GST/HST filing for small businesses: periods, due dates and registration
When you must register for GST/HST, how your reporting period is set, when returns and payments are due, and the electronic filing rules, in plain English.
7 min read · October 17, 2026
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Do you need to register?
You must register for GST/HST once you stop being a small supplier: that is, when your taxable supplies exceed $30,000 in a single calendar quarter, or over the last four consecutive calendar quarters ($50,000 for public service bodies such as charities). Below that, registering is optional; many businesses register anyway so they can claim input tax credits on what they buy.
Your reporting period
The CRA assigns a reporting period based on your annual taxable supplies:
| Annual taxable supplies | Assigned period | Optional |
|---|---|---|
| $1.5 million or less | Annual | Quarterly or monthly |
| Over $1.5 million to $6 million | Quarterly | Monthly |
| Over $6 million | Monthly | None |
Annual filers whose net tax was $3,000 or more in the previous year generally pay quarterly instalments.
Due dates
- Monthly and quarterly filers: the return and payment are due one month after the end of the period.
- Annual filers: three months after the end of the fiscal year.
- Individuals with business income and a December 31 year-end: the return is due June 15 but the payment is due April 30. For 2026, pay by April 30, 2027 and file by June 15, 2027.
Input tax credits
GST/HST you pay on business purchases can be claimed back as input tax credits (ITCs), reducing what you owe. Keep the invoices: for purchases of $100 or more, the invoice must show the supplier's GST/HST registration number (more details are required at $500 and over). Track the tax paid in its own account so the return is a report, not a hunt through receipts.
Filing and paying electronically
- Since January 1, 2024, most GST/HST registrants must file returns electronically: GST/HST NETFILE, My Business Account, or accounting software certified for the CRA.
- Payments of $10,000 or more must be made electronically.
- Late returns attract a penalty of 1% of the amount owing plus 25% of that 1% for each full month late, up to 12 months, plus interest.
Source: CRA guide RC4022, General Information for GST/HST Registrants, and the CRA's 2026 deadlines page.
GST/HST tracked on every sale and purchase
AcboBooks charges GST/HST, PST or QST by province, tracks input tax credits on purchases, and gives you the figures for each return.
This article is general information, not tax, legal or accounting advice. Rules and dates change; check the official source or ask your accountant before acting.