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. For businesses with a December 31 fiscal year-end:
| Reporting Period | Filing and Payment Deadline |
|---|---|
| December 2026 | January 31, 2026 |
| January 2026 | February 28, 2026 |
| February 2026 | March 31, 2026 |
| March 2026 | April 30, 2026 |
| April 2026 | June 2, 2026 |
| May 2026 | June 30, 2026 |
| June 2026 | July 31, 2026 |
| July 2026 | September 1, 2026 |
| August 2026 | September 30, 2026 |
| September 2026 | October 31, 2026 |
| October 2026 | December 1, 2026 |
| November 2026 | December 31, 2026 |
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 | January 31, 2026 |
| Q1 2026 | March 31, 2026 | April 30, 2026 |
| Q2 2026 | June 30, 2026 | July 31, 2026 |
| Q3 2026 | September 30, 2026 | October 31, 2026 |
| Q4 2026 | December 31, 2026 | January 31, 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.
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 | October 31, 2026 |
| Q4 2026 | January 31, 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:
- 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% (Q1 and Q2 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.
2026 Calendar: Key Dates at a Glance
| Date | Who It Applies To | What Is Due |
|---|---|---|
| January 31, 2026 | Monthly filers (Dec period); Quarterly filers (Q4 2026) | Return + payment |
| February 28, 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 2, 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 |
| September 1, 2026 | Monthly filers (July period) | Return + payment |
| September 30, 2026 | Monthly filers (August period) | Return + payment |
| October 31, 2026 | Monthly (Sep); Quarterly (Q3); Annual instalments | Return + payment / instalment |
| December 1, 2026 | Monthly filers (October period) | Return + payment |
| December 31, 2026 | Monthly filers (November period) | Return + payment |
| January 31, 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.