Tax Punjabi - Tax

GST/HST Registration: When Is It Required in Canada?

GST/HST ਰਜਿਸਟ੍ਰੇਸ਼ਨ: ਕੈਨੇਡਾ ਵਿੱਚ ਇਹ ਕਦੋਂ ਲੋੜੀਂਦੀ ਹੈ?

Category: Tax Reading time: 7 min read Published: 12/25/2025

Complete guide to GST/HST registration thresholds, requirements, and compliance for Canadian businesses.

🎯 Key Takeaways
  • Registration required when taxable revenues exceed $30,000
  • You have 29 days to register after crossing the threshold
  • Voluntary registration lets you claim Input Tax Credits
  • Some supplies are exempt or zero-rated

📊 The $30,000 Threshold

You must register for GST/HST if your worldwide taxable revenues exceed $30,000 in a single calendar quarter, or over four consecutive quarters.

When to Register

Once you exceed the threshold, you have 29 days to register. You must then start collecting GST/HST on all taxable supplies from that point forward.

Voluntary Registration

Even under $30,000, you can register voluntarily to claim Input Tax Credits on your business expenses.

📋 Types of Supplies

Taxable Supplies

Most goods and services sold in Canada are taxable at 5% GST or 13-15% HST depending on province.

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Zero-Rated Supplies

Basic groceries, prescription drugs, and exports are taxed at 0% but you can still claim ITCs.

Exempt Supplies

Health services, childcare, and residential rent are exempt—no GST charged, no ITCs claimed.

Need GST/HST Guidance?

Tax Punjabi can help you register and manage your GST/HST obligations.