How to Register for GST/HST in Canada (and the $30,000 Rule)

Short answer: You must register for GST/HST once your worldwide taxable revenue is more than $30,000 in a single calendar quarter or over the last four consecutive calendar quarters. Below that you are a small supplier and registration is optional, except for taxi and ride-share drivers, who register from day one. Register online with the CRA’s Business Registration Online service or by sending Form RC1. You get a GST/HST account number (your business number plus RT0001), and you have 29 days from your effective date of registration to apply.

These are the Canada Revenue Agency (CRA) rules in force in 2026, for sole proprietors, freelancers and contractors across Canada. If your business is physically located in Quebec, you register with Revenu Québec instead. For what the number looks like, see what a GST number is and how to look one up. For how GST/HST fits with income tax and CPP, see self-employed taxes in Canada and the Canada guides hub.

Do I have to register for GST/HST?

You have to register once you stop being a small supplier, or from the start if you drive a taxi or commercial ride-share. The CRA sets out the triggers on When to register for and start charging the GST/HST:

Your situation	Must you register?	Effective date of registration
Taxable revenue of $30,000 or less in every single quarter and over the last four quarters	No. You are a small supplier and may register voluntarily	Usually the day you apply, or up to 30 days before it
More than $30,000 in a single calendar quarter	Yes	No later than the day of the sale that took you over $30,000
More than $30,000 over four consecutive calendar quarters, but not in any single one	Yes	No later than the day of your first sale after you stop being a small supplier (the end of the month after the quarter you went over)
Taxi or commercial ride-sharing driver	Yes, whatever your revenue	The day you start making taxable supplies
You make only exempt supplies	Generally you can’t register	—

If you’re required to register, apply within 29 days of your effective date of registration.

How does the $30,000 small supplier test work?

You add up revenue, not profit, from taxable sales over calendar quarters (January–March, April–June, July–September, October–December). The CRA’s definition of a small supplier covers:

• What goes in: revenue before expenses from all your taxable supplies worldwide, including zero-rated ones, plus the revenue of anyone associated with you.
• What stays out: financial services, sales of capital property (for example, selling your old work van) and goodwill when you sell a business.

Four-quarter example. A sole proprietor renovator in Ottawa invoices these amounts:

Calendar quarter	Taxable revenue	Running four-quarter total
Q4 2025 (Oct–Dec)	$5,500	$5,500
Q1 2026 (Jan–Mar)	$6,800	$12,300
Q2 2026 (Apr–Jun)	$8,900	$21,200
Q3 2026 (Jul–Sep)	$9,600	$30,800

No single quarter came near $30,000, but the four quarters to September 30, 2026 add up to more. They stop being a small supplier at the end of October 2026, the month after the quarter they went over, so October sales still carry no tax. If their first invoice after that is dated November 3, 2026, that is their effective date of registration at the latest. They charge 13% HST to Ontario clients from that invoice on and have 29 days from that date to apply.

Single-quarter example. A web developer in Toronto has invoiced $12,000 so far in Q2 2026 when they bill a $25,000 project on May 20. That one invoice takes the quarter to $37,000. They stop being a small supplier with that sale, so it is the first invoice that has to carry HST: $3,250 at 13% if the client is in Ontario. The CRA says you have to charge tax on the sale that takes you over even if you are not yet registered.

Should I register for GST/HST voluntarily under $30,000?

It’s often worth it if your clients are GST/HST-registered businesses, and often not if they are households. Registering means you charge tax on your taxable sales and claim input tax credits (ITCs) for the GST/HST you pay on business purchases.

• Business clients: a registered client claims back the GST/HST you charge, so it costs them nothing in the end, and you recover tax on your own costs. Say a Calgary graphic designer with $22,000 of revenue, all from registered companies, buys a $3,000 computer and $1,000 of software. They paid $200 of GST at 5%, and once registered they can claim that back, to the extent the purchases are used in the business.
• Household clients: consumers can’t claim ITCs. A Halifax house cleaner who registers has to add 14% HST (Nova Scotia’s rate since April 1, 2025) to every bill, or absorb it.

Voluntary registration has a commitment attached. A small supplier who registers voluntarily must stay registered for at least one year before cancelling, unless they stop their commercial activities. You also take on GST/HST returns, even in years with little activity.

How do I register for a GST/HST number?

