Do I Need to Register for GST/HST? The $30,000 Small Supplier Rule 

If you’ve started a business or freelance work in Ontario, one of the first tax questions is whether you need to charge HST. The answer depends mainly on how much you earn from taxable sales, and on what kind of business you run. 

The short answer: most businesses must register for GST/HST once their worldwide taxable revenues (with any associates) exceed $30,000 in a single calendar quarter or over four consecutive calendar quarters. Below that, you’re a “small supplier” and registration is optional. Some businesses, including taxi and rideshare drivers, must register even if they earn less. 

What is a small supplier? 

According to the CRA, you are a small supplier if your total taxable revenues (before expenses) from taxable supplies, together with those of your associates, do not exceed $30,000 over four consecutive calendar quarters. 

What counts: worldwide taxable revenues from you and your associates. 

What doesn’t count: the CRA excludes financial services, sales of capital property and goodwill. 

Calendar quarters start in January, April, July and October. 

The two ways you can exceed $30,000 

1. In a single calendar quarter 

If your taxable revenues exceed $30,000 in one quarter, you stop being a small supplier on the sale that takes you over $30,000. You must register, and charge GST/HST, starting with that sale. 

Example: A consultant earns $12,000 in January, $10,000 in February and $15,000 in March. The March invoice takes the quarter’s total past $30,000, so the consultant must charge HST on that invoice and register. 

2. Over four consecutive calendar quarters 

If you exceed $30,000 over the last four quarters but not in any single quarter, you stop being a small supplier at the end of the month following the quarter in which you went over. You must register by your first taxable sale after that. 

Example: A designer earns about $9,000 a quarter. Over four quarters, that’s $36,000, but no single quarter exceeds $30,000. The designer stops being a small supplier at the end of the month after the quarter that pushed the total over, and must register from the next sale. 

Example of staying under: a business with $29,000 in taxable sales over four quarters remains a small supplier. 

Businesses that must register regardless of revenue 

The CRA requires some businesses to register even if they’re small suppliers. Most relevant here: self-employed taxi and commercial ride-sharing drivers must register for GST/HST from the day they start providing taxable passenger transportation services. We explain this in Taxes for Uber, Rideshare and Delivery Drivers. 

What rate do you charge in Ontario? 

Ontario uses the harmonized sales tax (HST). The CRA lists the HST rate for Ontario as 13%. Different rates apply to sales into other provinces, so check the place-of-supply rules if you sell across Canada. 

Should you register voluntarily? 

Small suppliers can register voluntarily. Reasons people do: 

• Input tax credits (ITCs): registered businesses can generally claim back GST/HST paid on business purchases. 

• Business-to-business clients often expect suppliers to be registered. 

• Expected growth: if you’ll soon pass $30,000, registering early avoids a scramble. 

Reasons people wait: 

• If your clients are mainly consumers, adding 13% may raise your prices. 

• Registration means filing returns. 

The CRA notes that if you register voluntarily, you may need to stay registered for at least one year before cancelling. 

Some supplies are exempt 

Not every sale is taxable. Some services, such as many health care services, are exempt, and exempt sales don’t count towards the $30,000 threshold. If you’re a healthcare practitioner, see GST/HST for Healthcare Practitioners. 

How to register 

The CRA describes Business Registration Online (BRO) as the fastest way to register for a business number and GST/HST account. You’ll need: 

• Your name, SIN, date of birth and home postal code 

• Business name, type and addresses 

• A description of your main business activity 

• Your effective registration date and fiscal year 

Save or print your business number and GST/HST account number during the session, because the CRA doesn’t mail the business number. 

After you register 

• Charge GST/HST on taxable sales and show it on invoices. 

• Keep records of tax collected and tax paid. 

• File returns monthly, quarterly or annually, as assigned. 

• Know your deadlines. The CRA says monthly and quarterly filers file and pay one month after the end of the period. Annual filers generally file and pay three months after year-end, with a special rule for self-employed individuals with a 31 December year-end (pay by 30 April, file by 15 June). 

Frequently asked questions 

Do I need to charge HST if I earn under $30,000? 
Not if you’re a small supplier, unless your business is one that must register regardless, such as rideshare driving. You can still register voluntarily. 

Is the $30,000 calculated before or after expenses? 
Before. The CRA uses total taxable revenues before expenses. 

Do I count income from all my businesses? 
The CRA counts worldwide taxable revenues from you and your associates. Ask your accountant how this applies if you have more than one business or a corporation. 

What is the HST rate in Ontario? 
The CRA lists 13% for Ontario. 

What happens if I should have registered but didn’t? 
You may owe GST/HST you should have collected. Speak with an accountant about catching up. 

Get help with GST/HST 

CPAMG helps Ontario businesses decide when to register, set up their GST/HST accounts and file returns. Learn about our HST/GST filing services or book a consultation. 

General information verified on 11 October 2026 against CRA guidance. GST/HST rules are detailed and depend on your activities. This is not tax advice. 

C. Tax accuracy and source notes 

D. Internal links 

E. External references 

Recommended in-body link: the CRA “When to register” page in the “What is a small supplier?” section. 

F. FAQs 

Included (5). 

G. Image and visual brief 

H. Social distribution 

Caption: Do you need to charge HST? Most businesses must register once taxable sales pass $30,000 in a quarter or over four quarters, but rideshare drivers must register from day one. [link] 

LinkedIn angle: The two ways businesses cross the $30,000 GST/HST threshold, with examples. 

I. Publication checklist