The personalized GST/HST return (Form GST34-2) will show your due date at the top of the form. The due date of your return is determined by your reporting period. The Canada Revenue Agency (CRA) can charge penalties and interest on any returns or amounts we have not received by the due date. The CRA will hold any GST/HST refund or rebate you are entitled to until the CRA receives all outstanding returns and amounts. If you are a sole proprietor or partnership, your personal income tax refund will also be held. If you are closing a GST/HST account, you must file a final return.
You must file a GST/HST return even if you have:
- no business transactions
- no net tax to remit
When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is on time if we receive it on the next business day.
Source: canada.ca
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