Updated on 29 July 2026

As a small business owner, you can find it difficult to navigate the complex GST/HST payment regulations and schedules. With changes in federal legislation, payment options, new credits, and updated requirements, it can start to seem like you are always playing catch-up with your GST/HST payment and return filing.

Once your business exceeds the $30,000 small supplier threshold in taxable supplies in a single calendar quarter or over four consecutive calendar quarters, you generally must register for a GST/HST account with the CRA (Canada Revenue Agency). You can then begin collecting GST/HST from your customers on taxable supplies and, in turn, remit it to the CRA according to your GST/HST reporting period.

Businesses can offset the GST/HST they must remit to the government by claiming eligible input tax credits (ITCs) on their GST/HST returns. ITCs generally allow GST/HST registrants to recover the GST/HST paid or payable on purchases and expenses related to their commercial activities.

After filing a GST/HST return, your business may have a GST/HST balance owing, a zero balance, or a refund. If an amount is owing, it is important to pay the balance by the applicable deadline to avoid interest and possible penalties.

What is the best way to make your GST/HST payment by the deadlines? There are multiple payment options provided by the CRA to suit your business operations.

The team of tax experts at Accountor CPA has all you need to know about making your GST/HST payment, where to send it, and how to easily pay online.

What’s New in 2026?

For 2026, most GST/HST registrants must file returns electronically. Payments or remittances of $10,000 or more generally must also be made electronically. In addition, Nova Scotia’s HST rate is now 14%, following the reduction from 15% effective April 1, 2025.

GST/HST Payment Dates in 2026

It is important to know your GST/HST payment schedule and stick to the payment dates to avoid penalties and interest.

Your GST/HST filing and payment deadlines depend on your assigned reporting period. Reporting periods may be monthly, quarterly, or annually and are generally determined based on your taxable supplies. In some cases, businesses may elect to file more frequently.

These GST/HST payment and filing deadlines generally apply:

1. Monthly: one month after the end of the reporting period. A monthly reporting period ending July 31 would have a filing and payment deadline of August 31.
2. Quarterly: one month after the end of the reporting period. A quarterly reporting period ending March 31 would have a filing and payment deadline of April 30.
3. Annually: for most businesses, the filing and payment deadline is three months after the fiscal year-end. For example, a corporation with a December 31 year-end generally has a filing and payment deadline of March 31.
4. Annually for self-employed individuals with a December 31 fiscal year-end: if you are a sole proprietor with business income for tax purposes, the GST/HST payment deadline is April 30, and the filing deadline is June 15. For 2026, these dates are April 30, 2026 and June 15, 2026.

If your due date falls on a Saturday, Sunday, or a public holiday recognized by the CRA, your return or payment is considered on time if the CRA receives it on the next business day.

Your GST/HST reporting period and applicable deadlines can be viewed in your CRA account. Businesses may also be required to make GST/HST instalment payments during the year, depending on their reporting period and circumstances.

Where to Send a GST/HST Payment

There are several options for making GST/HST payments to the CRA. Payments or remittances of $10,000 or more must generally be made electronically, unless you cannot reasonably make the payment electronically.

Electronically

You can pay GST/HST through your Canadian bank or credit union’s online or mobile banking service. You can also use the CRA’s My Payment service with an eligible Visa Debit or Debit Mastercard. Interac Debit is no longer available through My Payment as of September 10, 2024.

Phone

You may be able to make a GST/HST payment using your bank or credit union’s telephone banking service. Available payment options depend on your financial institution.

Pre-Authorized Debit

You can authorize the CRA to automatically withdraw a GST/HST payment from your Canadian chequing account on a specified date. A pre-authorized debit agreement can be set up through your CRA account.

In Person

You can make a GST/HST payment in person at a Canadian bank or credit union. You will need a remittance voucher, such as Form RC158, Remittance Voucher – Payment on Filing, when applicable. Payments can also be made at Canada Post retail locations using a customized QR code, although service fees apply.

By Mail

You can mail a cheque or money order in Canadian funds payable to the Receiver General. You should include the appropriate remittance voucher and follow the CRA’s current mailing instructions to ensure the payment is applied to the correct GST/HST account.

