# GST NETFILE deadline and every GST/HST due date for 2026 and 2027

Source: https://canadataxdesk.com/gst-hst/gst-filing-deadlines
Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site
Topic: GST/HST for Business
Last updated: 2026-10-20

> The GST NETFILE deadline is one month after the end of the reporting period for monthly and quarterly filers, and three months after fiscal year end for most annual filers. Sole proprietors with a December 31 year end file by June 15 but must pay by April 30. The same due dates apply whether you file through NETFILE, a CRA account or software.

## Key facts

- Monthly and quarterly filers: File and pay 1 month after the period ends
- Most annual filers: File and pay 3 months after fiscal year end
- Sole proprietors, Dec 31 year end: Pay by April 30, file by June 15
- 2026 annual return, sole proprietor: Pay April 30, 2027; file June 15, 2027
- Weekend or holiday due date: On time if received the next business day

## What is the GST NETFILE deadline?

There is no separate deadline for GST/HST NETFILE: the due date is set by your reporting period, and it is the same for every electronic filing method. The CRA's reporting requirements page (checked September 2026) gives three rules, shown in the table below.

| Reporting period | Filing deadline | Payment deadline |
| --- | --- | --- |
| Monthly | 1 month after the month ends | Same as filing |
| Quarterly | 1 month after the quarter ends | Same as filing |
| Annual (most businesses and corporations) | 3 months after fiscal year end | Same as filing |
| Annual, individual with business income and Dec 31 year end | June 15 | April 30 |
| Annual, listed financial institution | 6 months after fiscal year end | Same as filing |

GST/HST filing and payment deadlines by reporting period

Your reporting period is printed in your CRA account and on any personalized return the CRA sent you. Businesses with annual taxable supplies of $1.5 million or less are assigned annual periods by default, so most sole proprietors fall under the June 15 rule.

## How often do I need to file a GST/HST return?

How often you file depends on the reporting period the CRA assigns you, which is based on your annual revenue from taxable supplies made in Canada. You can choose to file more often than your assigned period, but not less often ([CRA, Guide RC4022](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html)).

| Annual taxable supplies | Assigned reporting period | Optional reporting periods |
| --- | --- | --- |
| $1,500,000 or less | Annual | Monthly or quarterly |
| More than $1,500,000 up to $6,000,000 | Quarterly | Monthly |
| More than $6,000,000 | Monthly | None |

Assigned and optional GST/HST reporting periods (CRA Guide RC4022)

If your sales pass a threshold during the year, the CRA moves you to the more frequent period from a later fiscal quarter. For example, a business whose revenue passes $1,500,000 but not $6,000,000 in its first fiscal quarter reports quarterly from the first day of its second fiscal quarter. Charities are assigned an annual period whatever their revenue, and listed financial institutions are assigned an annual period but can choose monthly, or quarterly if their taxable supplies are $6,000,000 or less.

## When are monthly and quarterly GST/HST returns due?

Monthly and quarterly GST/HST returns, and the payment, are due one month after the last day of the period. A quarter ending March 31 is due April 30; a month ending July 31 is due August 31.

| Quarter | Period ends | Due date | Notes |
| --- | --- | --- | --- |
| Q3 2026 | September 30, 2026 | October 31, 2026 | A Saturday, so Monday, November 2, 2026 is on time |
| Q4 2026 | December 31, 2026 | January 31, 2027 | A Sunday, so Monday, February 1, 2027 is on time |
| Q1 2027 | March 31, 2027 | April 30, 2027 | Friday |
| Q2 2027 | June 30, 2027 | July 31, 2027 | A Saturday, so the next business day is on time |
| Q3 2027 | September 30, 2027 | October 31, 2027 | A Sunday, so Monday, November 1, 2027 is on time |

Calendar-quarter GST/HST due dates, late 2026 to 2027

Weekdays were worked out by our editorial team from the calendar. The weekend rule comes from the CRA: when a due date is a Saturday, Sunday or public holiday, a return or payment received on the next business day is on time.

## Is the GST/HST deadline different for annual filers?

Yes. Annual filers generally get three months after their fiscal year end to file and pay. A corporation with a June 30 year end, for example, files and pays by September 30.

