Ontario HST returns are due one month after the end of each monthly or quarterly period, and three months after year-end for most annual filers. The exception: self-employed individuals with a December 31 year-end file by June 15 but must pay by April 30. Your reporting period depends on your sales, and CRA shows it in My Business Account.
Most new businesses are annual filers and do not think about HST until spring. If you registered for HST this year, or your sales grew, this is a good month to check which period you are on and when the next return is due.
Ontario HST basics
- Ontario's HST rate is 13%.
- You must register once your taxable supplies pass the $30,000 small supplier threshold. Many businesses register voluntarily sooner. Our post on business numbers and HST accounts covers registration.
- Once registered, you file a return for every reporting period, whether you made sales or not.
Which HST reporting period are you on?
CRA assigns your reporting period based on your annual taxable supplies (with associates):
| Annual taxable supplies | Assigned period | Can you elect another? |
|---|---|---|
| $1.5 million or less | Annual | Yes, monthly or quarterly |
| Over $1.5 million up to $6 million | Quarterly | Yes, monthly |
| Over $6 million | Monthly | No |
Some businesses choose quarterly or monthly anyway, usually because they get regular refunds (for example, mostly zero-rated sales or heavy start-up purchases) and want the money sooner.
HST filing deadlines: the rules
| Filer | Return and payment due |
|---|---|
| Monthly | One month after the end of the month |
| Quarterly | One month after the end of the quarter |
| Annual (most businesses, including corporations) | Three months after the fiscal year-end |
| Annual, individual with business income and a Dec 31 year-end | Return by June 15; payment by April 30 |
If a due date falls on a Saturday, Sunday or public holiday, CRA considers the return and payment on time if received the next business day.
The next HST dates to watch (2026 to 2027)
For businesses on calendar periods:
- Monthly filers, November 2026: due Thursday, December 31, 2026.
- Monthly filers, December 2026: due January 31, 2027, a Sunday, so Monday, February 1, 2027.
- Quarterly filers, October to December 2026: also Monday, February 1, 2027.
- Annual corporation, fiscal year ending December 31, 2026: due Wednesday, March 31, 2027.
- Annual sole proprietor, December 31 year-end: pay by Friday, April 30, 2027; file by Tuesday, June 15, 2027.
Watch the sole-proprietor trap. Filing in June is fine; paying in June means interest from April 30. Those dates line up with the personal tax return for self-employed people, so most bookkeepers handle both together.
Corporations: your HST and corporate tax dates are different. See our corporate tax deadline calendar for the T2 and balance-due dates.
Nil returns and electronic filing
- Nil returns are required. If you are registered and had no sales and no input tax credits, you still file, showing zero.
- Electronic filing. CRA requires most registrants to file electronically for reporting periods ending in 2024 and later, using My Business Account, GST/HST NETFILE or accounting software.
- Online mail. CRA notices now arrive in My Business Account by default. Turn on email notifications so a reminder or assessment does not sit unread.
HST instalments for annual filers
Annual filing is simpler, but it can mean a big bill. If your net tax for the previous fiscal year was $3,000 or more, CRA generally requires quarterly instalments during the current year. If you were a new registrant this year, ask your bookkeeper whether instalments apply next year.
A simple habit helps: move 13% of every HST-taxable sale into a separate account the day it arrives. Our GST/HST calculator works out the HST on any price.
Where Markham Office fits
We set up the accounts, not the returns. BN and HST registration is $79. Our virtual office from $49/month gives the business a staffed mailing address for CRA paper mail at 1005-3601 Highway 7 E. For registrations and corporate filings, start at Register, or call (905) 305-7800.