Reporting requirements and deadlines – File your GST/HST return

Once you have registered for the GST/HST, you must file a return before the deadline of each reporting period.

Mandatory electronic filing

All GST/HST registrants, with the exception of charities and selected listed financial institutions (SLFIs), are required to file returns electronically. This applies to all GST/HST returns for periods ending in 2024 and later.

If you continue to file a paper return, you will be charged a penalty.

Find out about the ways to file electronically

Requesting an exemption

If you are unable to file electronically even though you are not a charity or SLFI, you can request an exemption. Exemptions are granted on a case-by-case basis only.

To request an exemption, write us a letter explaining the reasons you cannot comply with mandatory electronic filing. Mail the letter to:

GST/HST Processing
Prince Edward Island Tax Centre
275 Pope Road
Summerside PE C1N 6A2

Filing a return with an amount owing

You can file a return electronically even if you have an amount owing. Find out how to make a payment to the Canada Revenue Agency (CRA).

Situations where you may need to send us mail when filing electronically

In some circumstances, you may need to file your return electronically and send us additional information by mail.

Who needs to file a GST/HST return

If you are registered for GST/HST, you must file a GST/HST return for each reporting period.

Filing if you had no business activity

You must file a return for each reporting period even if you:

• Have no business transactions or income
• Have no net tax to remit
• Are closing a GST/HST account (you need to file a final return)

Filing a GST/HST return without anything to report is referred to as filing a nil return.

Filing and payment deadlines

The due date of your return is determined by your reporting period. You can see your filing due dates and reporting periods in your CRA account.

We assign default reporting periods based on revenue amounts. However, you may be able to change your reporting period if you want to file a return more frequently. You can change your reporting period by signing into your CRA account (My Business Account or Represent a Client).

Learn more: Reporting period options

Due dates for filing your return

If you are eligible to file paper returns, the personalized GST/HST return (Form GST34-2) you receive will show the due date at the top of the form.

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

We can charge penalties and interest on returns or amounts we have not received by the due date.

Monthly and quarterly reporting periods

If your reporting period is monthly or quarterly, your filing and payment deadline is 1 month after the end of the reporting period.

Annual reporting periods

Your fiscal year-end and business income determine your filing and final balance payment deadlines.

However, listed financial institutions have different deadlines.

• If your fiscal year-end is December 31 and you have business income for the year

  • Your final payment deadline is April 30
  • Your filing deadline is June 15

• If your fiscal year-end is not December 31

  • Your filing and final payment deadline is 3 months after your fiscal year-end

• If you have no business income for the year

  • Your filing and final payment deadline is 3 months after your fiscal year-end

Although you only need to file once per reporting period, you may need to pay your GST/HST throughout the year in instalments.