Filing dates are set by the federal government (GST/HST) and the individual Provinces (PST/RST).
Goods and Services Tax (GST)
| Frequency | Filing and Payment Deadline | Instalment Payment Deadline | Annual Taxable Supplies |
| Annual | Three months after the end of the fiscal year | One month after the end of each of your fiscal quarters | $1,500,000 or less |
| Quarterly | One month after the end of the reporting period | N/A | Between $1,500,000 and $6,000,000 |
| Monthly | More than $6,000,000 |
When a due date falls on a Saturday, Sunday or a Public Holiday recognised by the Canada Revenue Agency (CRA), the payment is considered on time if the CRA receives it or if it is postmarked on or before the next business day.
British Columbia (BC)
| Frequency | PST Collectable Per Year | Filing and Payment Deadline |
| Annual | Less than $3000 | The last day of the month following the reporting period |
| Bi-Annual | Between $3000 and $6000 | |
| Quarterly | Between $6000 and $12,000 | |
| Monthly | More than $12,000 |
The tax authority of British Columbia must receive the return and the payment on or before the last day of the month following the end of the reporting period. If the due date falls on a Saturday, Sunday, or a BC statutory holiday, the deadline moves to the next business day.
Manitoba (MB)
| Frequency | RST Collectable Per Year | Filing and Payment Deadline |
| Annual | Less than $500 | The 20th of the month following the reporting period |
| Quarterly | Between $500 and $4999 | |
| Monthly | More than $5000 |
If the due date falls on a Saturday, Sunday or a public holiday recognised by the Province of Manitoba, the payment is considered on time if the tax authority receives it or it is postmarked on or before the next business day.
Québec (QC)
| Frequency | Annual Taxable Sales | Instalment Payment Deadline | Filing and Payment Deadline |
| Annual | More than $6,000,000 | One month after the end of each of your fiscal quarters | Three months after the end of the reporting period |
| Quarterly | Between $1,500,000 and $6,000,000 | N/A | One month after the end of the reporting period |
| Monthly | Less than $1,500,000 |
When a due date falls on a Saturday, Sunday or a public holiday recognised by the Québec Revenue, payment is considered on time if the Québec Revenue receives it or it is postmarked on or before the next business day.
Saskatchewan (SK)
| Frequency | PST Reported Per Year |
| Annual | Less than $4,800 |
| Quarterly | Between $4,800 and $12,000 |
| Monthly | More than $12,000 |
The return and payment are considered on time if they are received by the Ministry of Finance by:
- The 20th of the month following the reporting period for returns filed or paid non-electronically
- The last day of the month for returns filed and paid electronically
When a due date falls on a Saturday, Sunday or a public holiday recognised by the Saskatchewan tax authority, payment is considered on time if the tax authority receives it or it is postmarked on or before the next business day.