When do I need to register for GST/HST in Canada?

You are required to register for GST/HST when your worldwide taxable supplies (revenue) exceed C$30,000 in any single calendar quarter, or in four consecutive quarters. Until you cross this threshold, you are considered a 'small supplier' and registration is optional. However, some businesses must register regardless of revenue: - Taxi and ride-sharing operators - Non-resident suppliers of digital products/services to Canadian consumers Why register voluntarily before C$30,000? If you incur significant GST/HST on your business purchases, voluntary registration lets you claim Input Tax Credits (ITCs) and recover that tax. Quebec has its own provincial sales tax (QST) administered separately from GST/HST. If you are in Quebec, you register for both federal GST and provincial QST separately with Revenu Québec. The QST registration threshold is also C$30,000.

  • Mandatory registration: once revenue exceeds C$30,000
  • Threshold applies per quarter or over four consecutive quarters
  • Voluntary registration allowed below C$30,000 to claim ITCs
  • Quebec: separate QST registration with Revenu Québec
  • Ride-sharing and taxi operators must register regardless of revenue

Related Questions

  • How do I file my GST/HST return in Canada?
  • What are Input Tax Credits (ITCs) and how do I claim them?
  • What are the GST/HST rates in each Canadian province?