Updated on 31 July 2026

Navigating HST in Canada can be a confusing task for small business owners and large corporate accountants alike. With changing rules, payment options, and tax requirements, it can seem like you are always struggling to keep up with HST filing and HST payments.

GST/HST registrants may have an amount owing to the Canada Revenue Agency (CRA) after calculating their net tax for a reporting period. The amount payable generally takes into account the GST/HST collected or collectible on taxable supplies and eligible Input Tax Credits (ITCs) that can be claimed on business purchases and expenses. Once you calculate your GST/HST payable, it is important to pay the balance by the applicable deadline to avoid interest and potential penalties.

But how do you pay HST to the CRA in the way that best suits your business?

The Accountor CPA team is your local tax experts for how to pay HST, HST payment deadlines, schedules, and more. Learn all the basics for HST payments from our professionals!

Who Pays HST?

If you are registered for GST/HST or required to register for GST/HST and you sell taxable goods and services in Canada, you must generally charge your customers GST/HST. HST is Harmonized Sales Tax, which is used in five provinces: Ontario, Prince Edward Island, Newfoundland and Labrador, Nova Scotia, and New Brunswick.

You must then remit or pay any HST owing to the government by the applicable payment deadline, minus eligible input tax credits (ITCs). The amount of HST payable that you must remit to the government when you file your HST tax return is net of any input tax credits (ITCs) for amounts of HST that you have paid on your purchases.

There are some situations where businesses do not need to charge GST/HST on their supplies or register for GST/HST.

1. Selling goods or services that are classified as HST, zero-rated or exempt, including certain medical devices, exports, basic groceries, certain health care services, residential rents, and more. Visit the CRA for a full list of zero-rated or exempt goods and services.
2. Small suppliers generally do not have to register for, charge, or remit GST/HST. In general, a business is considered a small supplier if its worldwide taxable supplies, including those of its associates, do not exceed $30,000 in a single calendar quarter or over four consecutive calendar quarters.

If your business is required to register for GST/HST, you generally must charge the applicable GST/HST on taxable supplies, file GST/HST returns, and remit any net tax owing to the CRA.

What Are the Important HST Payment Dates?

There are a number of important dates to keep in mind when determining how to pay HST for your business.

There are three main GST/HST reporting periods: monthly, quarterly, and annually. Your reporting period is generally assigned by the CRA based on your annual taxable supplies, although eligible businesses may choose a more frequent reporting period. Your HST payment date is determined by which of these reporting periods you follow.

These HST payment dates in the various reporting periods are as follows:

1. Monthly: one month after the end of the reporting period
   • A monthly reporting period of July 1st to July 31st would have a filing and payment deadline of August 31st.
2. Quarterly: one month after the end of the reporting period
   • A quarterly reporting period of January 1st to March 31st would have a filing and payment deadline of April 30th.
3. Annually: for most businesses, the filing and payment deadline is three months following the fiscal year-end.
   • A fiscal year-end of August 31st would have a filing and payment deadline of November 30th.
4. Annually for self-employed individuals with a December 31st fiscal year-end and business income for income tax purposes: the filing deadline is June 15th, and the payment deadline is April 30th.

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

Your GST/HST reporting period is generally based on your annual taxable supplies. Businesses with annual taxable supplies of $1.5 million or less are generally assigned an annual reporting period; those with more than $1.5 million up to $6 million are generally assigned a quarterly reporting period, and those with more than $6 million are generally required to report monthly. Eligible businesses may elect to file more frequently.

For GST/HST reporting periods ending in 2024 or later, all GST/HST registrants, except charities and selected listed financial institutions (SLFIs), are generally required to file their returns electronically. Registrants who are unable to file electronically may request an exemption from the CRA on a case-by-case basis.

It is important to follow the filing and payment periods that apply to your business and ensure that your GST/HST return and any amounts owing are submitted by the applicable deadlines.

HST Payment Deadlines and Penalties

There are penalties associated with failure to file your HST return as well as interest if you miss an HST payment deadline. These penalties and interest will continue to accrue for as long as you owe a balance on your account.

If you owe a balance and you file a late return, the penalty is calculated using the following equation:

A + (B x C)

Where A is 1% of the amount owing, B is 25% of A, and C is the number of complete months the return is overdue, to a maximum of 12 months.

For example, if you owe $10 000 in HST and are 6 months late in filing your return, in addition to the original $10 000, you would owe:

• A: 1% of $10 000 = $100
• B: (25% of $100) x 6 = $150
• C: $100 + $150 = $250

In addition to this penalty, the CRA will also charge interest on any overdue amount at the applicable prescribed interest rate. The interest rate is determined every three months, and interest is compounded daily. You cannot claim an income tax deduction for interest paid or payable on outstanding HST amounts.

These penalties and interest can add up quickly. This is why it is important to fully understand your HST payment obligations and know how to make an HST payment.

How To Pay HST in 2026: Where Do I Send My HST Payment?

There are a few options for submitting your business’ HST payments, depending on your internal accounting and operations. Please note, payments of $10,000 or more must generally be made electronically, unless you cannot reasonably make the payment electronically.

