# Canada GST/HST Registration & Returns

> Businesses in Canada must register for GST/HST once their worldwide taxable supplies exceed C$30,000 in four consecutive calendar quarters (the small supplier threshold). GST is 5%; participating provinces charge a harmonised sales tax (HST) instead, and some provinces add their own provincial sales tax. Returns are filed monthly, quarterly or annually depending on revenue.

Practice: Canada Business Services — https://www.industax.com/services/canada-business/

Non-resident sellers of digital products and services to Canadian consumers may need to register under the simplified regime even without a Canadian presence.

We register, set up the right rates by province and file returns with partner accountants.

## Key facts

| Item | Detail |
| --- | --- |
| Small supplier threshold | C$30,000 over four quarters |
| GST | 5% |
| HST | In participating provinces |
| Filing frequency | By revenue |

## Who needs this

- Canadian businesses crossing the threshold
- Non-resident digital sellers
- E-commerce sellers shipping to Canada

## What's included

- Registration
- Rate setup
- Return filing

## Documents

- Business Number
- Sales records by province

## Process

1. **Assess** — Threshold and provinces.
2. **Register** — GST/HST account.
3. **File** — Returns on schedule.

Work that legally requires a Canadian accountant is signed by a partner professional; Indus Tax coordinates it.

## FAQs

### Can I register voluntarily below C$30,000?

Yes, which lets you claim input tax credits, but you must then charge GST/HST.

### Is GST charged on exports from Canada?

Exports are generally zero-rated.

### Which rate applies to online sales?

The rate of the province where the customer is located.

## Official sources

- Canada Revenue Agency: https://www.canada.ca/en/revenue-agency.html

---
Canonical page: https://www.industax.com/services/canada-business/canada-gst-hst-registration
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.