Register online if you can. It is the CRA’s fastest route, and you get your numbers in the same session:

1. Gather your details. The CRA’s information checklist asks for your name and social insurance number (SIN is mandatory for a sole proprietor), date of birth, home postal code, business name, physical and mailing addresses, and a description of your main business activity. For the GST/HST account itself, you also need your annual worldwide and Canadian taxable sales, your effective date of registration, your fiscal year-end and the reporting period you want.
2. Apply online with Business Registration Online (BRO). You sign in with a CRA account. If you don’t already have a business number, BRO creates one along with the GST/HST account. At the end, save or print your BN and GST/HST account number before you close the session.
3. Or use Form RC1. If you can’t register online, complete Form RC1, Request for a Business Number and Certain Program Accounts, and send it to the CRA.

If your business is physically located in Quebec, GST/HST is administered by Revenu Québec, which also runs the Quebec sales tax (QST), so you register and file with them. The details are in Quebec sales tax for contractors. In a province with its own provincial sales tax, such as British Columbia, PST registration is a separate process with the province, covered in British Columbia sales tax for contractors.

If you find out late that you crossed the threshold months ago, the CRA has a separate process to request backdating by more than 30 days. The sales after your effective date were still meant to carry tax, so speak to an accountant before you apply.

What happens after you get your RT number?

Your reporting period gets set, and your invoices change. When you register, the CRA generally assigns an annual reporting period if your annual taxable supplies are $1,500,000 or less. You can choose to file monthly or quarterly instead with Form GST20.

After registration	What it means for you
Reporting period	Annual by default at $1.5 million or less in taxable supplies; monthly or quarterly by election (GST20)
Instalments	Annual filers may have to pay quarterly instalments if their net tax is $3,000 or more
Invoices	GST/HST shown as its own line, and your full GST/HST number on sales of $100 or more
Purchases	Keep supplier invoices that show their GST/HST number, so you can claim ITCs

Filing quarterly by choice is worth considering if you’d rather send the tax you collect to the CRA before it piles up in your account. For the mechanics, see how to file a GST/HST return, and for the line amounts on invoices, see how to invoice in Canada as a freelancer.

What changes in your records after you register, and where does Keel fit?

You can only see that you’ve crossed $30,000 if you know what you invoiced in each calendar quarter. Once you’re registered, every invoice carries tax, and every receipt is a possible ITC.

Keel: Invoice Maker & Receipts, by Ilura Technology OÜ, is an iPhone app for people who work for themselves. It handles estimates (an accepted estimate becomes the invoice in one tap), PDF invoices, receipts and expenses, and mileage, all kept under the job and customer they belong to, with a “who owes you” view that drafts reminders you review and send yourself. Your records stay on your iPhone: no account, no bank connection, no cloud sync, and the App Store privacy label reads “Data Not Collected.”

Keel doesn’t decide whether you must register, doesn’t register you with the CRA, doesn’t calculate the tax you owe and doesn’t file GST/HST returns. It keeps the invoices and receipts that those steps depend on. It is free with no invoice limit, and free invoices carry a small “Made with Keel” footer. Keel Lifetime is a one-time purchase ($249.99 USD; the App Store shows your local price) that adds custom branding, a signature, premium templates and accountant-ready exports. Keel: Invoice Maker & Receipts on the App Store.

Frequently asked questions

Do I need a GST number if I make under $30,000? No, not unless you drive a taxi or commercial ride-share. As long as your worldwide taxable revenue stays at $30,000 or less in each calendar quarter and over the last four consecutive quarters, you are a small supplier and don’t have to register or charge GST/HST. You can still register voluntarily, which lets you claim input tax credits on business purchases.

How long does it take to get a GST/HST number? If you register online through Business Registration Online, you get your business number and GST/HST account number during the same session. The CRA tells you to save or print them before you leave. Registering on paper with Form RC1 takes longer because the form has to be received and processed, so use the online service if you can.

How do I get an HST number in Ontario? The same way as a GST number anywhere else: register with the CRA through Business Registration Online or Form RC1. There is no separate provincial HST registration in Ontario, because HST is administered federally through one GST/HST account. Your number will be your nine-digit business number plus RT0001, and you charge 13% HST on taxable supplies made in Ontario.

Do I charge GST/HST on the sale that put me over $30,000? If that one sale took you over $30,000 within a single calendar quarter, yes. The CRA says you have to charge GST/HST on it even if you are not yet registered. If you went over gradually across four quarters instead, you stop being a small supplier at the end of the month after the quarter you went over, and tax starts with your first sale after that.

Can I cancel my GST/HST registration later? Yes, but not straight away if you registered voluntarily. A small supplier who registered voluntarily must stay registered for at least one year before cancelling, unless they stop their commercial activities. Taxi and commercial ride-sharing drivers can’t cancel on small-supplier grounds at all. The CRA’s Close your GST/HST account page explains the steps.

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This article is general information, not tax advice. Consult a qualified accountant or tax professional.