### The split deadline for individuals with business income

If you are an individual (a sole proprietor or partner) with business income and a December 31 fiscal year end, you get until June 15 to file but only until April 30 to pay. For the 2026 year, that means paying any balance by Friday, April 30, 2027 and filing by Tuesday, June 15, 2027.

This mirrors the income tax dates for self-employed people covered on our [self-employed tax deadline page](https://canadataxdesk.com/filing/self-employed-tax-deadline). Interest starts on any GST/HST balance not paid by April 30, even if the return itself is not due until June.

### Annual filers who also owe instalments

If your net tax for the previous fiscal year was $3,000 or more, you may also owe quarterly instalments during the year, each due one month after a fiscal quarter ends. Those dates and amounts are on our [GST/HST instalments page](https://canadataxdesk.com/gst-hst/gst-hst-instalments).

## What happens if you miss the GST/HST filing deadline?

If you file late and owe tax, the CRA charges a late-filing penalty of 1% of the amount owing plus 25% of that 1% for each complete month late, up to 12 months. There is no late-filing penalty when the return shows $0 owing or a refund.

| Complete months late | Penalty | Calculation |
| --- | --- | --- |
| 0 (a few days late) | $20.00 | 1% of $2,000 |
| 3 | $35.00 | $20 + (25% x $20 x 3) |
| 6 | $50.00 | $20 + (25% x $20 x 6) |
| 12 (maximum) | $80.00 | $20 + (25% x $20 x 12) |

Late-filing penalty on a $2,000 balance (CRA formula, before interest)

Interest is separate and compounds daily on the unpaid balance from the payment due date. The CRA's prescribed rate on overdue taxes is 7% for July 1 to December 31, 2026 (CRA prescribed interest rates, third and fourth quarters of 2026). Our [GST/HST late filing penalty guide](https://canadataxdesk.com/gst-hst/gst-late-filing-penalty) works through more examples and the relief options.

- Filing on paper when you must file electronically: $100 for the first return, $250 for each later one.
- Not filing after the CRA sends a demand: $250, on top of other penalties.
- A sole proprietor with unfiled GST/HST returns may see the CRA hold back a personal income tax refund.

## How do I change my GST/HST filing frequency?

You change your reporting period with Form GST20, Election for GST/HST Reporting Period, filed online through My Business Account or Represent a Client, or mailed to your tax centre. Annual and quarterly filers can elect a more frequent period at any time the CRA accepts the election.

Moving the other way is more limited. The CRA says a business assigned a monthly or quarterly period can ask for a less frequent one only after 12 months, and only if its taxable supplies have fallen below the threshold for that period. The period does not reset on its own when sales drop.

> **Why some businesses choose to file more often:** A business that regularly gets GST/HST refunds, such as an exporter or a new business with large start-up purchases, can receive those refunds sooner by filing monthly or quarterly.

Whatever your period, you can meet the deadline through the [GST/HST NETFILE online form](https://canadataxdesk.com/gst-hst/gst-netfile-online-return) or your CRA account. For the full registration-to-payment cycle, start at our [GST/HST small business hub](https://canadataxdesk.com/gst-hst).

## Common questions

### When is my GST/HST return due if I file quarterly?

One month after each quarter ends. For calendar quarters that is April 30, July 31, October 31 and January 31, moved to the next business day when the date lands on a weekend or public holiday.

### Is the GST annual return due April 30 or June 15?

For an individual with business income and a December 31 year end, both apply: payment is due April 30 and the return is due June 15. Corporations and other annual filers file and pay three months after their fiscal year end.

### Can I file my GST/HST return before the period ends?

No. A return covers a completed reporting period, so you file after the last day of the period and before the due date.

### Does a nil GST return have the same deadline?

Yes. A return with no activity is due on the same date as any other return for that period, though a late nil return does not attract the late-filing penalty because nothing is owed.

### Are the GST deadlines the same in Quebec?

The GST due dates follow the same rules, but most Quebec businesses file their GST and QST with Revenu Quebec rather than the CRA, and cannot use GST/HST NETFILE.

## Sources

- [Reporting requirements and deadlines](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html)
- [GST/HST filing penalties](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines/gst-hst-filing-penalties.html)
- [Make changes to your GST/HST account](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-account/change-account.html)
- [GST20 Election for GST/HST Reporting Period](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/gst20.html)
- [Prescribed interest rates, fourth quarter 2026](https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates/2026-q4.html)