In Ontario, the federal GST and the provincial portion are combined as the 13% Harmonized Sales Tax (HST). A registered business files a GST/HST return for every reporting period the Canada Revenue Agency (CRA) assigns to it, even when there is nothing to pay.
Do you need to register?
You generally have to register once your taxable supplies, together with those of associated businesses, go over $30,000 in a single calendar quarter or over four consecutive calendar quarters. Below that amount you are a small supplier and registration is optional. Registering voluntarily lets you claim input tax credits on your business purchases, but you must then charge HST and file returns.
Your reporting period
The CRA assigns a reporting period based on your annual taxable supplies. You can usually choose to file more often than assigned.
| Annual taxable supplies | Assigned period | You may choose |
|---|---|---|
| $1.5 million or less | Annual | Quarterly or monthly |
| More than $1.5 million, up to $6 million | Quarterly | Monthly |
| More than $6 million | Monthly | — |
When returns and payments are due
| Filer | Return and payment due |
|---|---|
| Monthly | One month after the end of each month (a July return is due August 31) |
| Quarterly | One month after the end of each quarter (a quarter ending March 31 is due April 30) |
| Annual | Three months after your fiscal year-end |
| Annual: sole proprietor with a December 31 year-end and business income | Payment by April 30; return by June 15 |
If a due date falls on a Saturday, a Sunday or a public holiday recognised by the CRA, the return or payment is on time if it is received or processed on the next business day.
Instalments for annual filers
If your net tax for the previous fiscal year was $3,000 or more, you may have to pay quarterly instalments during the current year; they are generally required when the current year’s net tax is also $3,000 or more. Instalments are due one month after the end of each fiscal quarter, and the annual return then compares them with the tax actually owed.
Habits that prevent late or wrong returns
- Reconcile your bank and credit-card accounts before the return is prepared.
- Keep invoices that show the HST charged and, for most purchases, the supplier’s GST/HST number, so your input tax credits are supported.
- File a nil return when there is nothing to pay: a missing return still triggers notices and penalties.
- Check your own due dates in CRA My Business Account, which shows the reporting period assigned to you.
How BMD Legacy helps
Standard GST/HST return preparation and filing at your assigned frequency is included in every BMD Legacy monthly package for Ontario businesses, together with bookkeeping and QuickBooks Online, from CAD$349 a month plus a 5% administration fee. See GST/HST, payroll and corporate tax in Ontario.
Official sources
- CRA: GST/HST reporting requirements and deadlines
- CRA: Find out if you need to pay GST/HST by instalments
- CRA: When to register for and start charging the GST/HST
- CRA: GST/HST calculator and rates
Reviewed by the BMD Legacy Canada team on 14 October 2026. Update of 14 October 2026: the instalment rule now names both fiscal years, and official sources were added.
General information checked against Canada Revenue Agency guidance on 14 October 2026. It is not advice for your specific situation; your CRA account shows the dates that apply to you.