GST/HST Payment Dates Canada 2025
Complete guide to GST/HST payment dates and filing deadlines for Canadian businesses in 2025. Know exactly when your CRA GST payments are due — and how to file on time.
Staying on top of your GST/HST payment dates is one of the most important compliance obligations for any Canadian business. Missing a deadline means CRA penalties and daily interest charges that add up quickly. This guide covers every GST payment date in Canada for 2025, explains how filing frequency is determined, and walks you through how to remit using HST NetFile or your bank's bill payment system.
Whether you're an Ontario business paying HST at 13%, an Alberta business remitting 5% GST, or a multi-province operator navigating different rates, the fundamentals of the GST/HST payment schedule are the same. We'll break it all down clearly below.
2025 GST/HST Payment Dates by Filing Period
Your GST/HST payment dates depend on how often CRA requires you to file — monthly, quarterly, or annually. CRA assigns a filing period based on your total annual taxable revenues. The table below shows all GST payment dates 2025 for quarterly and monthly filers, which covers the vast majority of Canadian businesses.
Quarterly GST/HST Payment Dates 2025
| Reporting Period | Filing & Payment Due Date | Notes |
|---|---|---|
| January 1 – March 31, 2025 | April 30, 2025 | Q1 remittance |
| April 1 – June 30, 2025 | July 31, 2025 | Q2 remittance |
| July 1 – September 30, 2025 | October 31, 2025 | Q3 remittance |
| October 1 – December 31, 2025 | January 31, 2026 | Q4 remittance |
Monthly GST/HST Payment Dates 2025
Monthly filers (businesses with over $6 million in annual revenues) must remit by the last day of the month following each reporting period. For example, the GST/HST payment date for January 2025 sales is February 28, 2025. Key dates for 2025:
HST Rates by Canadian Province (2025)
Not all provinces have the same GST/HST rate. Five provinces participate in the Harmonized Sales Tax (HST) system, while other provinces charge the 5% federal GST plus a separate provincial sales tax. Understanding the correct rate is critical for accurate GST/HST remittance.
| Province / Territory | GST Rate | Provincial Rate | Total HST/GST |
|---|---|---|---|
| Ontario | 5% | 8% (HST) | 13% |
| Nova Scotia | 5% | 10% (HST) | 15% |
| New Brunswick | 5% | 10% (HST) | 15% |
| Newfoundland & Labrador | 5% | 10% (HST) | 15% |
| Prince Edward Island | 5% | 10% (HST) | 15% |
| British Columbia | 5% | 7% (PST separate) | 5% + 7% PST |
| Saskatchewan | 5% | 6% (PST separate) | 5% + 6% PST |
| Manitoba | 5% | 7% (RST separate) | 5% + 7% RST |
| Alberta | 5% | None | 5% |
How to File GST/HST Using HST NetFile
HST NetFile is CRA's free online filing portal for GST/HST returns. It's the fastest, most reliable way to file and is available 24/7. Most Canadian businesses — and their bookkeepers — file electronically rather than by paper. Here's how the process works:
Gather Your Totals
Compile your total sales and other revenues for the period, total GST/HST collected on taxable supplies, and total Input Tax Credits (ITCs) on eligible business expenses. Accurate bookkeeping throughout the quarter makes this step straightforward — your accounting software should produce these figures automatically.
Log In to My Business Account or NetFile
Access CRA's HST NetFile through your My Business Account, or use the access code sent with your GST/HST return package. If you use QuickBooks Online, you can file directly through the software — it transmits your return to CRA electronically through the GIFT (GST/HST Internet File Transfer) service.
Complete the Return and Pay
Enter your Line 101 (sales), Line 103 (GST/HST collected), and Line 106 (Input Tax Credits). The system calculates your net tax owing or refund automatically. If you owe, pay by the GST/HST payment date via your bank's CRA bill payment service, CRA's My Payment portal, or by mailing a cheque with your remittance stub.
Maximizing Input Tax Credits (ITCs)
One of the most powerful aspects of the GST/HST system is the Input Tax Credit mechanism. When your business pays GST/HST on eligible purchases (supplies, equipment, professional services, rent), you can claim those amounts back to offset the GST/HST you collected from your customers. Maximizing ITCs is a key part of effective GST/HST management.
Eligible ITC Expenses
- Office rent and utilities
- Equipment and machinery purchases
- Professional fees (legal, accounting)
- Software subscriptions and cloud services
- Business vehicle expenses
- Advertising and marketing expenses
ITC Documentation Requirements
CRA requires proper documentation to support ITC claims. For purchases under $30, a receipt showing the GST/HST amount is sufficient. For purchases of $30–$149.99, you also need the supplier's name. For $150 or more, you additionally need the supplier's GST/HST registration number.
