GST/HST return and payment — monthly filers
Goods and services tax / harmonized sales tax (GST/HST) · Monthly · return filing
last day of the month after the month ends Verified 2026-10-14- Who files
- GST/HST registrants with annual taxable supplies over CAD 6,000,000 (assigned monthly), and any smaller registrant that elects monthly filing
- Notes
- File and pay by the end of the following month — the CRA's own example puts a July period at 31 August. A return is required for every month, including months with no sales and no tax to remit. The September 2026 return moves to Monday 2 November because 31 October is a Saturday. Most registrants must file electronically. Québec businesses whose GST/HST is administered by Revenu Québec follow its schedule, which put the November 2026 deadline at 5 January 2027.
- Source
- Reporting requirements and deadlines – File your GST/HST return Canada Revenue Agency
See the source text
“If your reporting period is monthly or quarterly, your filing and payment deadline is 1 month after the end of the reporting period.”
Open full size Captured from Canada Revenue Agency on 2026-10-14
