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:
1. 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).
2. You are not a small supplier.
Use the following sections to determine if you are a small supplier to find out if you have to register.
| MOST BUSINESSES | ||
| IF | THEN | WHAT YOU NEED TO DO |
|---|---|---|
| You do not exceed the $30,000 threshold over 4 consecutive calendar quarters. | You are a small supplier. | You do not have to register. You may choose to register voluntarily. |
| You exceed the $30,000 threshold in a single calendar quarter. | You are no longer a small supplier. Charge GST/HST on the supply that 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 exceed the $30,000 threshold over the previous 4 consecutive calendar quarters | 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. |
CHARITIES AND PUBLIC INSTITUTIONS
| $250,000 gross revenue test | ||
| IF | THEN | WHAT YOU NEED TO DO |
|---|---|---|
| You are in your first fiscal year. | You are a small supplier. | You do not have to register. |
| You are in your second fiscal year and the gross revenue from your first fiscal year is $250,000 or les | You are a small supplier. | You do not have to register. |
| You are in your third fiscal year and the gross revenue for either or both of your previous 2 fiscal years is $250,000 or less | You are a small supplier. | You do not have to register. |
| You are in your second fiscal year and the gross revenue from your first fiscal year is more than $250,000. | you are not a small supplier. Use the $50,000 taxable supplies test | If you are not a small supplier under either test you have to register for the GST/HST. |
| You are in your third fiscal year and the gross revenues for both of your previous 2 fiscal years is more than $250,000. | you are not a small supplier. Use the $50,000 taxable supplies test | If you are not a small supplier under either test you have to register for the GST/HST. |
| $50,000 taxable supplies test | ||
| IF | THEN | WHAT YOU NEED TO DO |
|---|---|---|
| You do not exceed the $50,000 threshold amount in 4 consecutive calendar quarters. | You are a small supplier. | You do not have to register. |
| You exceed the $50,000 threshold amount in a single calendar quarter. | You are no longer a small supplier on the supply that made you exceed $50,000. | If you are not a small supplier under either test, you have to register for the GST/HST. |
| You exceed the $50,000 threshold amount within the previous 4 consecutive calendar quarters | You are no longer a small supplier on the supply that made you exceed $50,000. | If you are not a small supplier under either test, you have to register for the GST/HST. |
| Public service bodies that are not charities or public institution | ||
| IF | THEN | WHAT YOU NEED TO DO |
|---|---|---|
| You do not exceed the $50,000 threshold amount in 4 consecutive calendar quarters. | You are a small supplier. | You do not have to register. |
| You exceed the $50,000 threshold in a single calendar quarter | You are no longer a small supplier on the supply that made you exceed $50,000. | 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 $50,000. |
| You exceed the $50,000 threshold amount within the previous 4 consecutive calendar quarters | You are no longer a small supplier on the supply that made you exceed $50,00 | You must register for the GST/HST. Your effective date of registration is no later than the day of your first supply after you stopped being a small supplier. |
| If you are a non-resident | ||
| IF | THEN | |
|---|---|---|
| You make taxable sales, leases, or other supplies (including zero-rated supplies) in Canada in the course of carrying on business activity in Canada. | You have to register if you are not a small supplier. | |
| You arrange the sales of books, newspapers, magazines, periodicals, or similar printed publications in Canada or you offer such goods for sale in Canada, either through an employee or agent, or by means of advertising directed at the Canadian market, and send the publications by mail or courier to the recipient at an address in Canada. | You have to register if you are not a small supplier. | |
| You make taxable sales, leases, or other supplies (including zero-rated supplies) of admissions in Canada for a place of amusement, a seminar, an activity, or an event held in Canada. | You have to register even if you are a small supplier. | |
| You sponsor (host) a convention in Canada and more than 25% of the attendees are residents of Canada. | You have to register even if you are a small supplier. | |
| You do not carry on business in Canada (except if you make taxable sales, leases, or other supplies of admissions in Canada for a place of amusement, a seminar, an activity, or an event held in Canada). | You do not have to register. | |
| You sell taxable real property located in Canada other than in the usual course of a business | You do not have to register. | |
