When do I have to register for HST as a self-employed person in Ontario?
Federal GST/HST registration is mandatory once your total taxable revenues (worldwide, from all commercial activities) exceed $30,000 in a single calendar quarter or over four consecutive quarters. This threshold applies whether you are an individual, a sole proprietor, or an unincorporated partnership.
Once you cross that threshold, you must register and begin collecting HST from Ontario customers within 29 days. You can also register voluntarily before you reach $30,000 — which lets you claim input tax credits on business expenses sooner. Certain supplies, like most health services and residential rent, are exempt and do not count toward the threshold.
Ontario's provincial portion of HST is handled federally through the CRA; you file a single HST return rather than separate provincial forms. If you are unsure whether your revenues are close to the threshold or whether your services are taxable, discussing your situation with a tax professional is worthwhile before an audit raises the question.
Key takeaways
- The mandatory HST registration threshold is $30,000 in total taxable revenues.
- You have 29 days to register once the threshold is crossed.
- Voluntary early registration lets you claim input tax credits on business costs.
- Some supplies are exempt from HST and don't count toward the threshold.