I'm self-employed; do I need a GST/HST number?

If you're self-employed and your total revenue from the sale of taxable goods and services is over $30,000 ($50,000 for public service bodies) in a calendar quarter or in any four previous calendar quarters, you must register for a GST/HST number. Registering for a GST/HST number is easy; in fact, you can apply for one online, over the phone, or by mail.

If you're a small supplier (your total revenues in a calendar quarter or in any four previous calendar quarters are less than $30,000) and you're engaged in a commercial activity in Canada, you can choose to voluntarily register for a GST/HST number. In this case, you're required to collect GST/HST on all taxable goods and services sold and remit these amounts to the Canada Revenue Agency (CRA). In certain situations, like if you're a taxi or limousine operator, you have to register for a GST/HST number even if your revenues are less than $30,000.

If you're a self-employed resident of Québec, you must register for and collect GST and Québec Sales Tax (QST) if:

  • Your sales from taxable goods and services in a calendar quarter or in any four previous calendar quarters are over $30,000
  • You're a taxi or limousine operator or
  • You're no longer a resident of Québec but charge admission directly to the public for admission or events that take place in Québec

Where can I learn more?