You must register for GST/HST once your business passes $30,000 in gross revenue over any four consecutive quarters. Below that, registration is optional — and sometimes worth doing voluntarily. Here is how to decide.
What exactly is the $30,000 threshold?
The $30,000 figure is your gross worldwide taxable revenue in any four consecutive calendar quarters— not a calendar year. Once you cross it, you lose "small supplier" status and must register within 29 days. The clock starts on your first dollar of revenue, not the start of your fiscal year.
Should I register voluntarily before $30K?
Voluntary registration is worth it when:
- You have meaningful business purchases (equipment, software, services) — you can reclaim the HST you paid as input tax credits
- Your clients are mostly other businesses — they reclaim the HST you charge, so it's neutral to them
- You want to look established, not like a hobbyist
- You're close to the threshold anyway
Voluntary registration is not worth it when your customers are individuals (HST makes you 13% more expensive to them) and your business expenses are minimal.
How do I actually register?
Register for an HST program account through CRA My Business Account, by phone (1-800-959-5525), or by filing form RC1. You'll need your Business Number. The account is usually active within 1-2 business days.
How often do I have to file?
- Annual — default for businesses under $1.5M in taxable supplies
- Quarterly — default for $1.5M-$6M
- Monthly — required over $6M
Tracking HST is easiest if you run every transaction through a business account and use software that separates HST from gross. A lightweight CRM like Threecus keeps invoice totals and HST separated so reconciliation at filing time takes minutes.
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