Tax Punjabi - Tax

Understanding GST/HST for Small Businesses

ਛੋਟੇ ਕਾਰੋਬਾਰਾਂ ਲਈ GST/HST ਨੂੰ ਸਮਝਣਾ

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

Everything you need to know about registering, collecting, and remitting GST/HST in British Columbia and Alberta.

🎯 Key Takeaways
  • GST/HST registration required when revenues exceed $30,000
  • You can voluntarily register before reaching the threshold
  • Input Tax Credits let you recover GST/HST paid on business expenses
  • Quarterly or annual filing options available

📊 What is GST/HST?

GST (Goods and Services Tax) and HST (Harmonized Sales Tax) are consumption taxes charged on most goods and services sold in Canada. As a business owner, you collect these taxes from customers and remit them to CRA.

📋 When Must You Register?

You must register for GST/HST when your business exceeds $30,000 in taxable revenues in any single calendar quarter or over four consecutive quarters.

Voluntary Registration

Even if you're under $30,000, registering voluntarily lets you claim Input Tax Credits on business expenses—potentially putting money back in your pocket.

💰 Input Tax Credits (ITCs)

When registered, you can claim back the GST/HST you pay on business purchases. This includes office supplies, equipment, professional services, and more.

If you collect $5,000 in GST from customers but pay $2,000 in GST on business expenses, you only remit $3,000 to CRA.

📅 Filing Options

  • Annual filing (most small businesses)
  • Quarterly filing (revenues over $1.5 million)
  • Monthly filing (revenues over $6 million)

Need Help with GST/HST?

Tax Punjabi can help you register, file, and maximize your Input Tax Credits.