Missing your HST remittance deadline costs more than just a penalty. The CRA charges compound daily interest on any unpaid balance starting the day after your due date, and the late filing penalty adds another layer on top. Knowing your 2026 HST payment dates before they arrive is the most straightforward way to protect your business from avoidable CRA costs.
Your Reporting Period Determines Your HST Payment Dates
The CRA assigns your GST/HST reporting period based on your total annual taxable supplies, meaning your revenue before HST. Your reporting frequency determines when your returns and payments are due throughout the year.
Annual filers are businesses with taxable supplies under $1.5 million. Quarterly filers fall between $1.5 million and $6 million. Monthly filers have taxable supplies over $6 million. You can confirm your assigned reporting period in CRA My Business Account. If you want to file more frequently than your assigned period allows, you can request a change by contacting the CRA directly.
Monthly Filers: 2026 HST Remittance Schedule
If you file monthly, your HST return and payment are due by the last day of the month following each reporting period. For 2026, the schedule runs as follows:
January 2026 sales due February 28. February due March 31. March due April 30. April due May 31. May due June 30. June due July 31. July due August 31. August due September 30. September due October 31. October due November 30. November due December 31. December 2026 sales due January 31, 2027.
When a due date falls on a weekend or CRA-recognized public holiday, your filing and payment are on time if received by the next business day.
Quarterly Filers: 2026 HST Payment Dates
Quarterly filers submit one return per quarter, with the return and payment due within one month after each quarter ends.
Q1 covering January to March 2026 is due April 30. Q2 covering April to June is due July 31. Q3 covering July to September is due October 31. Q4 covering October to December 2026 is due January 31, 2027.
Annual Filers: When Your HST Payment Is Due
Annual filers generally have one return and one payment due three months after their fiscal year end. For a December 31 year-end, the return and full payment for the 2025 fiscal year are due March 31, 2026.
There is an important exception for self-employed individuals and sole proprietors with business income. If you are an individual filing personally with a December 31 fiscal year-end, your HST payment deadline is extended to April 30 and your return filing deadline is extended to June 15. However, interest on any balance owing still accrues from April 30 if you do not pay by that date, regardless of the extended filing window.
Annual Instalment Payments
Annual filers are not always off the hook between yearly deadlines. If your net HST owing in your base year was $3,000 or more, the CRA requires quarterly instalment payments throughout the year.
These instalments are due within one month after each fiscal quarter end. For a December 31 fiscal year-end, instalments are due April 30, July 31, October 31, and January 31. Missing instalment payments triggers instalment interest even if you file and pay the full annual balance on time at year-end. It is a common and costly oversight for annual filers who assume they only have one deadline per year.
What the CRA Charges When You Miss an HST Deadline
Late filing and late payment carry separate but compounding costs.
The late filing penalty is 1% of the balance owing plus 0.25% for each complete month the return remains outstanding, up to a maximum of 12 months. The maximum penalty under this formula is 4% of the amount owing. If you have been penalized for late filing in any of the three prior years, those rates double.
On top of the penalty, the CRA charges compound daily interest on any unpaid HST balance at 7% annually as of Q1 and Q2 2026. Interest starts accumulating from the day after your payment was due and compounds daily, meaning the effective cost grows faster than the stated annual rate suggests.
If you cannot pay the full balance by your deadline, file the return on time regardless. The late filing penalty is significantly more expensive than interest charges alone, and filing without full payment at least stops the penalty clock from running on the filing side.
Nil Returns Are Still Required
A common misconception among registered businesses is that a period with no sales and no HST collected does not require a return. The CRA requires a return for every reporting period regardless of whether any tax was collected or owed. Failure to file a nil return can result in penalties and may affect your standing in the GST/HST registry.
Getting HST Right From the Start
HST remittances require accurate records of what you collected from customers and what you paid on eligible business expenses through Input Tax Credits. Errors in either category can result in overpaying the CRA or triggering a review.
Our HST filing for businesses service handles return preparation, ITC calculations, and CRA remittances for Canadian businesses across all reporting frequencies. Whether you are a monthly, quarterly, or annual filer, staying current with your tax obligations as a business owner avoids the compounding cost of missed deadlines and protects your CRA standing year round.