# GST instalments: CRA due dates for 2026 and 2027, who must pay and how much

Source: https://canadataxdesk.com/gst-hst/gst-hst-instalments
Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site
Topic: GST/HST for Business
Last updated: 2026-10-13

> GST instalments are due one month after the end of each fiscal quarter, so a December 31 year end means April 30, July 31, October 31 and January 31. Annual GST/HST filers generally owe them when their net tax for the previous fiscal year was $3,000 or more, and paying one quarter of last year's net tax on time protects you from instalment interest.

## Key facts

- Who pays: Annual filers with prior-year net tax of $3,000 or more
- Amount (safe method): One quarter of last year's net tax
- Due dates, Dec 31 year end: April 30, July 31, October 31, January 31
- Where reported: Line 110 of the annual GST/HST return
- Interest rate on late amounts: 7% prescribed rate, Q3 and Q4 2026, compounded daily

## Who has to pay GST instalments?

An annual GST/HST filer whose net tax for the previous fiscal year was $3,000 or more may have to pay GST instalments during the current fiscal year, according to the CRA page on paying GST/HST by instalments (checked September 2026). Net tax is the figure on line 109 of your return: tax collected minus input tax credits and adjustments.

Instalments are a feature of the annual reporting period. Monthly and quarterly filers already pay after every period, so the instalment rules are written for annual filers.

- The $3,000 test uses the net tax of the whole business, including all branches or divisions that file separate returns.
- A new registrant has no previous fiscal year, so there is normally nothing to base instalments on in the first year; the CRA has special rules for first-time filers in their second year.
- Below $3,000 of prior-year net tax, you simply pay the full balance with your annual return.

## How are GST instalments calculated?

The CRA gives two ways to calculate GST/HST instalments. Each quarterly payment is either one quarter of last year's net tax, or one quarter of your estimate of this year's net tax.

| Option | How to calculate | Interest risk |
| --- | --- | --- |
| Previous-year method | Last year's net tax divided by 4 | None if paid in full and on time, even if this year's tax is higher |
| Current-year estimate | Estimated net tax for this year divided by 4 | Instalment interest on any shortfall if the estimate is too low |

The two instalment calculation options

The previous-year method is the safe choice for a growing business. The estimate method makes sense when sales have clearly dropped, because it keeps cash in the business, but you carry the risk of guessing low.

### Worked example: a Manitoba plumber

A sole proprietor with a December 31 year end reported $6,400 of net tax for 2026. For 2027 she pays four GST quarterly instalments of $1,600 each. When she files her 2027 annual return, her actual net tax is $7,200. She enters the $6,400 of instalments on line 110, and the $800 difference is due by April 30, 2028. Because each instalment matched one quarter of her 2026 net tax and arrived on time, the CRA charges no instalment interest on the extra $800.

## When are GST instalments due?

GST instalments are due one month after the end of each fiscal quarter. For a calendar-year business, the dates are April 30, July 31, October 31 and January 31; if a date lands on a Saturday, Sunday or public holiday, a payment received or postmarked by the next business day is on time. For a calendar-year business, the third 2026 instalment is due October 31, 2026, a Saturday, so a payment received or postmarked by Monday, November 2, 2026 is on time. The fourth is due January 31, 2027, a Sunday, which moves it to Monday, February 1, 2027.

| Fiscal quarter | Instalment due | Weekday note |
| --- | --- | --- |
| January 1 to March 31, 2027 | April 30, 2027 | Friday |
| April 1 to June 30, 2027 | July 31, 2027 | Saturday, so the next business day |
| July 1 to September 30, 2027 | October 31, 2027 | Sunday, so Monday, November 1 |
| October 1 to December 31, 2027 | January 31, 2028 | Monday |

GST instalment due dates for the 2027 fiscal year (December 31 year end)

> **April 30 is a double payment day for sole proprietors:** A sole proprietor with a December 31 year end owes the balance of last year's GST/HST and the first instalment of the new year on the same date. In the example above, April 30, 2027 means paying any 2026 balance plus the $1,600 first 2027 instalment.

Businesses with other year ends count from their own fiscal quarters. You can see your personal instalment dates in My Business Account, and our [GST/HST filing deadlines page](https://canadataxdesk.com/gst-hst/gst-filing-deadlines) lists the return due dates that go with them.

## What if I miss a GST instalment?

The CRA charges instalment interest on a late or short GST/HST instalment, calculated from the due date at the prescribed rate and compounded daily. The rate on overdue amounts is 7% for July 1 to December 31, 2026, and the CRA resets it every quarter.

As a rough illustration, a $1,600 instalment paid 60 days late at 7% compounded daily costs about $18.50 in interest. That is small, but it repeats for every late quarter and keeps running until the shortfall is covered.

- Pay a missed instalment as soon as you can; interest stops accruing on the part you pay.
- If cash is short, paying part of the instalment still cuts the interest.
- Check your account balance in My Business Account after each payment to make sure it was credited to instalments for the right year.

Late GST/HST instalments are separate from income tax instalments, which have their own March, June, September and December dates. Our [CRA tax instalments guide](https://canadataxdesk.com/self-employed/tax-instalments-cra) covers the income tax side.

## How do I pay GST/HST instalments?

You can pay GST/HST instalments online through your bank or credit union, with no voucher needed, or through the CRA's My Payment service using a Visa Debit or Debit Mastercard. You can also set up pre-authorized debits from a Canadian chequing account on chosen dates.

1. In online banking, add the CRA GST/HST payee your bank lists for instalment or interim payments, not a personal income tax payee.
2. Enter your 15-character GST/HST account number, such as 123456789RT0001.
3. Pay the instalment amount before the due date and keep the confirmation.
4. If paying by mail or at a bank counter, use Form RC160, Remittance Voucher - Interim Payments.

At year end, add up the instalments and enter the total on line 110 of your annual return so they are subtracted from the balance. Ride-share drivers, who must register from their first fare, often reach the $3,000 level after a full year of driving; see [GST/HST for Uber drivers](https://canadataxdesk.com/gst-hst/gst-hst-uber-drivers). The [GST/HST small business hub](https://canadataxdesk.com/gst-hst) links the rest of the filing cycle.

## Common questions

### Do annual GST filers have to pay instalments?

Only if their net tax for the previous fiscal year was $3,000 or more. Annual filers under that level pay everything when they file the annual return.

### Are GST instalments mandatory?

When the $3,000 test is met, the CRA expects them, and it charges instalment interest if they are late or short. There is no separate penalty listed on the CRA instalment pages, but the interest compounds daily.

### Does the CRA send GST instalment reminders?

You can view your instalment due dates and amounts in My Business Account. Do not rely on a paper reminder; mark the four dates in your calendar at the start of the year.

### Can I skip GST instalments if my sales dropped this year?

You can base instalments on a lower estimate of this year's net tax, and pay less or nothing if the estimate is under $3,000. If your actual net tax ends up higher, the CRA charges interest on the shortfall.

### Where do I report GST instalments on my return?

Enter the total instalments paid for the year on line 110, Instalment and other annual filer payments, of the annual GST/HST return.

## Sources

- [Find out if you need to pay GST/HST by instalments](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/pay-instalment/need-to-pay-by-instalments.html)
- [Calculate your instalment payments](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/pay-instalment/calculate-instalment-payments.html)
- [When to pay GST/HST instalments](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/pay-instalment/when-to-pay.html)
- [How to pay GST/HST instalments](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/pay-instalment/how-to-pay.html)
- [Report instalment payments on your GST/HST return](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/pay-instalment/report-instalment.html)
- [Prescribed interest rates, fourth quarter 2026](https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates/2026-q4.html)