GST/HST Deadlines 2027 for Self-Employed Filers
17 October 2026 · en-CA · Educational information · No affiliate links
General information, not tax, legal or financial advice. We are not the Canada Revenue Agency (CRA). Check Canada.ca or ask a qualified professional. Sources read on 17 October 2026. Dates after 2026 are expected until the CRA publishes its own 2027 notices. Examples use made-up numbers. This page contains no affiliate links.
Short answer: if you are a self-employed individual who files GST/HST annually and has a 31 December fiscal year-end, your payment deadline is 30 April 2027 and your filing deadline is 15 June 2027 (CRA 2027 fact sheet). Monthly and quarterly filers file and pay one month after the end of the reporting period (if the date is a weekend or holiday, the next business day is on time). Other annual filers file and pay three months after the fiscal year-end.
| Filer | Filing | Payment |
|---|---|---|
| Monthly or quarterly | 1 month after period end | 1 month after period end |
| Annual (most) | 3 months after fiscal year-end | 3 months after fiscal year-end |
| Annual, self-employed individual, 31 December year-end | 15 June 2027 | 30 April 2027 |
The sole-proprietor exception
The CRA page on reporting requirements and deadlines says the 30 April payment and 15 June filing apply if you meet all three criteria: you are an individual with a business (a sole proprietor), your fiscal year-end is 31 December, and you had business income for tax purposes. If you do not meet all three, filing and payment are due three months after fiscal year-end. For example, without business income, both deadlines are expected to be 31 March 2027.
Example (made-up numbers)
A sole proprietor with a 31 December year-end and an annual GST/HST reporting period owes $1,200 for 2026. She pays by 30 April 2027 and files the return by 15 June 2027.
Other points from the CRA
- There is a second exception for listed financial institutions: if you are a listed financial institution (other than only because of a section 150 election), your filing and final payment deadline is 6 months after your fiscal year-end (CRA, Reporting requirements and deadlines).
- You must file a return for each reporting period even if you have no business activity (a nil return), and a final return when closing the account (CRA).
Instalments
The CRA fact sheet says GST/HST instalment payments are due within one month after the end of each of your fiscal quarters, and points to the instalment calculator in My Business Account. Who must pay GST/HST instalments is not covered here.
Monthly and quarterly examples
- If the due date is a Saturday, Sunday or public holiday, you are on time if the CRA receives the return the next business day.
- A quarter ending 31 December 2026 (Q4 2026): due 31 January 2027, which is a Sunday, so the deadline is expected to move to Monday, 1 February 2027 (calculated from the CRA's weekend rule).
- A quarter ending 31 March 2027 (Q1): due 30 April 2027 (a Friday), as in the CRA example.
- 31 March 2027 is not a quarterly deadline. It applies instead to a corporation with a 31 December year-end and an annual reporting period (a Wednesday), per the CRA table (three months after year-end).
Who files how often
The CRA's filing-frequency rules (general information for GST/HST registrants, RC4022) set an assigned reporting period by annual taxable supplies: $1,500,000 or less, annual; more than $1,500,000 up to $6,000,000, quarterly; more than $6,000,000, monthly. A more frequent period can be chosen in some cases. Check which period the CRA assigned you in your CRA account.
Electronic filing
All GST/HST registrants, except charities and selected listed financial institutions, must file returns electronically for periods ending in 2024 and later; a paper return can lead to a penalty, and you can request an exemption by letter (CRA).
Quebec
In Quebec, GST/HST and QST are generally reported to Revenu Québec on the same schedule: an individual with business income, an annual filing frequency and a 31 December fiscal year has until 15 June of the following year to file the GST/HST and QST returns, but must remit any amount due by 30 April (Revenu Québec, Filing Frequency; search extract).
Related
FAQ
Does 15 June apply to payment? No; payment is 30 April for this group.
How do I know my reporting period? The CRA says you can see filing due dates and reporting periods in your CRA account.
What we could not verify
- Who must pay GST/HST by instalments and how to calculate (a separate CRA page, not read).
- The exact conditions for choosing a more frequent reporting period, and exceptions to mandatory electronic filing: not detailed here.
- Whether the CRA will publish any special 2027 notice that moves the 1 February 2027 date.
- Penalty and interest amounts for GST/HST: the CRA says it can charge penalties and interest; no amounts were read.
- GST/QST in Quebec: the Revenu Québec page was seen only as a search extract; check it directly.
Sources (official)
- Canada.ca, 2027 Tax deadlines for Canadian businesses and self-employed individuals — https://www.canada.ca/en/services/taxes/resources-for-small-and-medium-businesses/2026-tax-deadlines-canadian-businesses-self-employed-individuals.html (read in full, 17 October 2026)
- Canada.ca, Reporting requirements and deadlines - File your GST/HST return — https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html (read 17 October 2026)
- Canada.ca, Complete and file a GST/HST return (points to the same content) — https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/complete-file-return-business/when-file.html (read 17 October 2026)
- Canada.ca, General information for GST/HST registrants (RC4022) — https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html (read 17 October 2026)
- Revenu Québec, Filing frequency (GST/HST and QST) — https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/reporting-gsthst-and-qst/filing-frequency/ (search extract, 17 October 2026)