When Must You Register for GST/HST?
You must register for GST/HST when your worldwide taxable revenues exceed $30,000 in any single calendar quarter, or over four consecutive quarters. This is called the "small supplier threshold." Once you exceed it, you must register within 29 days.
Should You Register Voluntarily?
Even if you're below the $30,000 threshold, voluntary registration may benefit you if: you have significant business expenses with GST/HST (you can claim Input Tax Credits), your clients are businesses who can claim ITCs on your invoices, or you want to appear more professional/established.
What Are the GST/HST Rates?
Federal GST: 5% (applies in AB, BC, SK, MB, NT, NU, YT). HST: 13% in Ontario, 15% in NS, NB, NL, PEI. Quebec: 5% GST + 9.975% QST (separate system). British Columbia: 5% GST + 7% PST (separate provincial sales tax).
How Do Input Tax Credits Work?
ITCs allow you to recover GST/HST paid on business expenses. You can claim ITCs on most business purchases: supplies, equipment, professional services, rent, utilities. Personal expenses and some restricted items (like club memberships) are not eligible.