If you file GST/HST quarterly, you have four return-and-payment deadlines per year. Each one follows the same process: tally what you collected, subtract what you spent on GST/HST-taxable business expenses, and remit the difference to the CRA.
Here is how to do it, step by step.
This article is for general information only and is not tax advice. Consult a tax professional for guidance specific to your situation.
The quarterly deadlines
Quarterly returns and payments are both due one month after the end of each calendar quarter:
- Q1 (January – March): due April 30
- Q2 (April – June): due July 31
- Q3 (July – September): due October 31
- Q4 (October – December): due January 31
Unlike annual filers, quarterly filers have a single deadline for both the return and the payment — there is no split between when you file and when you pay.
Step 1 — Gather your records for the quarter
Pull together every invoice you issued during the quarter. For each taxable invoice, note the GST/HST you charged. Also gather receipts for any business expenses where you paid GST/HST — these are your input tax credits (ITCs).
The CRA requires you to have supporting documentation for both sides. Keep all invoices you issued and all receipts for business expenses for at least six years.
Step 2 — Calculate GST/HST collected
Add up the GST/HST you charged on all taxable invoices during the quarter. This goes on line 103 of your GST34 return (GST/HST collected or collectible).
Example: You invoiced $25,000 in services in Ontario during Q2. At 13% HST, you charged $3,250 in HST. Line 103 = $3,250.
Step 3 — Calculate your input tax credits
Input tax credits (ITCs) are the GST/HST you paid on eligible business expenses. Common examples:
- Software subscriptions used for your business
- Office supplies and equipment
- Professional services (accounting, legal)
- Business-use portion of your phone and internet
- Subcontractors who charged you GST/HST
Add up the GST/HST on all qualifying business expenses. This goes on line 106 (input tax credits claimed).
Example: During Q2 you paid $500 HST on software, equipment, and subcontractors. Line 106 = $500.
Step 4 — Calculate net tax owing
Net tax (line 109) = GST/HST collected (line 103) minus ITCs (line 106).
In the example above: $3,250 − $500 = $2,750 owing.
If your ITCs exceed what you collected (common when you have high business expenses relative to revenue), you will receive a refund rather than owe money.
Step 5 — File and pay
You can file your quarterly GST/HST return three ways:
- My Business Account at canada.ca — file GST/HST NETFILE directly. This is the fastest option and gives you instant confirmation.
- Online banking— most Canadian banks list the CRA as a payee. Search for “CRA GST/HST” or “Receiver General.” You will need your 9-digit Business Number as the account number.
- Paper Form GST34 — mailed to the CRA. Allow extra time for processing. Not recommended for most filers.
Pay the net amount owing by the deadline. If you cannot pay in full, file on time anyway — the late-filing penalty is separate from interest on the balance. Filing late adds a penalty on top of the interest you already owe.
What if you use the Quick Method?
If you have elected the Quick Method (Form GST74), the calculation is different. Instead of tracking individual ITCs, you remit a flat percentage of your gross revenue including HST collected. The flat rate varies by province and sector — for service providers in Ontario it is 8.8%. You still file quarterly on the same deadlines, but the math is simpler.
Staying organized between quarters
The easiest way to avoid scrambling at the deadline is to track GST/HST in real time — logging each invoice and expense as it occurs rather than reconstructing the quarter at the end. HST Hero gives you a running tally of GST/HST collected and your estimated net owing so you always know roughly what your next quarterly payment will be before the deadline arrives.