Filing deadlines that decide whether 2026 goes smoothly
Sales tax filing in Canada is two parallel systems running on different clocks. The federal GST/HST schedule is set by your fiscal year and reporting frequency. The BC PST schedule is set by your reporting period assigned at registration. Get either one wrong and the penalty math is unforgiving — 1% of unpaid tax, plus 0.25% per month outstanding, capped at 12 months.
This guide lays out the full 2026 GST/HST quarterly and monthly calendar, the BC PST filing schedule, the penalty schedule with worked examples, when to register voluntarily even if you are below the $30,000 small-supplier threshold, the BC PST exemption rules, and the practical filing methods CRA and the BC government accept. If you want the registration handled, our tax service covers GST/HST and PST setup end-to-end.
GST/HST — the federal sales tax
GST applies across Canada at 5%. In BC, only the federal GST applies (provincially we have a separate PST — see below). HST is the harmonised version used in Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, and PEI, blending federal and provincial portions into one rate.
Your reporting frequency depends on your threshold amount (taxable supplies excluding zero-rated):
- Annual filer (default): threshold under $1,500,000
- Quarterly filer: threshold $1,500,000 to $6,000,000
- Monthly filer: threshold over $6,000,000
You can voluntarily file more frequently than your category requires (most small businesses choose quarterly to keep ITCs flowing back faster).
2026 GST/HST quarterly filing calendar
Quarterly filers must file and pay within one month after the period end.
- Q1 2026 (ends 31 March 2026) — return and payment due 30 April 2026
- Q2 2026 (ends 30 June 2026) — return and payment due 31 July 2026
- Q3 2026 (ends 30 September 2026) — return and payment due 31 October 2026
- Q4 2026 (ends 31 December 2026) — return and payment due 31 January 2027
Annual filers with a 31 December year-end have until 3 months after year-end to file (31 March 2027 for FY2026), but instalment payments may be due quarterly during the year.
Annual filers who are individuals (sole proprietors) get a special break: returns are due 15 June of the following year, but payment is still due 30 April.
2026 GST/HST monthly filing calendar
Monthly filers (or quarterly filers who chose monthly voluntarily) file and pay one month after period end.
- January 2026 → due 28 February 2026
- February 2026 → due 31 March 2026
- March 2026 → due 30 April 2026
- April 2026 → due 31 May 2026
- May 2026 → due 30 June 2026
- June 2026 → due 31 July 2026
- July 2026 → due 31 August 2026
- August 2026 → due 30 September 2026
- September 2026 → due 31 October 2026
- October 2026 → due 30 November 2026
- November 2026 → due 31 December 2026
- December 2026 → due 31 January 2027
BC PST — the provincial layer most online guides ignore
Provincial Sales Tax in BC is 7% on most retail sales of taxable goods and certain services. PST is administered by the BC Ministry of Finance, not the CRA — different portal, different deadlines, different penalty schedule.
When you must register for PST
You must register if you sell or lease taxable goods, sell software, or provide certain taxable services (legal, telecommunications, accommodation, etc.) in BC. The small seller exemption applies only to occasional sellers with annual gross revenue under $10,000 from sales in BC.
BC PST filing periods
The BC government assigns a reporting period when you register. Possible periods:
- Monthly — large filers (typically over $7,200 PST collected per year)
- Quarterly — most small to mid-sized BC retailers and service providers
- Semi-annual — smaller filers
- Annual — smallest filers, typically very low PST volume
2026 BC PST quarterly schedule
Quarterly PST returns are due on the last day of the month following the period end.
- Q1 2026 (ends 31 March 2026) — return and payment due 30 April 2026
- Q2 2026 (ends 30 June 2026) — return and payment due 31 July 2026
- Q3 2026 (ends 30 September 2026) — return and payment due 31 October 2026
- Q4 2026 (ends 31 December 2026) — return and payment due 31 January 2027
2026 BC PST monthly schedule
Monthly PST returns are due the last day of the following month — so January 2026 PST is due 28 February 2026, February PST is due 31 March 2026, and so on through December 2026 PST due 31 January 2027.
The BC government may also reassign your filing frequency annually based on PST collected — confirm via your eTaxBC account each January.
When to register voluntarily for GST/HST (small supplier scenarios)
The CRA small supplier threshold is $30,000 in worldwide taxable revenues over four consecutive calendar quarters. Below that you do not have to register. But sometimes you should anyway.
- You sell mostly to GST-registered businesses. Your customers claim ITCs on the GST you charge them, so the cost is invisible to them — and you start claiming ITCs on your own purchases.
