When is the GST filing deadline in BC?

It depends on your reporting period. Monthly and quarterly filers file and pay 1 month after the period ends. Annual filers file and pay 3 months after their fiscal year-end. The one exception: a sole proprietor with business income and a December 31 year-end files by June 15 but still has to pay by April 30. If a due date falls on a weekend or a CRA-recognized holiday, it is on time if the CRA receives it the next business day.

Updated November 2, 2026. Rules from the CRA pages linked below. The dates in the examples are the CRA's published rules applied to the 2026 and 2027 calendar.

The deadlines by filer type

Monthly filers: file and pay 1 month after the month ends. October 2026 is due November 30, 2026.
Quarterly filers: file and pay 1 month after the quarter ends. October to December 2026 is due January 31, 2027, a Sunday, so it is on time if the CRA receives it Monday, February 1, 2027.
Annual filers (most, including corporations): file and pay 3 months after fiscal year-end. A corporation with a December 31, 2026 year-end is due March 31, 2027.
Sole proprietors with business income and a December 31 year-end: pay by April 30, 2027 and file by June 15, 2027 for 2026. All 3 conditions have to apply; otherwise it is 3 months after year-end like everyone else.

Rules that catch people

Nil returns: you still file for every period, even with no sales, no GST to remit, or while closing the account.
Electronic filing: every registrant except charities and selected listed financial institutions must file electronically for periods ending in 2024 and later. Paper costs $100 the first time and $250 each time after.
June 15 is not a payment date: a sole proprietor who waits until June 15 to pay has an overdue balance after April 30, and the CRA charges arrears interest on overdue GST balances.
Your reporting period sets your deadline: the CRA assigns a default period based on revenue. Confirm which period you were assigned before you plan around a date.

Annual filers: instalments

Who: an annual filer whose net tax for the previous fiscal year was $3,000 or more may have to pay quarterly instalments in the current year.
When: within 1 month after each fiscal quarter. With a December 31 year-end that is April 30, July 31, October 31 and January 31.
How much: usually one quarter of last year's net tax. If you base them on this year's estimate and fall short, the CRA charges instalment interest on the difference.

Late-filing penalty

Formula: 1% of the amount owing, plus 25% of that 1% for each complete month the return is late, up to 12 months. Interest is added on top.
No balance owing: no late-filing penalty if you owe nothing or have a refund coming, but the return is still required.
Ignoring a demand to file: $250, on top of any other penalties that apply.

Worked examples (estimates for illustration)

Kelowna drywall contractor, quarterly filer: the October to December 2026 return shows $6,400 owing. On time if the CRA receives the return and payment by Monday, February 1, 2027.
West Kelowna painter, sole proprietor, annual filer, December 31 year-end: 2026 GST of $2,900 owing. Pays April 30, 2027, files the return in early June. No penalty or interest, because the money was in by April 30.
Vernon renovation company, annual filer, owes $4,000, files 3 complete months late: $40 (1%) plus $10 x 3 months = $70 penalty, plus interest.

FAQ

What is the GST deadline for a quarterly filer?
One month after the quarter ends, for both the return and the payment. A quarter ending March 31 is due April 30.

Is the June 15 deadline for paying GST too?
No. June 15 is only the filing date for sole proprietors with business income and a December 31 year-end. Payment is still due April 30.

Do I have to file if I had no sales?
Yes. A nil return is required for every reporting period while your GST account is open.

Does a corporation get the June 15 date?
No. A corporation files and pays 3 months after its fiscal year-end, so March 31 for a December 31 year-end.

Does BC PST follow the same deadlines?
No. PST is a separate provincial return with its own schedule.

Every situation is different, so talk to your accountant about your specifics.

Prefer to talk it through? Book a free 30-minute call at a time that works for you, or email info@murtaghco.ca. Devon Murtagh, CFA, FRM, former trades business owner.

Sources: CRA: GST/HST reporting requirements and deadlines; CRA: GST/HST filing penalties; CRA: Do you need to pay GST/HST by instalments.