FirmdeskCRA deadlines · 2027
GST/HST filing deadlines by reporting period
Monthly and quarterly filers file and pay one month after the end of each period. Annual filers have three months after their fiscal year-end, except individuals and sole proprietors with business income and a December 31 year-end: they file by June 15, but pay by April 30. The dates below are for a December 31 fiscal year.
Monthly filers
| What's due | Due |
|---|---|
| GST/HST return — Dec 2026 | Weekend: on time by Monday, February 1 |
| GST/HST return — Jan 2027 | Weekend: on time by Monday, March 1 |
| GST/HST return — Feb 2027 | |
| GST/HST return — Mar 2027 | |
| GST/HST return — Apr 2027 | |
| GST/HST return — May 2027 | |
| GST/HST return — Jun 2027 | Weekend: on time by Tuesday, August 3 |
| GST/HST return — Jul 2027 | |
| GST/HST return — Aug 2027 | National Day for Truth and Reconciliation: on time by Friday, October 1 |
| GST/HST return — Sep 2027 | Weekend: on time by Monday, November 1 |
| GST/HST return — Oct 2027 | |
| GST/HST return — Nov 2027 |
Quarterly filers
| What's due | Due |
|---|---|
| GST/HST return — Oct–Dec 2026 | Weekend: on time by Monday, February 1 |
| GST/HST return — Jan–Mar 2027 | |
| GST/HST return — Apr–Jun 2027 | Weekend: on time by Tuesday, August 3 |
| GST/HST return — Jul–Sep 2027 | Weekend: on time by Monday, November 1 |
Annual filers
A corporation, or anyone else with a December 31 year-end who isn't an individual:
| What's due | Due |
|---|---|
| GST/HST annual return & payment — year ending Dec 31, 2026 |
An individual or a sole proprietor with business income:
| What's due | Due |
|---|---|
| GST/HST payment — year ending Dec 31, 2026 | |
| GST/HST annual return — year ending Dec 31, 2026 |
Annual filers' instalments
Annual filers who have to pay instalments pay one month after the end of each fiscal quarter.
| What's due | Due |
|---|---|
| GST/HST instalment — Oct–Dec 2026 | Weekend: on time by Monday, February 1 |
| GST/HST instalment — Jan–Mar 2027 | |
| GST/HST instalment — Apr–Jun 2027 | Weekend: on time by Tuesday, August 3 |
| GST/HST instalment — Jul–Sep 2027 | Weekend: on time by Monday, November 1 |
Firmdesk gives Québec's QST the same periods and dates; the calculator adds it for a Québec client.