The main reporting obligation for all GST registered entities in Canada is the periodic GST return. These may be filed monthly, quarterly or annually.
The payment deadline depends on the GST/HST filing period, and most GST/HST payments are due at the same time as the GST/HST return.
The usual periodic filing and payment deadline for both monthly and quarterly returns is one month after the end of the reporting period.
The payment deadline is different from the filing deadline if:
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Web page updated on 17 Mar 2025 16:40