- You buy a lot of taxable inputs. A photographer who registers can recover GST on cameras, software, mileage, computers — the ITCs alone often exceed the GST collected on services.
- You expect to cross $30,000 in the next 12 months. Registering early avoids the awkward conversation when you start charging GST mid-relationship.
- You want to look established. Some B2B clients quietly filter out vendors without GST numbers as a proxy for "real business."
You cannot voluntarily register if you only sell exempt supplies (most financial services, residential rent, certain healthcare). For zero-rated supplies (basic groceries, exports, prescription drugs) you should register because you collect 0% but still claim ITCs.
BC PST registration and small seller exemption
Registration is mandatory once you cross the $10,000 small-seller exemption threshold or if you sell software, accommodation, telecom, or legal services regardless of volume. The small-seller exemption applies only to occasional sellers — if your business holds itself out as a regular seller (online store, recurring market vendor, etc.), the exemption does not protect you.
Register through eTaxBC at gov.bc.ca → Taxes → eTaxBC. The PST number arrives within 1–2 weeks; you must charge PST from the registration effective date forward.
Penalty schedule with dollar examples
GST/HST late filing (where any amount is owing)
The penalty is 1% of unpaid GST/HST, plus 0.25% × the number of months it remains unpaid (max 12 months), all on top of compounding interest at the prescribed rate.
Worked example: $20,000 GST owing, filed 5 months late.
- 1% of $20,000 = $200
- 0.25% × 5 × $20,000 = $250
- Penalty subtotal = $450
- Interest at ~8% annual, prorated 5 months ≈ $670
- Total cost of being 5 months late = roughly $1,120 on top of the $20,000 owed
If the same return is demand to file and CRA had to issue a formal notice, the late-filing penalty doubles. A pattern of late filing within four years also doubles future penalties.
BC PST late filing
The BC penalty schedule:
- 1–6 months late: 5% of tax owing
- More than 6 months late: 10%
- Plus interest at the BC prescribed rate (currently around 8% annual)
Worked example: $5,000 PST owing, filed 7 months late.
- 10% × $5,000 = $500 penalty
- Interest ≈ 7 months × ~0.67% = ~$235
- Total cost ≈ $735 on top of the $5,000 owed
Filing methods — the practical mechanics
GST/HST — three CRA channels
- GST/HST NETFILE — direct online filing at canada.ca, free, immediate confirmation. Best option for most filers.
- My Business Account — log in, file returns, pay, view statement of account, set up pre-authorised debit. The same account handles payroll, T2, and GST/HST in one place.
- Paper (form GST34) — CRA mails a personalised return each period; you fill it out and mail it back with a cheque. Slow, error-prone, and CRA dates the filing on receipt, not on the postmark.
Payment options inside My Business Account: pre-authorised debit (recommended), online banking bill payment (use the GST account number with RT0001), wire transfer, or cheque (slow).
BC PST — eTaxBC
Filed through eTaxBC at gov.bc.ca. The system supports filing, payment, amending past returns, and managing your account. PST cannot be filed by paper for accounts assigned monthly or quarterly — eTaxBC is mandatory.
Common questions about GST/PST filing
I had no sales this quarter — do I still file?
Yes. A nil return must still be filed by the deadline, even if both GST collected and ITCs are zero. Failing to file a nil return triggers the same late-filing penalty as filing late with a balance owing.
Can I switch from quarterly to annual GST/HST?
If your threshold amount drops below $1,500,000, you can request the change via Form GST20 or My Business Account. CRA usually approves prospectively — the change takes effect at the start of the next fiscal year.
Do I charge GST and PST on the same sale?
In BC, yes — for taxable goods you charge 5% GST and 7% PST separately on the same invoice. They are calculated independently on the pre-tax price, not stacked on each other.
What if I charged the wrong GST/PST rate?
Issue a corrected invoice, refund the customer the over-collected tax, and adjust the next period's return. If you under-collected, you still owe CRA the correct amount — recover it from the customer if possible, otherwise absorb it.
Can I claim ITCs on personal-use items?
No. ITCs (Input Tax Credits) only apply to GST paid on commercial activities. Mixed-use items (a phone used 60% for business) get a proportional ITC. Personal-use vehicles fall under the CRA's standby-charge rules — different beast entirely.
Get the calendar set up before you need it
Most missed deadlines are calendar problems, not knowledge problems. We set up CRA My Business Account access, BC eTaxBC access, and pre-authorised debits so the math runs itself. If you want the GST/HST and PST handoff set up properly, book a 30-minute call and we will get the registrations, frequencies, and reminders dialled in.