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How often do I have to file a GST/HST/PST return in Canada?

Filing dates are set by the federal government (GST/HST) and the individual Provinces (PST/RST).

Goods and Services Tax (GST)

Frequency Filing and Payment Deadline Instalment Payment Deadline Annual Taxable Supplies
Annual Three months after the end of the fiscal year One month after the end of each of your fiscal quarters $1,500,000 or less 
Quarterly One month after the end of the reporting period N/A Between $1,500,000 and $6,000,000 
Monthly More than $6,000,000

When a due date falls on a Saturday, Sunday or a Public Holiday recognised by the Canada Revenue Agency (CRA), the payment is considered on time if the CRA receives it or if it is postmarked on or before the next business day.

British Columbia (BC)

Frequency PST Collectable Per Year Filing and Payment Deadline
Annual Less than $3000  The last day of the month following the reporting period
Bi-Annual Between $3000 and $6000 
Quarterly Between $6000 and $12,000 
Monthly More than $12,000

The tax authority of British Columbia must receive the return and the payment on or before the last day of the month following the end of the reporting period. If the due date falls on a Saturday, Sunday, or a BC statutory holiday, the deadline moves to the next business day.

Manitoba (MB)

Frequency RST Collectable Per Year Filing and Payment Deadline
Annual Less than $500  The 20th of the month following the reporting period
Quarterly Between $500 and $4999 
Monthly More than $5000 

If the due date falls on a Saturday, Sunday or a public holiday recognised by the Province of Manitoba, the payment is considered on time if the tax authority receives it or it is postmarked on or before the next business day.

Québec (QC)

Frequency Annual Taxable Sales Instalment Payment Deadline Filing and Payment Deadline
Annual More than $6,000,000  One month after the end of each of your fiscal quarters Three months after the end of the reporting period
Quarterly Between $1,500,000 and $6,000,000  N/A One month after the end of the reporting period
Monthly Less than $1,500,000 

When a due date falls on a Saturday, Sunday or a public holiday recognised by the Québec Revenue, payment is considered on time if the Québec Revenue receives it or it is postmarked on or before the next business day.

Saskatchewan (SK)

Frequency PST Reported Per Year
Annual Less than $4,800
Quarterly Between $4,800 and $12,000
Monthly More than $12,000

The return and payment are considered on time if they are received by the Ministry of Finance by:

  • The 20th of the month following the reporting period for returns filed or paid non-electronically
  • The last day of the month for returns filed and paid electronically 

When a due date falls on a Saturday, Sunday or a public holiday recognised by the Saskatchewan tax authority, payment is considered on time if the tax authority receives it or it is postmarked on or before the next business day.