Your GST/HST payment is due by April 30th if all of the following conditions are met: you are an individual with business income for income tax purposes, you file annual GST/HST returns, and. you have a December 31 fiscal year-end.

Do I have to remit HST?

Aside from the extra info you'll include on your tax return, you might also be required to register for a GST/HST account and become a GST/HST Registrant. This means you'll be required to collect and remit the sales tax to the Canada Revenue Agency on a quarterly or annual basis.

Do I have to pay HST quarterly?

With GST/HST registration comes the need to file a GST/HST return at the end of your fiscal year. If the net GST/HST collected by your business exceeds $3,000 in the previous year and you file your returns annually, CRA expects you to remit GST/HST in four quarterly instalments and not wait until the end of the year.