One of the most common questions from new business owners and self-employed workers is whether — and when — they need to register for GST/HST.
The small supplier threshold
In general, you're required to register for GST/HST once your total taxable revenue exceeds $30,000 over four consecutive calendar quarters (the "small supplier" threshold). Below that amount, registration is generally optional — though there can be reasons to register voluntarily, such as recovering GST/HST paid on business expenses through Input Tax Credits.
Exceptions worth knowing about
Some types of business activity have different rules. Taxi and ridesharing services, for example, are generally required to register for GST/HST regardless of revenue — a detail that catches many rideshare and delivery drivers off guard.
Registering and filing
Once registered, you'll need to charge GST/HST on applicable sales, file returns on your assigned reporting period, and remit what you collect (net of eligible Input Tax Credits) to the CRA.
British Columbia and PST
Registering for GST/HST is a separate matter from BC's Provincial Sales Tax (PST). British Columbia does not use a harmonized HST, so many businesses selling goods or certain services also need to consider PST registration and compliance on top of GST.
This article is general educational information and not personalized tax advice. Registration requirements depend on your specific business activity — see our GST/HST & PST page or book a consultation to confirm your obligations.