One of the most common questions we hear: “Do I have to charge HST yet?” The answer depends on one number: $30,000.
The Small Supplier Threshold
You are not required to register for GST/HST as long as your taxable revenues stay at or below $30,000 across any four consecutive calendar quarters. Once you exceed that, you must register within 29 days.
When to Register Voluntarily
You can register before hitting $30,000. Reasons to do so early:
- Input Tax Credits — Recover GST/HST paid on business expenses immediately
- Client credibility — B2B clients often expect a GST/HST number
- Avoid retroactive exposure — Proactive registration prevents surprise back-assessments
What Happens If You Miss It?
The CRA can assess you for all GST/HST you should have collected — and since you never charged it to customers, that comes straight out of your pocket, plus penalties and interest.
Filing Frequency After Registration
- Under $1.5M revenue: Annual filing
- $1.5M–$6M: Quarterly filing
- Over $6M: Monthly filing
HST Rates by Province
- Ontario: 13% HST
- Alberta/territories: 5% GST only
- Quebec: 5% GST + 9.975% QST
Not sure whether you need to register? Talk to CMP Accounting.