# REG-04 — Annual filer

**Flag: Current** — Verified against the live source. Safe to cite.

Annual filer: return and payment due three months after fiscal year end

## Sources

- Reporting deadlines (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative