Health Clinics – When do I file HST returns?

Short Answer

If your health clinic is registered for HST, your filing frequency (annual, quarterly, or monthly) is set by the CRA based on your worldwide taxable revenues and shown in your GST/HST account and on your GST34 return. You must file by the due date for your reporting period even if you owe nothing, or you risk penalties and interest.

The Rule / General Rule

• Filing frequency is assigned by CRA. If your health clinic is registered for HST, your filing frequency (annual, quarterly, or monthly) is set by CRA based on your annual revenue from taxable supplies of property and services made in Canada (including zero-rated supplies and those of your associates) and is shown in your GST/HST account and on your GST34 return.

• You can sometimes choose a more frequent period. Smaller clinics that are set up as annual filers can usually elect to file more often (e.g., quarterly) if that improves cash flow and HST tracking.

• Due date depends on the period.

• Monthly/quarterly: return and payment are generally due one month after the end of the reporting period.

• Annual (non-individuals): three months after year-end.

• Annual (sole proprietor): June 15 filing deadline, but any balance is due by April 30.

• You must file even for “nil” periods. If you’re registered, you have to file a return for every assigned period, even if you had no HST to report.

• Penalties and interest are real. Late filing or late payment can trigger both penalties and daily compounding interest, which adds unnecessary cost to your clinic.

Why It Matters

• Cash flow: Filing on time means you remit HST you’ve collected and claim input tax credits (ITCs) on your expenses regularly, so you’re not surprised by a big lump-sum bill.

• Compliance and audit risk: Consistently late or missing returns are a red flag that can increase your risk of CRA review or audit.

• Avoiding penalties: Even one missed or late return can mean automatic penalties plus interest. For clinics with tight margins, that’s money you’d rather spend on staff or equipment.

• Bank and landlord confidence: Clean, on-time HST history is one of those “quiet” indicators lenders and landlords like when they’re assessing your reliability.

• Year-end sanity: If HST is filed regularly and ties to your books, year-end with your accountant becomes a review, not a rescue mission.

Best Practices

• Confirm your assigned frequency. Log into CRA My Business Account and verify whether you’re monthly, quarterly, or annual. Screenshot the page and save it in your records.

• Calendar your deadlines. Put recurring reminders in your calendar (with buffer time) for each filing due date. Include who is responsible: you, your bookkeeper, or BOS.

• Match HST filings to your bookkeeping cycle. If you’re doing monthly bookkeeping, monthly HST filings can reduce surprises. If you’re on quarterly bookkeeping, align HST with that.

• Separate HST funds. Move collected HST into a separate savings account as you go so the money is there when it’s time to remit.

• Tie filings to reconciliations. Don’t file until bank, credit card, and major clearing accounts (like Jane payouts, Stripe, Moneris) are reconciled to that period.

• Review return vs. P&L. Before filing, compare your HST return to your sales tax reports in Xero or QBO to catch obvious errors.

Examples

Solo massage clinic, annual filer:

If the clinic is incorporated and CRA assigns it an annual reporting period with a December 31 fiscal year-end, its HST return is due three months after year-end (March 31). If instead the clinic is a sole proprietorship with a calendar-year annual reporting period, its GST/HST return would generally be due June 15 of the following year, with any balance owing due by April 30.

Tip: Even if the CRA lets you file your HST annually, reconciling your books monthly or quarterly will make your year-end HST filing much easier.

Multi-disciplinary clinic, quarterly filer:

A clinic with physio, chiro, and massage has mixed taxable and exempt services. Their taxable revenues push them into quarterly filing. The owner likes quarterly because it forces a regular check-in on HST and cash flow. They reconcile Jane, bank, and credit cards monthly and file HST every quarter.

Growing physio group moving to monthly:

A small chain of physio clinics is legally required to file quarterly based on revenue but elects to file monthly. E-commerce product sales and gym-style memberships mean a lot of HST. Monthly filings help them avoid accidentally spending the tax money and give quicker ITC refunds.

Tools

• Xero – strong HST reporting and tracking categories for splitting taxable vs exempt services in your health/therapy clinic.

• QuickBooks Online – widely used in health/therapy clinics; solid GST/HST return reports and integration with many payment processors.

• Jane – central system for tracking taxable vs exempt services, product sales, and daily close reports that drive accurate HST filings.

• Dext / Hubdoc – capture invoices and receipts so your input tax credits are fully documented.

• Syft Analytics – helps you see HST impact in your broader financial dashboards.

Sources

• CRA – Reporting requirements and deadlines – File your GST/HST return

• CRA – General information for GST/HST registrants (RC4022)

• CRA – Businesses have different filing and payment deadlines – quick reference

Pro Tip

If your clinic’s HST filings constantly feel rushed, the problem usually isn’t the CRA deadlines—it’s your month-end process. Build a simple “HST-ready checklist”: all bank and credit card accounts reconciled, Jane payouts matched, clearing accounts zeroed, and sales tax reports reviewed. Once that’s baked into your monthly workflow, hitting the filing deadline becomes a quick, confident step instead of a fire drill.

Need Help

If HST is a black box and you’re never quite sure if you’re filing on time or filing correctly, we can help. Back Office Stars sets up your health/therapy clinic’s accounting system, Jane exports, and HST workflow so filings are accurate and predictable. You handle patient care; we make sure the HST returns get filed on time. Book a 20-minute intro call and we’ll walk you through what it would look like.