GST/HST Filing Deadlines 2026: Complete Business Calendar
Missing a GST/HST filing deadline in 2026 triggers immediate penalties and 7% compounded daily interest. This guide provides every due date for monthly, quarterly, and annual filers, plus instalment payment dates, the late-filing penalty formula, and practical tips to stay compliant all year.
Your Reporting Period: Monthly, Quarterly, or Annual?
The CRA assigns your GST/HST reporting period based on your annual taxable revenues. You can voluntarily elect a more frequent period but not a less frequent one.
| Annual Taxable Revenue | Default Reporting Period | Returns Per Year |
|---|---|---|
| $1.5 million or less | Annual | 1 |
| $1.5M to $6 million | Quarterly | 4 |
| Over $6 million | Monthly | 12 |
Monthly Filer Deadlines 2026
Monthly filers must file and pay within one month after the end of each reporting period. When the due date falls on a Saturday, Sunday or public holiday, the CRA treats your return or payment as on time if it is received on the next business day, and the dates below already reflect that rule. For businesses with a December 31 fiscal year-end:
Related post:Truenorthtaxes.ca - Canadian Tax and Financial Information| Reporting Period | Filing and Payment Deadline |
|---|---|
| December 2026 | February 2, 2026 |
| January 2026 | March 2, 2026 |
| February 2026 | March 31, 2026 |
| March 2026 | April 30, 2026 |
| April 2026 | June 1, 2026 |
| May 2026 | June 30, 2026 |
| June 2026 | July 31, 2026 |
| July 2026 | August 31, 2026 |
| August 2026 | September 30, 2026 |
| September 2026 | November 2, 2026 |
| October 2026 | November 30, 2026 |
| November 2026 | December 31, 2026 |
File free. Then grow your refund.
Wealthsimple Tax lets most Canadians file their return for free, and Wealthsimple Invest makes it easy to put your refund — or your GST/HST credit — to work instead of letting it sit idle. Takes minutes to set up, and you'll get a cash bonus for signing up.
This is an affiliate link — if you sign up, we may receive a bonus too.
Quarterly Filer Deadlines 2026
Quarterly filers file and pay one month after the end of each fiscal quarter. For businesses with a December 31 fiscal year-end:
| Quarter | Period End | Filing and Payment Deadline |
|---|---|---|
| Q4 2026 | December 31, 2026 | February 2, 2026 |
| Q1 2026 | March 31, 2026 | April 30, 2026 |
| Q2 2026 | June 30, 2026 | July 31, 2026 |
| Q3 2026 | September 30, 2026 | November 2, 2026 |
| Q4 2026 | December 31, 2026 | February 1, 2027 |
Annual Filer Deadlines 2026
Annual filers have different deadlines depending on their fiscal year-end and whether they have business income:
| Situation | Return Deadline | Payment Deadline |
|---|---|---|
| December 31 year-end, with business income | June 15, 2026 | April 30, 2026 |
| December 31 year-end, no business income | March 31, 2026 | March 31, 2026 |
| Other fiscal year-ends | 3 months after year-end | 3 months after year-end |
Critical reminder for December 31 annual filers: Your return is due June 15, but the CRA charges interest on any unpaid balance from April 30 onward. If you owe GST/HST, pay by April 30 — even if you haven't filed yet.
Related post:What Happens After You File Your Taxes in Canada: Complete Guide (2026)Annual Filer Instalment Deadlines 2026
Annual filers whose net GST/HST for the current or prior year exceeds $3,000 must pay quarterly instalments. Each instalment = prior year net tax ÷ 4. For a December 31 fiscal year-end:
| Instalment | Due Date |
|---|---|
| Q1 2026 | April 30, 2026 |
| Q2 2026 | July 31, 2026 |
| Q3 2026 | November 2, 2026 |
| Q4 2026 | February 1, 2027 |
Businesses with net GST/HST of $3,000 or less in both the current and prior year are not required to make instalments.
Late-Filing Penalties and Interest in 2026
Late-Filing Penalty Formula
The penalty applies only when there is a balance owing on the return:
Related post:GST Payment Dates 2026: Your Guide to CRA Credit Schedules- 1% of the net tax owing, plus
- 0.25% of the net tax owing for each full month the return is late, up to a maximum of 12 months.
- Maximum total penalty = 4% of the amount owing.
Example: A business owes $50,000 in GST/HST and files 6 months late. Penalty = $500 (1%) + $750 (0.25% × 6 months × $50,000) = $1,250. Plus 7% daily-compounded interest on top.
Interest Rate 2026
The CRA charges 7% (all four quarters of 2026) on overdue GST/HST remittances, compounded daily. The rate is based on the Bank of Canada rate plus 4 percentage points and is updated quarterly. Interest begins the day after the payment was due — there is no grace period.
Electronic Filing Penalty
Filing a paper return when electronic filing is required results in a separate penalty: $100 for the first offence and $250 for each subsequent offence. This applies even to nil returns or credit returns.
Related post:Understanding the End of the GST/HST Holiday Tax Break 20262026 Calendar: Key Dates at a Glance
| Date | Who It Applies To | What Is Due |
|---|---|---|
| February 2, 2026 | Monthly filers (Dec period); Quarterly filers (Q4 2026) | Return + payment |
| March 2, 2026 | Monthly filers (Jan period) | Return + payment |
| March 31, 2026 | Monthly filers (Feb period); Annual filers (Dec 31, no business income) | Return + payment |
| April 30, 2026 | Monthly (Mar); Quarterly (Q1); Annual instalments; Annual filers payment | Return + payment / instalment |
| June 1, 2026 | Monthly filers (April period) | Return + payment |
| June 15, 2026 | Annual filers (Dec 31 year-end, with business income) | Return due (payment was April 30) |
| June 30, 2026 | Monthly filers (May period) | Return + payment |
| July 31, 2026 | Monthly (Jun); Quarterly (Q2); Annual instalments | Return + payment / instalment |
| August 31, 2026 | Monthly filers (July period) | Return + payment |
| September 30, 2026 | Monthly filers (August period) | Return + payment |
| November 2, 2026 | Monthly (Sep); Quarterly (Q3); Annual instalments | Return + payment / instalment |
| November 30, 2026 | Monthly filers (October period) | Return + payment |
| December 31, 2026 | Monthly filers (November period) | Return + payment |
| February 1, 2027 | Monthly (Dec 2026); Quarterly (Q4 2026); Annual instalments | Return + payment / instalment |
Tips to Never Miss a Deadline
- Use CRA My Business Account — it displays your exact filing due dates, current balance, and instalment schedule in one place.
- Set calendar reminders two weeks before each deadline to allow time for reconciliation and any corrections before filing.
- Reconcile monthly even if you file quarterly or annually — catching errors early prevents surprises at deadline time.
- Keep GST/HST collected in a separate account so funds are always available when the remittance is due.
- File even if you cannot pay — a nil or partial return stops the late-filing penalty from accumulating, even if interest continues on the unpaid balance.
Staying on top of your GST/HST filing deadlines in 2026 is straightforward once you know your reporting period and due dates. Bookmark this calendar, set reminders, and use CRA My Business Account for real-time visibility into your account. The 7% compounded daily interest and late-filing penalties are entirely avoidable with a little advance planning.