GST/HST: March 31 filing deadline if no income

If a company has a fiscal year-end of December 31 and had no income for tax purposes in that year, the GST/HST payment and filing deadline is March 31. You only need to file once per reporting period, but you may be required to pay GST/HST in instalments throughout the year; confirm whether instalment obligations apply based on your reporting period and thresholds, and file by March 31 if the zero-income condition is met.