Find out if you have to register for a GST/HST account
You generally cannot register for a GST/HST account if you provide only exempt supplies.
You have to register for a GST/HST account if both situations apply:
- You make taxable sales, leases, or other supplies in Canada (unless your only taxable supplies are of real property sold other than in the course of a business)
- You are not a small supplier
If you are a selected listed financial institution that is making a reporting entity, consolidated filing or tax adjustment transfer election, see GST/HST Notice 265, GST/HST Registration for Listed Financial Institutions (including Selected Listed Financial Institutions).
Use the following sections to determine if you are a small supplier to find out if you have to register.
- Most businesses
- Charities and public institutions
- Public service bodies
- Non-residents
- Taxi operator or commercial ride-sharing driver
Most businesses
Use the following table to find out:
- if you are a small supplier
- if you have to register for the GST/HST
- your effective date of registration
| If | Then | What you need to do |
|---|---|---|
| You do not exceed the $30,000 thresholdFootnote 1 over four consecutive calendar quarters.Footnote 2 | You are a small supplier. | You do not have to register.You may choose to register voluntarily if you make taxable sales, leases, or other supplies in Canada.Your effective date of registration is usually the day you request your GST/HST account (or up to 30 days before that day). |
| You exceed the $30,000 threshold1 in a single calendar quarter.Footnote 2 | You are no longer a small supplier and have to charge GST/HST on the supply that made you exceed $30,000 within the calendar quarter. | You must register for the GST/HST. Your effective date of registration is no later than the day of the supply that made you exceed $30,000.You have to start charging GST/HST on the supply that made you exceed $30,000. |
| You exceed the $30,000 threshold1 over the previous four (or fewer) consecutive calendar quarters (but not in a single calendar quarter).Footnote 2 | You are no longer a small supplier at the end of the month following the quarter in which you exceed $30,000. | You have to register for the GST/HST.Your effective date of registration is no later than the beginning of the month after you are no longer a small supplier.You have to start charging GST/HST on your taxable supplies starting on your effective date of registration. |
Footnotes
Footnote 1
If you are a sole proprietor, include the total amount of all revenues (before expenses) from your worldwide taxable supplies from all your businesses and those of your associates (if they were associated at the beginning of the particular calendar quarter).
If you are a partnership or a corporation, include the total amount of all revenues (before expenses) from your worldwide taxable supplies and those of your associates (if they were associated at the beginning of the particular calendar quarter).
In determining the total amount of revenues from taxable supplies (including zero-rated supplies) of property and services made inside and outside Canada by you and your associates, do not include revenues from supplies of financial services, sales of capital property, and goodwill from the sale of a business.
Footnote 2
Calendar quarter means a period of three months beginning on the first day of January, April, July, or October in each calendar year.
Source: CRA