How to Pay GST/HST Online in 2026

At Accountor CPA, we recommend paying GST/HST online, as it is a simple and convenient way to make payments to the CRA. When making an online payment, be sure to allow enough time for processing so that the CRA receives it by the applicable GST/HST payment deadline.

You can use the CRA’s My Payment electronic payment service to pay your GST/HST balance using an eligible Visa Debit or Debit Mastercard from a participating Canadian financial institution. The service provides a confirmation after your transaction is completed.

You can also pay online directly through your Canadian bank or credit union’s online banking service. Add the CRA as a payee and select the appropriate GST/HST payment option provided by your financial institution. Use your 15-digit GST/HST account number when required and follow your financial institution’s instructions to complete the payment.

What Is GST/HST NETFILE?

GST/HST NETFILE is a web-based filing service provided by the CRA that allows eligible GST/HST registrants to file their returns electronically.

For reporting periods beginning in 2024 and later, most GST/HST registrants are required to file their returns electronically. Exceptions generally apply to charities and selected listed financial institutions (SLFIs), and the CRA may waive the electronic filing requirement in certain circumstances.

With GST/HST NETFILE, you complete your GST/HST return online and submit it directly to the CRA. Depending on how you access the service, you may need your GST/HST access code. You can also file and manage GST/HST returns through the CRA’s online business services.

If you have a GST/HST balance owing after filing your return, you can pay it using one of the CRA payment options outlined above. Filing a GST/HST return and paying the amount owing are separate processes, so both must be completed by the applicable deadlines.

Make Your GST/HST Payment on Time with Accountor CPA

Making your GST/HST payment can be a difficult process to navigate for many small business owners or self-employed individuals. The team at Accountor CPA is dedicated to helping ensure your GST/HST payments are made accurately and on time, reducing the risk of penalties and interest.

We help small businesses, SMEs, and large corporations across Canada file their tax returns and make accurate GST/HST payments to the CRA. Our tax planning and other accounting services help ensure you are prepared for your financial obligations year-round.

Contact us today for a free consultation to learn how we can help with your GST/HST payments.

Frequently Asked Questions (FAQs)

What Is the Difference Between GST and HST?

GST is a federal tax of 5%. HST combines the 5% federal GST with a provincial component. In 2026, HST rates are 13% in Ontario, 14% in Nova Scotia, and 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island. Nova Scotia reduced its HST rate from 15% to 14% effective April 1, 2025.

When Do I Need to Register for GST/HST?

You generally must register if your total taxable supplies exceed $30,000 in a single calendar quarter or over four consecutive calendar quarters. The timing of your registration depends on when you exceed the small supplier threshold.

Can I Claim Input Tax Credits (ITCs) on GST/HST Paid for Business Expenses?

Yes, GST/HST registrants can generally claim ITCs for GST/HST paid or payable on purchases and expenses used in their commercial activities, subject to applicable rules and restrictions.

How Do I File GST/HST Returns?

Most GST/HST registrants are required to file their returns electronically. This requirement applies to GST/HST returns for reporting periods beginning in 2024 and later. Exceptions apply to charities and selected listed financial institutions (SLFIs), and exemptions may be granted by the CRA on a case-by-case basis.

What Are Zero-Rated and Exempt Supplies?

Zero-rated supplies are taxable at 0%, meaning no GST/HST is charged to the customer, but registrants may generally claim eligible ITCs related to these supplies. Examples include certain basic groceries and prescription drugs. Exempt supplies are not subject to GST/HST, and businesses generally cannot claim ITCs on expenses related to making exempt supplies.

How Does GST/HST Apply to Imports and Exports?

GST/HST may apply to goods and services imported into Canada, depending on the circumstances. Many goods and services exported from Canada are zero-rated, meaning they are taxable at 0% rather than simply exempt from GST/HST. Specific rules and conditions determine whether an export qualifies for zero-rating.

What Happens if I Don’t Charge or Remit GST/HST Correctly?

Failure to properly charge, collect, report, or remit GST/HST can result in interest and applicable penalties. Businesses should maintain accurate records and follow the GST/HST rules and filing requirements that apply to their circumstances.