If your business files GST/HST quarterly, your next deadline is almost here. For the reporting period from July 1 to September 30, 2026, your return and any amount owing are due on Monday, November 2, 2026. The same date applies to monthly filers for September 2026, because that reporting period also ended on September 30. Why November 2? For monthly and quarterly filers, the Canada Revenue Agency (CRA) sets the filing and payment deadline at one month after the end of the reporting period. That would normally be October 31, 2026, for a period ending September 30. Because October 31, 2026, is a Saturday, the CRA rule applies: if a due date falls on a Saturday, Sunday, or a public holiday recognized by the CRA, your return or payment is on time if the CRA receives it on the next business day. That next business day is Monday, November 2, 2026. Key points to remember: file a return for each reporting period, even if you had no business activity or no net tax to remit — the CRA calls this a nil return. Most GST/HST registrants must file electronically, except charities and selected listed financial institutions, and this applies to returns for periods ending in 2024 and later. The CRA can charge penalties and interest on returns or amounts it has not received by the due date, so do not leave filing to the last minute. What to do now: reconcile your July to September sales and purchases, check your input tax credits, confirm the filing due date shown in your CRA account, file electronically, and pay any amount owing by November 2, 2026. If your records are not ready, start with your September bank and sales records so nothing from the quarter is missed. This article is general information only and is not tax advice for a specific situation. Source: Canada Revenue Agency, Reporting requirements and deadlines – File your GST/HST return: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html
