How to Register for GST in Canada (and When You Must)

If your Canadian side hustle or small business is bringing in real money, at some point you'll hear about the $30,000 threshold. Most people aren't sure what it means, when it kicks in, or what they're supposed to do when they hit it. This page explains it plainly — no accountant jargon, no unnecessary complexity.

What is the $30,000 threshold?

The $30,000 threshold is the point at which CRA requires GST/HST registration. It applies to your total revenue from taxable supplies.

Once your revenue crosses $30,000 in a single calendar quarter, or in any four consecutive calendar quarters, you are no longer a small supplier and must register. You have 29 days from the day you exceeded the threshold.

This threshold is about GST/HST registration only — it has nothing to do with income tax. You must report all business income on your T2125 regardless of the amount.

How the $30,000 is calculated

The $30,000 applies to your worldwide taxable supplies — not your profit, not your net income, but your gross revenue from taxable sales.

What counts toward the $30,000:

• Revenue from services (freelancing, consulting, coaching, virtual work)
• Revenue from selling physical products (reselling, handmade goods, crafts)
• Revenue from marketplace sales on Etsy (where you are responsible for remitting GST)
• Revenue from multiple income streams combined — freelance + Etsy both count

If you're a Canadian reseller, NorthOS tracks your $30K threshold and your profit per sale automatically.

What does not count:

• Revenue from zero-rated supplies (certain exports, basic groceries if you're a food producer)
• Revenue from exempt supplies (certain healthcare, educational services)
• eBay and Amazon sales where the marketplace remits GST on your behalf — these platforms are marketplace facilitators and handle GST collection themselves, so that revenue does not count toward your $30,000 registration threshold

The two ways you can hit the threshold

The single quarter rule: If your revenue in any single calendar quarter exceeds $30,000 on its own, you must register within 29 days from the day you exceeded it.

The rolling four-quarter rule: If your revenue over any four consecutive calendar quarters totals more than $30,000, you must register by the end of the month following the quarter in which you crossed.

Most side hustlers hit the rolling four-quarter rule first — their revenue builds gradually over the year rather than spiking in a single quarter.

If you have questions about your specific situation — like whether a particular type of income counts, or which threshold applies to you — check the do I charge GST on freelance invoices guide or reach out to CRA directly.

What happens when you register

Once you register for GST/HST, three things change. But first, learn what changes after you register so you know what to expect.

Can you register before you hit $30,000?

Yes — and sometimes it makes sense. Registering early lets you claim GST paid on business expenses back as input tax credits.

This is called voluntary registration — there's no penalty for registering early and it can put money back in your pocket if your startup costs are significant.

What if you don't register when you should?

You're still legally required to remit GST/HST on sales you should have been collecting it on — the tax comes out of your own pocket retroactively, plus potential interest and penalties.

CRA's new digital platform reporting rules mean platforms like Etsy, Airbnb, and others now report seller income directly to CRA. The days of online sales going unnoticed are over.

How to track where you are

The simplest approach: keep a running total and check at the end of every quarter. When the trailing four quarters add up to more than $30,000, it's time to register.

NorthOS tracks this automatically — your GST Threshold Predictorshows your current revenue against the $30,000 threshold and flags when you're approaching the registration requirement.

How to register for GST/HST in Canada — step by step

GST/HST registration is free, takes about 15 minutes online, and gives you a Business Number plus a GST/HST account in one go. Most sole proprietors get their number within 24 hours — often instantly.

Before you start, have these ready: your SIN, your business name (if you have one), the date you want registration to start (usually today), your fiscal year-end (December 31 for most sole proprietors), and your expected annual revenue.

For the full walkthrough including the four registration methods (online, phone, mail, accountant), what to do immediately after, and the most common mistakes new registrants make, see the step-by-step GST/HST registration guide.

Quick reference — GST registration checklist

This article is for informational purposes only and does not constitute tax advice. Tax rules can change — always verify with the CRA or a qualified tax professional.