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