Loading article…
Outside Quebec, you register for the GST/HST directly with the Canada Revenue Agency (CRA) once your taxable revenue passes $30,000 in a single quarter or over four consecutive quarters. In Quebec, Revenu Québec handles both the GST and the QST, as our GST/QST registration guide explains. Everywhere else in Canada, the tax you charge is either the 5% GST or a harmonized sales tax (HST) that combines federal and provincial tax.
This guide explains when registration becomes mandatory, which rate applies in each province, how to register, when to file and when the quick method is worth it.
When GST/HST registration becomes mandatory
The rule rests on one number: $30,000. Under CRA rules, you are a small supplier as long as your revenue from taxable supplies, including that of associated businesses, stays at or under $30,000 in a single calendar quarter and over the last four consecutive calendar quarters.
Two scenarios end small supplier status:
- Over $30,000 in a single quarter: you stop being a small supplier on the sale that pushes you over. You must charge GST/HST on that sale and register within 29 days.
- Over $30,000 across four quarters, but not in one quarter: you stop being a small supplier at the end of the month that follows the quarter in which you crossed the line. You charge tax from your first sale after that date.
The calculation counts worldwide taxable supplies, including zero-rated ones. It excludes the sale of goodwill, financial services and sales of capital property.
An example from the CRA
A consultant starts a business on January 1 and bills $2,000 in the first quarter, $10,000 in the second and $38,000 in the third. Because the third quarter alone exceeds $30,000, the consultant stops being a small supplier on the day of the sale that crossed the threshold, must charge tax on that sale and has 29 days to register.
Who must register regardless of revenue
- Taxi and ride-sharing drivers: a self-employed taxi driver or commercial ride-sharing driver must register from the first fare, even as a small supplier.
- Charities and public institutions: different tests apply, including a $250,000 gross revenue test and a $50,000 taxable supplies test.
- Non-residents: special rules apply to digital products, goods located in Canada and short-term accommodation platforms.
Should you register voluntarily?
A small supplier that makes taxable sales can register voluntarily. The effective date is usually the day you request your account, or up to 30 days before.
Registering lets you claim input tax credits (ITCs), which means recovering the GST/HST you pay on business expenses: equipment, software, rent, advertising. On the other hand, you must charge tax to every client and file returns. If your clients are businesses that can claim the tax back themselves, registering costs them nothing. If they are consumers, your prices rise by 5% to 15%.
You generally cannot register if you only make exempt supplies. Examples include long-term residential rentals and most health, medical and dental services.
GST or HST: which rate applies
Ontario and the four Atlantic provinces use the HST. The other provinces and the territories charge the 5% GST, sometimes alongside a separate provincial sales tax that you register for with the province, not the CRA. The rate generally depends on where the supply is made, under the place of supply rules, not only on where your business is located.
Nova Scotia's HST dropped from 15% to 14% on April 1, 2025. Check the CRA rate page before you set up your invoices.
| Province or territory | Tax administered by the CRA | Rate | Separate provincial sales tax |
|---|---|---|---|
| Alberta | GST | 5% | None |
| British Columbia | GST | 5% | 7% PST |
| Manitoba | GST | 5% | 7% PST |
| Saskatchewan | GST | 5% | 6% PST |
| Ontario | HST | 13% | Included in the HST |
| Nova Scotia | HST | 14% (since April 1, 2025) | Included in the HST |
| New Brunswick | HST | 15% | Included in the HST |
| Newfoundland and Labrador | HST | 15% | Included in the HST |
| Prince Edward Island | HST | 15% | Included in the HST |
| Northwest Territories, Nunavut, Yukon | GST | 5% | None |
How to register with the CRA
The main route is Business Registration Online (BRO). Since July 14, 2026, it is only available after you sign in to your CRA account. If you cannot use BRO, the CRA registration page lists other options.
Have this information ready:
- the effective date of registration you want;
- your fiscal year for GST/HST purposes;
- your total annual revenue;
- your last name, social insurance number, date of birth and home postal code;
- the business name, business number if you already have one, and type of business;
- the name and SIN of every owner, the physical and mailing addresses, and a description of the main activity.
Registration gives you a business number and a GST/HST program account. If you have not yet registered or incorporated your business, our guide to choosing a legal form explains the trade-offs between a sole proprietorship and a corporation.
Reporting periods and due dates
The CRA assigns a reporting period based on your annual taxable supplies, according to its guide for GST/HST registrants. You can choose a shorter period than the one assigned.
| Annual taxable supplies | Assigned reporting period | Optional periods |
|---|---|---|
| $1,500,000 or less | Annual | Monthly, quarterly |
| More than $1,500,000 up to $6,000,000 | Quarterly | Monthly |
| More than $6,000,000 | Monthly | None |
Due dates follow the period:
- Monthly or quarterly: file and pay within one month after the end of the period.
