When is my HST payment due in Ontario?
The due date for your HST payment (and return filing) depends on your filing frequency. Monthly filers must file and pay by the last day of the month following the reporting period — so January's return and payment are due by the end of February. Quarterly filers must file and pay within one month after the end of each quarter — the quarter ending March 31 is due April 30.
Annual filers generally have three months after their fiscal year end to file and pay. However, if your fiscal year is a calendar year, your annual return is due June 15, but any net tax owing is due April 30 — a split deadline that catches many businesses off-guard. Missing the April 30 payment date (even if you file on time in June) triggers interest.
In all cases, filing the return late and paying late are both problems — the CRA charges interest (compounded daily) and may impose penalties. Electronic filing and payment are encouraged by the CRA and reduce processing errors. The CRA's My Business Account makes it straightforward to file and pay online.
Key takeaways
- Monthly filers: due by end of the month after the reporting period.
- Quarterly filers: due within one month after quarter end.
- Annual filers with a December year end: payment due April 30, return due June 15.
- Missing the payment date triggers daily compounding interest even if you file on time.