Do I need to register for HST?

Taxi or ride-share

Do you drive a taxi or provide commercial ride-sharing (for example through an app)?

Taxi and commercial ride-sharing drivers have to register from the day they start, even as small suppliers.

Taxable supplies

Do you sell anything that is taxable or zero-rated — goods, services, digital products, most professional work?

Only taxable supplies count. Some things are exempt: most residential rent, many health-care and child-care services, most financial services, used residential housing. If everything you sell is exempt you cannot register.

Single quarter

Have your taxable sales gone over $30,000 in any single calendar quarter (Jan–Mar, Apr–Jun, Jul–Sep, Oct–Dec)?

Count revenue before expenses, worldwide, including zero-rated sales. Leave out sales of capital property and goodwill. If yes, you stopped being a small supplier on the sale that took you over, and must register within 29 days.

Last four quarters

Adding up the last four consecutive calendar quarters, do your taxable sales exceed $30,000?

If yes (but no single quarter went over), you stay a small supplier until the end of the month after that fourth quarter; registration is required from your next taxable sale after that, within 29 days.

Associated businesses

Do you control, or share control of, other businesses whose taxable sales, added to yours, exceed $30,000?

The threshold applies to you and your associates together — for example, corporations you control, or a partnership you are in.

Voluntary registration

If you don’t have to register, would you want to anyway — for example to recover HST on your start-up costs or equipment?

A registrant claims input tax credits on business purchases but must charge HST, file returns and, once registered, stay registered for at least a year.