Canada GST/HST Registration: Thresholds, Rates and Filing
Canada's GST/HST looks simple until provincial rates and the small supplier rule collide. Here's the practical version.
7 min read · 19 February 2026
Who must register — and when
You must register for GST/HST once worldwide taxable revenues exceed CAD $30,000 in any single calendar quarter or over four consecutive quarters. Below that, you are a 'small supplier' and registration is optional.
Non-resident businesses selling digital services or goods to Canadian consumers may also need to register under the simplified regime, regardless of the $30,000 threshold.
GST, HST, PST, QST — the provincial map
Federal GST is 5%. Ontario, New Brunswick, Newfoundland, Nova Scotia and PEI use a Harmonized Sales Tax combining GST with the provincial portion (13% or 15%). British Columbia, Saskatchewan and Manitoba charge separate PST on top of GST. Quebec charges its own QST alongside GST.
For SaaS and cross-border e-commerce, mapping the right rate to the right destination is where compliance breaks down.
Input tax credits and the Quick Method
Registered businesses can claim Input Tax Credits (ITCs) on GST/HST paid for business inputs. Service businesses with revenue under $400,000 can elect the Quick Method: remit a lower flat rate and skip most ITC tracking — often more profitable than the regular method for consultancies.