When to Register for GST/HST
In Canada, small businesses are often exempt from collecting and remitting GST/HST until they reach a certain revenue threshold.
The $30,000 Rule
The most important rule is the $30,000 small supplier threshold. You stay a small supplier only while both conditions are true:
- Your taxable revenues are not more than $30,000 in any single calendar quarter.
- Your taxable revenues are not more than $30,000 over the last four consecutive calendar quarters.
Why Register Voluntarily?
Even if you earn less than $30,000, you might want to register because:
- Input Tax Credits (ITCs): You can recover the GST/HST you pay on business expenses.
- Professionalism: It can make your business look more established.
How to Register
Use CRA Business Registration Online to create or add your GST/HST account. Phone-based registration for GST/HST accounts is no longer available.
Run the Canada GST/HST calculator for province-based totals →