If your GST reporting period is monthly or quarterly, you have to file your GST/HST return and pay the amount you owe no later than one month after the end of your reporting period If you have payroll you will have source deductions. You have deadlines to meet when submitting them.

Source deductions are the tax, EI and CPP deductions from the employees’ earnings and the employers’ portion of the EI and CPP, report them on the applicable forms and send the payments to Revenue Canada.