1. Online Banking: You can use your bank or credit union’s online, mobile, or telephone banking services to pay your HST. Make sure you select the appropriate CRA GST/HST payment option and provide the correct account information.
2. Pre-Authorization: You can authorize the CRA to automatically debit an HST payment amount from your Canadian chequing account on a specified date. You can set this up through your CRA My Business Account or GST/HST NETFILE.
3. In Person: You can pay in person at your Canadian financial institution using Form RC158, Remittance Voucher – Payment on Filing. You can also make certain CRA payments at a Canada Post retail location.
4. By Mail: You can pay by mail by sending a cheque or money order, payable to the Receiver General, along with the appropriate personalized remittance voucher, to the applicable CRA address. If you file your GST/HST return electronically, you can use the personalized Form RC158, Remittance Voucher – Payment on Filing, when paying in person or by mail.

Online HST Payment Filing

Our accountants always recommend making an online HST payment, no matter your business’ revenue. Paying HST online is a simple, straightforward process.

You can access the CRA’s My Payment electronic payment service online. This service allows individuals and businesses to make payments directly to the CRA using an activated Visa Debit or Debit Mastercard from a participating Canadian bank or credit union. You cannot use a credit card through My Payment.

You can also pay online directly through your bank or credit union’s online banking or mobile banking service. Make sure you select the correct CRA payment option under “add a payee”so that your GST/HST payment is applied to the correct account. Follow the instructions provided by your financial institution and enter the required GST/HST account information.

CRA Pay HST Instalments

Certain annual GST/HST filers are required to make quarterly instalment payments. If you are an annual filer and your net tax for your previous fiscal year was $3,000 or more, and your net tax for your current fiscal year is also $3,000 or more, you generally have to make quarterly instalment payments.

Your HST instalment payment dates are within one month after the end of each of your fiscal quarters. For example, if you have a December 31 fiscal year-end, your instalment due dates for the 2026 fiscal year will generally be as follows:

1. January 1 to March 31 – April 30, 2026
2. April 1 to June 30 – July 31, 2026
3. July 1 to September 30 – October 31, 2026
4. October 1 to December 31 – January 31, 2027

You must also report instalment payments on your HST return when you file the following year.

HST instalment payments are a good way to avoid paying a lump sum all at once, as this can be a hefty expense for some businesses. There are no penalties or interest charges associated with HST instalment payments if you pay the required amounts on time. If you miss a deadline or pay less than the required amount, you may be charged instalment interest at the applicable CRA prescribed interest rate until the outstanding amount and accrued interest are paid. The prescribed interest rate can change every three months.

To make your HST instalment payments, you can use RC160, Remittance Voucher – Interim Payments, when making a payment in person or by mail. You can also make your instalments electronically using the CRA's available payment methods.

HST Payment Arrangements and Taxpayer Relief

If your business is unable to make HST payments by the specified deadline, there are a few options you can consider.

First, contact the CRA. You can work with them to create a payment arrangement agreement, which allows you to make partial payments on an agreed-upon schedule, instead of the full payment amount in one lump sum. You are responsible for paying on the agreed upon schedule and this payment arrangement may be subject to review as situations change.

This payment arrangement agreement differs from HST instalments because it is a custom agreement decided on a case-by-case basis.

There are taxpayer relief provisions available that may allow the CRA to cancel or waive certain penalties and interest in circumstances such as financial hardship, extraordinary circumstances, or actions of the CRA. Taxpayer relief generally does not reduce the underlying tax debt, and interest may continue to accrue while your request is under review. Visit the CRA for more information about these taxpayer relief provisions.

File Your Business HST Payment Right and On Time

It can be difficult to manage deadlines related to making HST payments for your small business. At Accountor CPA, we are dedicated to ensuring your filing and HST payments are done right and on time to eliminate penalties and hefty interest payments.

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

Contact us today for a free consultation to learn how we can help with HST payments and filing. Take the stress out of your HST payments!

Frequently Asked Questions (FAQ)

What Are the Deadlines for HST Payments in Canada?

HST payment deadlines vary based on your reporting period. Most businesses file annually, quarterly, or monthly. Most annual filers must file and pay their HST within 3 months of the end of their fiscal year. For self-employed individuals with a December 31 fiscal year-end, the payment deadline is generally April 30, and the filing deadline is June 15. Quarterly filers generally have to file and pay within one month after the end of the reporting period, and monthly filers within one month after the end of the reporting period.

How Can I Pay My HST to the CRA?

You can pay your HST online through your financial institution, by using the CRA’s My Payment service, by pre-authorized debit, or by mail using a remittance voucher. Ensure you keep records of all payments made.

What Happens if I Miss the HST Payment Deadline?

Missing the HST payment deadline can result in interest charges. The CRA charges daily compound interest on overdue amounts and may also apply late-filing penalties if you file your HST return late and have an amount owing.

Can I Set Up a Payment Plan for Overdue HST Payments?

Yes, if you are unable to pay your HST in full, you can contact the CRA to discuss a payment arrangement. It’s important to reach out to them proactively, as interest may continue to accrue on the outstanding balance.

What Records Do I Need to Keep for HST Payments?

You should keep detailed records of all sales and purchases, including invoices, receipts, and any documents related to input tax credits. These records should generally be kept for at least six years as they may be required for audit purposes.

Are There Any HST Exemptions I Should Be Aware Of?

Yes, certain goods and services are exempt from HST, including long-term residential rent and many health and dental services. Other supplies, including basic groceries, prescription drugs, and certain medical devices, are zero-rated, meaning they are taxable at 0%.

How Do I Calculate the HST I Owe to the CRA?

To calculate the HST you owe, subtract your eligible input tax credits (ITCs) from the HST collected or collectible on sales. ITCs generally allow you to recover the HST paid or payable on eligible business-related purchases and expenses. The difference is generally the amount you owe to the CRA or are entitled to as a refund.