Do you need to register for GST/HST?

The small supplier threshold

You are a small supplier, and registration is optional, while your worldwide revenue from taxable supplies (including zero-rated supplies), together with that of any associated businesses, is $30,000 or less both in any single calendar quarter and over the last four consecutive calendar quarters. Revenue from financial services, sales of capital property and goodwill on the sale of a business are left out of the calculation.

When you cross the threshold

• Over four consecutive quarters (but not in a single quarter): you stop being a small supplier at the end of the month following the quarter in which total revenue passed $30,000. Your registration takes effect no later than the first supply you make after that, and you must charge GST/HST from then on.
• In a single quarter: you stop being a small supplier immediately. The sale that pushed you over the limit is taxable, and your registration takes effect no later than the day of that sale.

Some businesses must register regardless of revenue, such as taxi and commercial ride-sharing drivers.

Should you register voluntarily?

Advantages	Trade-offs
Recover GST/HST paid on start-up costs and expenses through input tax credits Business customers can usually claim back the tax you charge, so it costs them nothing Signals an established business	You must charge tax, which raises prices for consumers who cannot claim it back Regular returns, even with no activity You generally must stay registered for at least one year

How to register

Register through Business Registration Online (BRO). Since July 14, 2026, BRO is only available by signing in to your CRA account. Your GST/HST account is identified by your nine-digit business number followed by RT0001. A voluntary registration usually takes effect on the day you apply, or up to 30 days earlier.