What counts toward the $30,000 HST registration threshold in Ontario?

The $30,000 small-supplier threshold is measured against your total worldwide taxable supplies — meaning the revenues from most goods and services you sell that are subject to HST, even if you have not yet been charging it. Taxable supplies include standard-rated supplies (the 13% HST rate in Ontario) and zero-rated supplies (taxed at 0%, such as most basic groceries exported internationally or certain prescription drugs).

Exempt supplies — such as residential rent, most health-care services, and many educational services — do not count toward the threshold. The same goes for revenues from selling capital property (like equipment you sell as a one-time transaction).

The threshold looks back at the previous four consecutive calendar quarters and forward at the current calendar quarter. If your revenues hit $30,000 in any single quarter, you must register by the end of that quarter. If you cross $30,000 cumulatively over four quarters, you must register before making your next taxable supply.