Canada: Reminder of 30 June GST/HST filing deadline | KPMG | GLOBAL

Canada: Reminder of 30 June GST/HST filing deadline, requirements

Canada: Reminder of 30 June GST/HST filing deadline

Many businesses across Canada only have a short amount of time to gather all the details needed to meet their GST/HST and QST* filing obligations by 30 June 2016.


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*GST/HST and QST = goods and services tax / harmonized sales tax and Quebec sales tax


In addition to filing GST/HST and QST annual information returns by 30 June 2016, some businesses will also must file their GST/HST and/or QST annual final return for selected listed financial institutions. The following entities and persons may be required to file one or both of the annual returns on their own behalf or for other entities, depending on their particular circumstances: 

  • Financial institutions, including banks, insurers, security dealers, brokers, trust and loan companies
  • Businesses that have elected to deem certain supplies to be financial services
  • Pension entities of registered pension plans
  • Businesses that are considered to be financial institutions for GST/HST purposes (e.g., a construction business that has more than CAN $1 million of financial revenue)
  • Mutual funds, REITS, segregated funds and similar investment vehicles that have or could have activities in multiple provinces
  • Mutual fund managers and segregated funds managers


Read a May 2016 report [PDF 68 KB] prepared by the KPMG member firm in Canada: Reminder — Don’t Miss Your GST/HST June 30 Deadlines

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