Once you're registered for GST/HST, you file a return for every reporting period, even if you had no sales. Here's what to have ready and how the deadlines work for most self-employed people.
The CRA assigns your reporting period (monthly, quarterly or annual) based on your revenue, and most small sole proprietors are annual filers. You can see your periods and due dates in your CRA business account.
| Who | Payment due | Return due |
|---|---|---|
| Annual filer: individual with business income and a Dec 31 year-end | April 30 | June 15 |
| Other annual filers | 3 months after fiscal year-end | |
| Monthly or quarterly filers | 1 month after the end of each reporting period | |
So for the 2026 year, a typical freelancer pays by April 30, 2027 and files by June 15, 2027. If a due date falls on a weekend or a public holiday, it moves to the next business day. Annual filers may also have to pay quarterly GST/HST instalments; check your CRA account.
If you use the Quick Method, line 105 is calculated differently, using your remittance rate.
Pay through online banking (add the CRA as a payee for GST/HST), the CRA's My Payment, or another option the CRA accepts. Annual filers who already paid by April 30 enter that amount on line 110 when they file in June.
If you log pre-tax sales, GST/HST collected and GST/HST paid as you go, filing takes minutes: you just copy the totals onto lines 101, 105 and 108.
Free tool: try the GST/HST calculator by province to add or remove GST/HST from any amount.
Want this in a spreadsheet? The Canada Self-Employed Income, Expense & GST/HST Tracker ($19 CAD, Excel/Google Sheets) logs income, expenses by T2125 line, and GST/HST collected and paid, with monthly totals.
If you file annually, are an individual with business income, and have a December 31 fiscal year-end, your payment is due April 30 and your return is due June 15. Other annual filers generally file and pay 3 months after their fiscal year-end. Monthly and quarterly filers file and pay one month after the end of each reporting period.
Yes. The CRA says you must file a GST/HST return even if you have no net tax to remit and no business transactions.
Most registrants must file electronically. Common options are GST/HST NETFILE and the 'File a return' service in My Business Account, which require your business number and access code or a CRA sign-in.