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

You must register for a GST/HST account when your total taxable revenue (sales of goods and services that are taxable or zero-rated) exceeds $30,000 in a single calendar quarter OR in any four consecutive calendar quarters. This threshold applies to your worldwide revenues as a single supplier — not just one line of business. Once you exceed $30,000, you must register within 29 days of the sale that pushed you over. If you earn exactly $30,000 or less over the past four consecutive calendar quarters AND the current quarter, you are a "small supplier" and registration is optional. Important: this is $30,000 in taxable revenue — not profit. If you provide only exempt services (e.g., most residential rent, certain healthcare), those revenues do not count toward the threshold.

Should I register for GST/HST voluntarily even if under $30,000?

Yes — voluntary registration before hitting $30,000 is often smart for several reasons: (1) You can claim Input Tax Credits (ITCs) on all business expenses you paid GST/HST on — including purchases made before registration if they relate to future taxable supplies; (2) You build GST/HST habits before the pressure of a deadline; (3) You recover GST/HST on startup costs (equipment, software, professional fees) immediately; (4) Some clients — especially businesses — prefer working with registered suppliers for their own ITC claims. Downside: you must file returns, charge GST/HST to customers who may prefer lower-looking prices, and maintain compliance. For B2B services, voluntary registration almost always makes financial sense even at low revenue levels.

What are Input Tax Credits (ITCs) and how do I claim them?

Input Tax Credits (ITCs) are the mechanism by which GST/HST registrants recover the GST/HST they paid on business purchases and expenses. When you buy a business expense (laptop, office supplies, professional fees, rent for your office) and pay GST/HST on it, you can claim 100% of that GST/HST back as an ITC — offsetting it against the GST/HST you collected from your customers. Net remittance = GST/HST collected − ITCs claimed. If your ITCs exceed your collections (common in startup periods or for zero-rated exporters), CRA sends you a refund. To claim ITCs you need: (1) a valid receipt or invoice showing the GST/HST paid or the GST/HST registration number of your supplier; (2) you must have paid or be obligated to pay for the expense; (3) the expense must be for use in your commercial (taxable or zero-rated) activities. ITCs cannot be claimed on personal expenses or exempt activities.

Which provinces have separate PST that I need to register for?

Canada has two types of provincial sales tax systems: HST-participating provinces (Ontario, Nova Scotia, New Brunswick, PEI, Newfoundland and Labrador) where provincial sales tax is combined with federal GST into a single HST administered by CRA — you only register with CRA once. Non-HST provinces with separate PST: British Columbia (7% PST, separate registration with BC government), Saskatchewan (6% PST, separate registration), Manitoba (7% RST, separate registration). Quebec has its own system (QST, 9.975%) administered by Revenu Québec — you register separately with Revenu Québec, not CRA, for QST. Alberta, Yukon, Nunavut, NWT have no provincial sales tax — GST only. If you sell into multiple provinces, you may need multiple registrations depending on your nexus (connect with customers) in those provinces.

How do I actually register for a GST/HST account?

Register online through My Business Account on the CRA website (preferred) or by calling CRA Business Inquiries at 1-800-959-5525. You will need: your Social Insurance Number or Business Number (if incorporated); business name and address; description of your main business activity; the date you need the registration to be effective (either when you became mandatory or voluntarily elected); your fiscal year-end; expected revenue for the first year. CRA typically issues a Business Number (BN) and GST/HST account number (format: 123456789 RT 0001) within minutes online or within 10 days by phone. If you are incorporated, your corporation already has a BN — you are adding a GST/HST program account to it. The GST/HST number goes on all your invoices.

How to Register for GST/HST in Canada 2026 — Complete Guide

GST/HST Registration Threshold — The $30,000 Rule

Situation	Must Register?
Total taxable revenues in last 4 consecutive quarters ≤ $30,000	No (small supplier) — voluntary only
Total taxable revenues in a single quarter exceed $30,000	Yes — within 29 days of that exceeding sale
Total taxable revenues in any 4 consecutive quarters exceed $30,000	Yes — within 29 days
You provide only exempt supplies (e.g., most residential rent)	No — exempt revenues never trigger registration
You provide only zero-rated supplies (e.g., exports)	Registration beneficial — collect no GST/HST but get full ITCs
Taxi, rideshare, or short-term accommodation operator	Must register regardless of revenue (special rule)

Taxable vs Zero-Rated vs Exempt — What Counts

Type	GST/HST Charged to Customer	ITC Claim on Expenses
Taxable (most goods and services)	Yes — at applicable rate	Yes
Zero-rated (certain exports, agricultural products, basic groceries)	No (taxed at 0%)	Yes — full ITCs
Exempt (residential rent, most healthcare, most educational services)	No	No — no ITCs allowed

Key implication: If all your revenues are exempt (e.g., you rent out residential units), you generally cannot register — you cannot claim ITCs and do not charge GST/HST.

