Program · Federal

GST/HST Registration and Filing

Mandatory once revenue exceeds $30,000 in 4 consecutive calendar quarters (rolling window). Collect GST/HST on taxable supplies; claim input tax credits; file returns on assigned schedule.

Reviewed by Ben Stevenson, Managing Editor, Canadian Money Help Updated April 21, 2026 Methodology

Eligibility

Any business exceeding $30K revenue in rolling 4-quarter window
Voluntary registration available below threshold (useful when input tax credits would exceed collection)
Some supplies are zero-rated or exempt; check specific rules

Limits and rules

5% federal GST in GST-only provinces (AB, NT, NU, YT)
13% HST in Ontario; 15% HST in NB, NL, NS, PEI
5% GST + 9.975% QST in Quebec (separate QST filing)
5% GST + PST in BC (7%), SK (6%), MB (7%). PST is separate

Source

CRA: GST/HST for businesses →