HST/GST Filing Deadlines in Ontario (2026): Monthly vs Quarterly vs Annual

If you're registered for HST/GST in Ontario, the biggest mistake I see is simple: people know they “have to file,” but they don't know when—or they mix up the filing deadline with the payment deadline. That's when penalties, interest, and CRA letters start showing up.

This guide breaks down monthly vs quarterly vs annual HST/GST filing in plain English, plus a simple checklist to stay on track.

Who this applies to

This applies to Ontario businesses that are registered for HST/GST, including:

• Incorporated businesses
• Sole proprietors / self-employed
• Contractors and service businesses
• Businesses that collect HST on sales and want to claim ITCs (Input Tax Credits)

If you're not sure whether you're registered, check your CRA Business Account or your registration confirmation.

Step 1: Know your “reporting period”

Your HST/GST deadlines depend on your CRA reporting period:

• Monthly
• Quarterly
• Annual

CRA assigns this when you register, and it can sometimes be changed depending on your situation.

Step 2: Monthly HST/GST deadlines (Ontario)

If you're a monthly filer, you generally need to:

• File your HST/GST return 1 month after the end of each reporting month
• Pay any amount owing by the same deadline

Example (simple way to think about it): If your reporting month ends at the end of the month, your return is typically due at the end of the next month.

Step 3: Quarterly HST/GST deadlines (Ontario)

If you're a quarterly filer, you generally need to:

• File your return 1 month after the end of the quarter
• Pay any amount owing by the same deadline

Quarterly filing is common for small businesses because it reduces admin work, but you still need a system to track HST collected and ITCs throughout the quarter.

Step 4: Annual HST/GST deadlines (Ontario)

If you're an annual filer, you still have to track HST all year, but you file once per year.

In many cases:

• The filing deadline is a few months after your fiscal year-end
• The payment deadline may be earlier (this is where many businesses get caught)

Annual filers should be extra careful: filing once per year doesn't mean you can ignore bookkeeping until year-end. It usually creates bigger clean-up work and higher risk of missed ITCs.

Filing deadline vs payment deadline (don't mix these up)

Even when your return is due later, CRA may expect payment earlier depending on your setup. If you're not 100% sure, confirm your exact deadlines inside CRA My Business Account.

What you should prepare before you file (simple checklist)

Before you file your HST/GST return, make sure you have:

• Total sales/revenue for the period
• HST collected on taxable sales
• Expense totals with HST paid (for ITCs)
• Receipts/invoices organized (especially higher-dollar items)
• A quick review for “personal vs business” expenses (keep it clean)
• Reconciled bank/credit card statements (at least for the period)

Common mistakes I see Ontario businesses make

• Waiting until the deadline week to start bookkeeping
• Guessing numbers instead of reconciling accounts
• Claiming ITCs without proper invoices/receipts
• Mixing personal and business spending
• Filing the return but forgetting the payment (or paying late)
• Not knowing their reporting period (monthly vs quarterly vs annual)

FAQs