I'm a freelancer working from home in Ontario — do I need an HST number?
Freelancers and self-employed individuals in Ontario are subject to the same HST rules as any other business. If your total taxable revenues from freelance work exceed $30,000 over four consecutive calendar quarters or in a single quarter, you must register for HST and start charging 13% on your invoices.
Below that threshold, you are a small supplier and registration is optional. Many freelancers — writers, designers, photographers, developers — stay under $30,000 for some time, especially when starting out. Once you expect to cross the threshold, it is best to register proactively rather than scrambling after the fact.
Working from home does not change your obligations, and neither does having a single client vs. multiple clients. Your location within Ontario does not create any difference from province-wide rules. If you do creative or professional work for clients outside Canada (e.g., US clients), those supplies may be zero-rated exports, which still count as taxable supplies for threshold purposes but are billed at 0%.
Key takeaways
- Freelancers follow the same $30,000 HST threshold as other businesses.
- Working from home or having one client does not change the rules.
- Supplies to foreign clients may be zero-rated but still count toward the threshold.
- Register before you cross the threshold — not after — to avoid a rushed catch-up.