GST/HST Rates by Province (2026)

Province/Territory	GST	PST	HST Total	Separate PST Registration Required
Ontario	—	—	13%	No — HST combined
Nova Scotia	—	—	15%	No — HST combined
New Brunswick	—	—	15%	No — HST combined
PEI	—	—	15%	No — HST combined
Newfoundland & Labrador	—	—	15%	No — HST combined
British Columbia	5%	7%	12% total	Yes — register PST with BC
Saskatchewan	5%	6%	11% total	Yes — register PST with SK
Manitoba	5%	7%	12% total	Yes — register RST with MB
Quebec	5%	9.975% QST	14.975%	Yes — register QST with Revenu Québec
Alberta	5%	0%	5%	No PST at all
Yukon / NWT / Nunavut	5%	0%	5%	No PST at all

Input Tax Credits — How the Math Works

Example: Freelance consultant with $80,000 revenue in Ontario

Item	Amount	GST/HST
GST/HST collected from clients (13% × $80,000)	$80,000	$10,400 collected
Office supplies + software	$2,000	−$260 ITC
Professional development / courses	$1,500	−$195 ITC
Business phone (50% business use)	$600	−$39 ITC
Accountant fees	$2,500	−$325 ITC
Home office portion of utilities (see T2125)	$800	−$104 ITC
Net GST/HST remittance		$9,477

Without registration, the client above would have no ITC recovery — losing $923 worth of GST/HST paid on expenses. Plus, as a non-registrant, they still effectively “absorb” GST/HST in their costs.

Voluntary Registration — When It Makes Sense

Scenario	Voluntary Registration Recommended?
B2B services (clients are businesses who want ITCs)	✅ Yes — clients prefer GST/HST registrants
Significant startup costs (equipment, professional fees)	✅ Yes — recover ITCs immediately
Plan to exceed $30,000 within 12 months	✅ Yes — register early, build habits now
All sales to individual consumers (B2C), under $30,000	Maybe — adds price complexity for consumers
Only exempt supplies	❌ No — not eligible to register
Exporting all goods/services outside Canada	✅ Yes — zero-rated but full ITC recovery

How to Register — Step by Step

Step	Action
1	Have your SIN (sole proprietor) or Business Number (incorporated) ready
2	Go to CRA My Business Account → Register for a GST/HST account
3	Enter your business name, address, primary activity code (NAICS code)
4	Set effective registration date (date you exceeded $30,000, or voluntary start date)
5	Choose filing frequency (annual if under $1.5M; quarterly if $1.5M–$6M; monthly if over $6M)
6	Receive BN and GST/HST account number (e.g., 123456789 RT 0001)
7	Add your GST/HST number to all invoices effective your registration date

Filing Frequency Thresholds

Annual Taxable Revenue	Required Filing Frequency	Voluntary Option
$0 – $1,500,000	Annual	Can elect quarterly or monthly
$1,500,001 – $6,000,000	Quarterly	Can elect monthly
Over $6,000,000	Monthly	No option

Tip for new registrants: Annual filing is administratively simpler but can create a large lump-sum remittance. Quarterly filing is often better for cash flow management.

Record-Keeping Requirements

Requirement	Detail
Keep all invoices and receipts	6 years from end of tax year
Invoices must show	Supplier’s GST/HST number; date; description; amount; GST/HST charged
Small invoices (under $30)	GST/HST number not required on receipt, but amount and tax must be shown
Large invoices ($150+)	Full name of supplier, GST/HST number, date, nature of supply, purchaser name

Quick Method of Accounting

If your annual taxable revenue is under $400,000, the Quick Method simplifies GST/HST. Instead of tracking ITCs on every expense, you charge the full rate to customers but remit a reduced rate to CRA and keep the difference.

How it works	Details
Charge	Full GST/HST to customers as normal
Remit	A reduced rate (varies by province and business type)
Keep	The difference — no ITC tracking required

Example: Ontario service business

Item	Amount
Annual sales	$100,000
GST/HST collected (13%)	$13,000
Quick Method remittance rate	8.8%
Amount remitted to CRA	$9,944
You keep	$3,056

The Quick Method saves most small service businesses $1,000–$4,000 per year compared to the regular method, especially if your business expenses (and thus ITCs) are low.

Collecting GST/HST

What rate to charge

Sale type	Rate to charge
Physical goods sold in your store	Rate where your store is located
Physical goods shipped to customer	Rate where the customer is located
Services performed in person	Rate where service is performed
Digital products and services	Rate where the customer is located

Taxable vs zero-rated vs exempt

Category	Examples	GST/HST?
Taxable	Most goods and services	Charge and collect
Zero-rated	Basic groceries, prescription drugs, exports	Charge 0%, can still claim ITCs
Exempt	Medical services, childcare, residential rent	Do not charge; cannot claim ITCs

Filing and remitting

Filing deadlines

Filing period	Deadline
Annual (calendar year)	June 15 (payment due April 30)
Annual (fiscal year)	3 months after year-end
Quarterly	1 month after quarter end
Monthly	1 month after month end

Payment methods

Method	How
Online banking	Pay to CRA through your bank
CRA My Payment	Credit card or Interac
Pre-authorized debit	Set up through CRA My Business Account