HST Filing Deadlines in Ontario: Monthly, Quarterly and Annual
GST/HST return and payment deadlines for Ontario businesses by filing frequency, including the June 15 rule for annual individual filers.
Deadlines by filing frequency
| Frequency | Return and payment due |
|---|---|
| Monthly | One month after the end of the reporting period |
| Quarterly | One month after the end of the quarter |
| Annual (most businesses) | Three months after fiscal year-end |
| Annual, individuals with Dec 31 year-end | Return June 15, payment April 30 |
Annual filers may also have to pay quarterly instalments once their net tax passes the CRA threshold.
When do you have to register?
You must register once taxable revenue exceeds $30,000 over four consecutive calendar quarters. See Do I need to register for HST? and our HST registration guide.
Tips
- File a nil return even if you had no sales. Missing returns trigger penalties.
- Add your dates to your calendar with our Ontario key dates file.
Frequently asked questions
- When is a quarterly HST return due?
- One month after the end of the reporting quarter.
- When is an annual HST return due for a sole proprietor?
- Individuals with business income and a December 31 year-end file by June 15, but any HST owing is due April 30.
Official sources
- Ontario Business Registry ↗— file and search Ontario registrations
- Corporations Canada ↗— federal incorporation
- Canada Revenue Agency — business ↗— BN, HST, payroll, T2
Related articles
When an Ontario corporation must file its T2 corporate tax return, when the balance owing is due, and how to calculate both from your year-end.
Worked examples of Ontario corporate tax at the combined 12.2% small business rate and 26.5% general rate, for $100k, $500k and $700k of income.
Understand the CRA $30,000 small supplier threshold in Ontario, when mandatory GST/HST registration triggers, voluntary registration benefits, and filing frequencies.
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