Keeping organized receipts and invoices — ideally in a digital system like cloud accounting software — ensures you can claim every ITC you're entitled to and defend those claims in a CRA audit.
GST/HST Penalties and Interest
Missing your GST/HST payment date is expensive. CRA applies the following charges automatically when a return is filed late or a balance remains unpaid:
Of the balance owing on the first day the return is late
Added each complete month the return remains unfiled (max 12 months)
On unpaid balances at CRA's prescribed rate + 4%
GST/HST and Small Business Bookkeeping
For small business bookkeeping in Canada, GST/HST management is a significant ongoing responsibility. Every taxable sale must have HST applied at the correct rate, every eligible purchase must be coded to capture the ITC, and the net amount must be remitted to CRA by each GST payment date. When done manually, errors are common — especially when operating across multiple provinces with different rates.
Professional bookkeeping services eliminate this risk. At Far Beyond Bookkeeping, we track every GST/HST payment date for our clients, prepare and file all GST/HST returns, maximize ITC claims, and remit on time. We serve businesses across all Canadian provinces — from HST Ontario at 13%, to GST-only Alberta at 5%, to the Maritime provinces at 15% HST.
Never Miss a GST/HST Payment Date Again
Our GST/HST management services handle filing, remittance, and ITC maximization — so you stay compliant and focus on your business.
Related GST/HST Resources
Frequently Asked Questions
Common questions about our Canadian bookkeeping services
The 2025 GST/HST payment dates depend on your assigned filing period. Quarterly filers must remit by: April 30, 2025 (for the January–March quarter), July 31, 2025 (April–June), October 31, 2025 (July–September), and January 31, 2026 (October–December). Annual filers have a single remittance deadline that is generally 3 months after their fiscal year-end. Monthly filers must remit by the last day of the month following each reporting period.
If a GST/HST payment deadline falls on a weekend or public holiday, CRA accepts the payment as on-time if received on the next business day. Always confirm your specific period through your CRA account or consult your bookkeeper to avoid penalties.
The HST Ontario rate is 13% — a combination of the 5% federal GST and the 8% Ontario provincial component. Ontario businesses charge 13% HST on most taxable supplies sold to Ontario customers. If you sell to customers in other HST provinces (Nova Scotia, New Brunswick, PEI, Newfoundland and Labrador), the applicable HST rate in the customer's province applies instead — for example, 15% for Maritime provinces.
Certain goods and services are zero-rated (0% HST) or exempt in Ontario, including basic groceries, prescription drugs, and most health care services. Businesses that collect HST in Ontario must register with CRA once taxable revenues exceed $30,000 in any four consecutive quarters, and must remit collected HST minus eligible Input Tax Credits on their GST/HST return.
HST NetFile is CRA's online filing system for GST/HST returns, available at canada.ca. To file online: log in to My Business Account or use the access code provided with your GST/HST return package, select the reporting period, enter your total sales, GST/HST collected, and Input Tax Credits, then submit. CRA accepts HST NetFile submissions 24 hours a day, 7 days a week.
Alternatively, you can file through third-party accounting software like QuickBooks Online, which integrates directly with CRA's electronic filing system. Many businesses use their bookkeeper to handle GST/HST filing to ensure accuracy and timely submission. Payment can be made online through your bank's bill payment system, via My Payment on CRA's website, or by cheque mailed to CRA with your remittance form.
Missing a GST/HST payment date results in CRA penalties and interest charges. The penalty for late filing is 1% of the balance owing plus 0.25% per month for each month the return is late, up to 12 months (maximum 4% additional). Interest accrues daily on unpaid amounts at the current prescribed rate plus 4%. Repeated late filings or failures to file can also result in CRA charging a gross negligence penalty of 25% of unpaid tax.
If you realize you've missed a deadline, file and pay as quickly as possible to minimize penalties. CRA's Voluntary Disclosures Program may allow you to correct past errors or omissions with reduced penalties in some cases. Working with a professional bookkeeper to track your GST/HST payment schedule and automate reminders is the most reliable way to avoid these costly penalties.
Your GST/HST filing frequency is determined by your annual taxable revenues. Businesses with revenues under $1.5 million may file annually. Businesses with revenues between $1.5 million and $6 million must file quarterly. Businesses with revenues exceeding $6 million must file monthly. CRA assigns your filing frequency automatically based on your GST/HST registration and revenue history, though you can request a more frequent filing period if preferred.
Annual filers with net tax owing of $3,000 or more are also required to make quarterly instalment payments even though they file annually — the GST payment dates for those instalments fall at the end of each quarter. Regardless of filing frequency, accurate bookkeeping throughout the year is essential for accurate GST/HST remittance and for maximizing your Input Tax Credits.