GST/QST return filing deadline
Monthly and quarterly: one month after the reporting period. Annual: three months after year-end.
Source: Excise Tax Act, s. 238 — one month (monthly/quarterly), three months (annual) — GST component
Who it applies to
Every business registered for GST and QST. In Quebec, Revenu Québec administers both taxes: it is ONE combined return, one portal, one confirmation number. Do not count it twice.
Important qualification
ONE line only: a combined return administered by Revenu Québec, with a single confirmation number. The GST due date is verified in the ETA; the QST component falls under Quebec law and could not be verified.
Due dates
| Frequency | Periods and due dates |
|---|---|
| Monthly | 2026-12 → February 1, 2027 · 2027-01 → March 1, 2027 · 2027-02 → March 30, 2027 · 2027-03 → April 30, 2027 |
| Quarterly | Q4 2026 → February 1, 2027 · Q1 2027 → April 30, 2027 · Q2 2027 → July 30, 2027 · Q3 2027 → November 1, 2027 |
| Annual (December 31 year end) | FY 2026 → March 31, 2027 |
If you miss the date
Late-filing penalty computed on the amount owing, plus interest. An annual filer's instalments follow a separate schedule.
File with Revenu QuébecFrequently asked questions
- Are GST and QST filed separately in Quebec?
- No. Revenu Québec administers the GST for Quebec businesses: both taxes appear on a single return with a single confirmation number. This is the exception to the “one line per confirmation” rule.
- How is my filing frequency determined?
- By your annual taxable supplies. Thresholds set the default frequency, and it is possible to elect a more frequent one. An annual filer also pays instalments on a schedule separate from the return.
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