Canada GST/HST Deadlines 2026: Q3 Return Due Nov 2

The Q3 GST/HST deadlines land on Monday, November 2, 2026 for quarterly filers whose period ended September 30. You file and pay on the same day.

October 31 lands on a Saturday. The CRA says a return or payment is on time if it arrives the next business day, so Monday it is. Here is every date by filer type, and what late actually costs.

Before you file, make sure you are claiming everything you paid. Our guide to GST/HST input tax credits covers the 4 year limit and the invoice details you need.

New to Canadian bookkeeping rules? Our Canada bookkeeping guide puts GST/HST, payroll and T4 dates in one place.

Key takeaways

Quarterly filers (July to September): file and pay by Monday, November 2, 2026.
Monthly filers: the September return is also due November 2. The October return is due Monday, November 30.
A return is required even if you owe nothing. Skipping a nil return still counts as late.
Late filing penalty: 1% of what you owe, plus 0.25% of that for each full month late, up to 12 months. Interest on overdue GST/HST is 7% this quarter.

GST/HST due dates by filer type

The CRA sets your due date by your reporting period. For monthly and quarterly filers, it is one month after the period ends. Here is how that plays out right now.

Filer type	Period	Filing and payment due
Monthly	September 2026	Monday, November 2, 2026
Monthly	October 2026	Monday, November 30, 2026
Monthly	November 2026	Thursday, December 31, 2026
Quarterly	July to September 2026	Monday, November 2, 2026
Quarterly	October to December 2026	Monday, February 1, 2027
Annual (most businesses)	Year ending December 31, 2026	Wednesday, March 31, 2027
Annual (sole proprietor with business income)	Year ending December 31, 2026	Pay by Friday, April 30, 2027. File by Tuesday, June 15, 2027

Two notes on the table. January 31, 2027 is a Sunday, which is why the Q4 quarterly date moves to Monday, February 1. And the sole proprietor rule only applies if you are an individual with a business, your year end is December 31, and you had business income that year. Miss one of those three and your deadline is three months after year end. You can see your own dates inside your CRA account.

What happens if you file late

The penalty only applies if you owe money. The formula is 1% of the amount owing, plus 25% of that 1% for every full month the return is late, capped at 12 months.

Here is a simple example. You owe $5,000 and file two full months late. The first part is $50. The monthly part is $12.50 times 2, which is $25. Your penalty is $75, plus interest. The most this penalty can reach is 4% of the amount owing.

Interest is separate. The CRA charges 7% on overdue GST/HST remittances from October 1 to December 31, 2026. Filing on paper when you are required to file online adds another penalty: $100 the first time and $250 each time after.

No late filing penalty applies if you owe $0 or the CRA owes you a refund. You still have to file.

Five checks before you file on November 2

Reconcile every bank and credit card account through September 30. The return is only as good as the books behind it.
Check the tax code on each transaction. GST, HST, zero rated and exempt should not be mixed up.
Match your input tax credit claims to real receipts. Claims without support are the first thing to fall apart in a review.
Run your sales tax report and compare it to the lines on the return before you submit.
File and pay on the same day, then save the confirmation number with your records.

If your quarter is a mess, our month end close checklist is a good way to clean up before you file.

What if your books are behind?

A late return is usually a symptom. Reconciliations slip, receipts pile up, and the return waits. If you are months behind, start with our guide to fixing years of books step by step.

If you would rather hand it off, Senvora runs outsourced bookkeeping for Canadian and US businesses and white label support for CPA firms. Senvora closes the books, so the GST/HST return is a short job, not a scramble.

Frequently asked questions

When is the Q3 2026 GST/HST return due?

Monday, November 2, 2026, for quarterly filers whose period ended September 30. The filing and payment deadline is one month after the period ends. October 31 is a Saturday, so the CRA treats Monday as on time.

Is the GST/HST payment deadline the same as the filing deadline?

For monthly and quarterly filers, yes. Both fall one month after the end of the reporting period. Annual filers usually have three months after year end, and some sole proprietors pay by April 30 and file by June 15.

Do I still file if I had no sales or nothing to remit?

Yes. The CRA requires a return for every reporting period, even with no activity and no net tax. That is called a nil return.

Can I still file my GST/HST return on paper?

Most registrants must file electronically for periods ending in 2024 and later. Charities and selected listed financial institutions are the exceptions. The penalty for not filing electronically is $100 the first time and $250 each time after that.

What is the penalty for filing a GST/HST return late?

If you owe money, the late filing penalty is 1% of the amount owing, plus 0.25% of that amount for each full month the return is late, up to 12 months. There is no late filing penalty if you owe $0 or the CRA owes you a refund. Interest on overdue GST/HST is 7% for October to December 2026.

Want proof from real files? See the 5 QuickBooks setup errors we see most.

Hiring in Canada? Payroll deductions have their own dates. See the Canada payroll remittance deadlines by remitter type.

New to GST/HST? Check whether you have to register at all. Our GST/HST registration and the $30,000 rule guide explains the four quarter test and the 29 day deadline.

Got employees on payroll? Their T4 slips are due March 1, 2027. Our T4 filing deadline guide walks through the dates and penalties.