. Monthly and quarterly returns are filed and paid one month after the period ends. Annual returns are due three months after your fiscal year-end, except for a sole proprietor with a December 31 year-end: file by June 15 but pay by April 30. You must file even if you owe nothing.
Official source: canada.ca