- Annual: file and pay within three months after the end of your fiscal year.
- Self-employed individual with a December 31 year-end: pay by April 30 and file by June 15.
An annual filer whose net tax was $3,000 or more in the previous fiscal year, and is $3,000 or more in the current one, must also pay quarterly instalments. Each instalment is due within one month after the end of each fiscal quarter.
Finally, for reporting periods that begin on or after January 1, 2024, almost every registrant must file electronically. Selected listed financial institutions and most charities are the exceptions.
The quick method: simpler, sometimes cheaper
The quick method of accounting lets you remit a fixed percentage of your sales, tax included, instead of subtracting the tax you paid on each expense. You still charge your clients the full GST or HST.
To use it, your annual worldwide taxable supplies, including GST/HST, must not exceed $400,000. Bookkeepers, tax preparers, financial consultants, lawyers, accountants, actuaries and listed financial institutions cannot use it.
You also get a 1% credit on the first $30,000 of eligible supplies each fiscal year. The goods-for-resale rates apply only if the cost of goods you buy for resale is at least 40% of your taxable revenue.
| Where your business and your sales are | Services | Goods bought for resale |
|---|---|---|
| 5% GST provinces and territories (e.g. Alberta, B.C.) | 3.6% | 1.8% |
| Ontario (13% HST) | 8.8% | 4.4% |
| Nova Scotia (14% HST) | 9.4% | 4.7% |
| New Brunswick, Newfoundland and Labrador, P.E.I. (15% HST) | 10.0% | 5.0% |
An Ontario example
A consultant in Ontario bills $50,000 in a year, plus $6,500 of HST, for $56,500 in total. Under the quick method, the remittance works out to:
- 8.8% of $56,500: $4,972
- Minus the 1% credit on the first $30,000: $300
- Remittance: $4,672
Under the regular method, the consultant would remit $6,500 minus the input tax credits on expenses. The quick method therefore wins as long as the HST paid on expenses is less than $1,828. For a consultant with few expenses, it often is.
To elect, file Form GST74 or make the election online. An annual filer must do so by the first day of the second fiscal quarter, and a monthly or quarterly filer by the due date of the return for the first period covered.
A business card to track your input tax credits
Whatever method you choose, paying business expenses with a dedicated card keeps them in one statement, which makes the ITC claim faster. The rewards follow the same logic: our tax guide to business points explains how the CRA treats them.
Our ranking of the best business credit cards compares all the options. Here are three cards from major issuers to start with.
| Credit card | Annual fee | Welcome offer | |
|---|---|---|---|
| $799 | |||
| $199 | |||
| $0 |
Conclusion
Outside Quebec, GST/HST registration comes down to a few rules: register once you pass $30,000 in taxable revenue, charge the GST or HST rate of the place of supply, file electronically on the schedule the CRA assigns, and compare the quick method with your real expenses before you elect it.
When in doubt, the CRA pages linked in this guide are the reference, and an accountant can confirm the right choice for your situation.
To follow our new business guides and access member-only offers, create your free member account.
Frequently asked questions about GST/HST registration
When do I have to register for the GST/HST?
Once your taxable revenue, including that of associated businesses, exceeds $30,000 in a single calendar quarter or over four consecutive calendar quarters. If you cross the line in one quarter, you charge tax on the sale that pushes you over and register within 29 days. Taxi and commercial ride-sharing drivers must register from their first fare.
What is the HST rate in Ontario?
The HST rate is 13% in Ontario. It is 14% in Nova Scotia since April 1, 2025, and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. Alberta, British Columbia, Manitoba, Saskatchewan and the three territories charge the 5% GST.
Can I register for the GST/HST if I earn less than $30,000?
Yes, if you make taxable sales. Voluntary registration lets you claim input tax credits on your business expenses, but you then have to charge tax to every client and file returns. It mostly makes sense when your clients are businesses.
How often do I have to file a GST/HST return?
It depends on your annual taxable supplies. At $1,500,000 or less, the CRA assigns an annual period; above that and up to $6,000,000, a quarterly period; above $6,000,000, a monthly period. You can opt for a shorter period than the one assigned.
Who can use the quick method?
Most businesses whose annual worldwide taxable supplies, including GST/HST, do not exceed $400,000. Bookkeepers, tax preparers, financial consultants, lawyers, accountants and actuaries are excluded, as are charities, public institutions and listed financial institutions.
Do I have to file my GST/HST return online?
Yes, in almost every case. For reporting periods that begin on or after January 1, 2024, all registrants must file electronically, except selected listed financial institutions and most charities.
