GST/HST
A concise summary of publicly available CRA information about registration, charging, filing and remitting. Information only—not advice, recommendations or NDS opinions.
Most businesses stop being small suppliers when worldwide taxable supplies exceed $30,000 in one calendar quarter or over four consecutive calendar quarters. The effective registration date depends on how the threshold was exceeded.
Charge the correct GST/HST on taxable supplies, show required information on invoices, file returns for every reporting period and remit net tax by the applicable deadline.
Registrants may generally recover GST/HST paid or payable on eligible business purchases through input tax credits when documentation and use requirements are met.
CRA generally assigns annual filing at $1.5 million or less in annual taxable supplies, quarterly above $1.5 million through $6 million, and monthly above $6 million.
Zero-rated supplies are taxable at 0% and may support input tax credits. Exempt supplies generally do not include GST/HST and usually restrict related input tax credits.
Keep invoices, receipts, agreements and calculation support. Electronic filing is mandatory for most GST/HST registrants for periods ending in 2024 and later.
