GST filing deadlines in Alberta, sorted by filer type.

Once you're registered for GST, a new set of dates joins your calendar. The tricky part is that GST filing deadlines in Alberta aren't the same for everyone. They depend on how often CRA has you file, whether you're a sole proprietor or a corporation, and when your fiscal year ends. And for some businesses, the date you have to pay is earlier than the date you have to file.

This guide lays it all out in plain English for businesses in Edmonton, Spruce Grove, Fort Saskatchewan and across Alberta. Alberta has no PST, so you only deal with the 5% GST and one return.

1How your filing frequency is set

When you register, CRA assigns a reporting period based on your annual taxable sales (including those of associated businesses). The broad rules:

Your current frequency is listed in your CRA My Business Account. Most of the small businesses we work with, from Whyte Ave salons to St. Albert consultants, are annual filers.

2GST filing deadlines Alberta businesses follow

Monthly filers

Your return and payment are due one month after the end of each month. January's return is due by the end of February, February's by the end of March, and so on. Twelve returns a year.

Quarterly filers

Your return and payment are due one month after the end of each fiscal quarter. With a calendar year, that looks like this:

Tap each quarter once the return is filed and paid.

Annual filers

Here's where it splits:

• Corporations and most other annual filers: file and pay within three months of your fiscal year end. A corporation with a December 31 year end is due March 31.
• Sole proprietors with a December 31 year end who have business income for income tax: file by June 15, but pay by April 30. This lines up with your personal tax deadlines.

3GST instalments for annual filers

Filing once a year doesn't always mean paying once a year. If you're an annual filer and your net tax (GST collected minus input tax credits) for the previous year was $3,000 or more, CRA generally expects you to pay quarterly GST instalments during the current year. They're due one month after the end of each fiscal quarter, which for a calendar year means April 30, July 31, October 31 and January 31.

GST instalments are completely separate from income tax instalments, which have their own March, June, September and December dates. Our guide to tax instalments in Alberta covers that side.

4Three examples, side by side

Here's how the same rules play out for three hypothetical Edmonton-area businesses with a December 31 year end:

If any of these businesses had a fiscal year end other than December 31, the dates would shift to match. A sole proprietor with a non-calendar year end generally files and pays three months after year end, like a corporation.

Should you change your filing frequency?

Annual filing means one return a year, which is the least paperwork. But some owners choose quarterly or monthly on purpose:

• You usually get refunds. Businesses that buy lots of equipment or sell zero-rated exports often have more input tax credits than GST collected. Filing more often gets that money back sooner.
• You struggle to hold onto GST. A smaller bill every quarter can be easier to manage than one large one each spring.
• You want to avoid instalments. Quarterly filers pay as they file, instead of paying instalments on top of an annual return.

You can request a change through your CRA business account. Changes generally take effect from the start of a future reporting period, so plan ahead.

5What happens if you miss a GST deadline

• Interest on any unpaid GST, compounded daily at CRA's prescribed rate, from the day after the payment due date.
• A late-filing penalty if you owe money and file late. It's a percentage of the amount owing plus a further amount for each month late, up to a cap.
• Lost refunds in limbo. If you're owed a refund, CRA won't release it until all your required returns are filed.

Even if you can't pay, file on time. Filing stops the late-filing penalty from growing; interest is easier to manage than penalties stacked on top.

CRA can sometimes cancel or reduce penalties and interest when something outside your control, like a serious illness or a natural disaster, caused you to miss a deadline. It's called taxpayer relief. It isn't automatic and it isn't meant for simple oversights, so the safest plan is still to file on time.

6Habits that keep you off CRA's radar

• File electronically. Most GST registrants are now required to file online, through My Business Account, NETFILE for GST or your accounting software.
• File nil returns. No sales this period? You still file, with zeros.
• Move GST into its own account as you collect it, so the money is there on the due date.
• Reconcile before you file. Your GST return should match your books. Payment apps like Square can make that harder than it looks; see why Square deposits don't match sales.
• Set two reminders: one a few weeks out to prepare, one a few days out to pay.

Rules can change and every business's setup is a little different, so confirm your own dates in your CRA account. If you'd rather have someone else watch the calendar, Plum prepares and files GST returns for businesses across Edmonton, Leduc and Beaumont. Book a call and we'll check where you stand.

7Questions people ask

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This article is general information for Alberta businesses and isn't tax or legal advice. Rules and thresholds change, so confirm your situation with your accountant or CRA.