Canada Revenue Agency · business compliance
GST/HST deadlines calendar.
Turn a CRA reporting frequency and fiscal year-end into practical filing and payment dates.
Reporting period
Your dates
How CRA’s rule works
Monthly and quarterly filers generally file and pay one month after the reporting period ends. Most annual filers have three months after fiscal year-end; an individual sole proprietor with a December 31 year-end pays April 30 and files June 15.
Check CRA reporting requirements and deadlines. Verified September 29, 2026.
For income-tax dates, use the Canada personal tax deadline calendar.