If your business is registered for HST in Ontario, you're required to collect, report, and remit HST to the Canada Revenue Agency on a regular schedule. Missing an HST filing deadline results in automatic penalties and interest charges. Here's everything you need to know about HST filing deadlines in Canada for 2026.
What Is HST?
The Harmonized Sales Tax (HST) in Ontario is 13%, combining the 5% federal GST with the 8% provincial sales tax. Businesses with more than $30,000 in annual revenue must register for HST, charge it on taxable supplies, and remit the net amount to CRA after claiming input tax credits (ITCs) on business purchases.
HST Filing Frequency
CRA assigns your HST filing frequency based on your annual taxable revenue. You can also voluntarily elect a more frequent filing period.
Annual Filing
Who qualifies: Businesses with annual revenue of $1.5 million or less.
Deadline: Three months after the end of your fiscal year. For sole proprietors and partnerships with a December 31 year-end who are self-employed, the HST return is due June 15, but any balance owing is due April 30.
For example, if your corporation's fiscal year ends December 31, 2025, your annual HST return is due by March 31, 2026.
Quarterly Filing
Who qualifies: Businesses with annual revenue between $1.5 million and $6 million.
Deadline: One month after the end of each fiscal quarter. For a business with a calendar fiscal year, the quarterly deadlines are:
- Q1 (January – March): Due April 30, 2026
- Q2 (April – June): Due July 31, 2026
- Q3 (July – September): Due October 31, 2026
- Q4 (October – December): Due January 31, 2027
Monthly Filing
Who qualifies: Businesses with annual revenue exceeding $6 million (mandatory), or any business that elects monthly filing.
Deadline: One month after the end of each reporting period. For January 2026, the return is due by February 28, 2026, and so on throughout the year.
HST Payment Deadlines
Your HST payment is due on the same date as your filing deadline. There is no separate payment deadline — if you file late or pay late, both penalties apply.
HST Installment Requirements
If you file annually and your net HST owing for the year exceeds $3,000, CRA may require you to make quarterly installments for the following year. Installment deadlines are:
- Three months after the start of your fiscal year
- Six months after the start
- Nine months after the start
- Twelve months after the start (final balance)
Penalties for Late HST Filing
CRA imposes an immediate penalty of 1% of the amount owing, plus 0.25% for each full month the return is late, up to 12 months. On top of penalties, CRA charges compound daily interest on the outstanding balance at the prescribed rate.
Repeated late filing can result in escalated penalties. If you were late in a previous year, CRA may increase the penalty to 4% of the balance owing for the current return.
Input Tax Credits (ITCs)
When filing your HST return, you can claim ITCs for the HST you paid on business purchases and expenses. This reduces the net amount you owe to CRA. Common ITC claims include:
- Office rent and utilities
- Business supplies and equipment
- Professional services (accounting, legal)
- Vehicle expenses (business portion)
- Advertising and marketing costs
- Software subscriptions
To claim ITCs, you must have valid documentation showing the supplier's HST number, the date, the amount, and a description of the goods or services.
Quick Service Returns and NETFILE
Most businesses can file their HST returns electronically through CRA's NETFILE system or through certified accounting software. Electronic filing is faster, more accurate, and provides immediate confirmation that CRA received your return.
Tips for Staying On Top of HST
- Set aside HST collected in a separate bank account so the funds are available when due
- Reconcile HST monthly, even if you file annually
- Track ITCs as expenses are incurred, not at year-end
- File electronically for faster processing and confirmation
- Work with a bookkeeper who prepares your HST returns as part of their monthly service
Bottom Line
HST compliance is non-negotiable for registered businesses in Ontario. Knowing your filing frequency and deadlines — and staying organized throughout the year — is the best way to avoid penalties and keep cash flow predictable. If you're unsure about your filing obligations or need help with HST preparation, Ontario Tax Team can handle it for you.