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My side hustle passed $30,000 — do I really have to register for GST/HST?

Llandora·Updated 2026-10-14
⚠️ Disclaimer: For general information only — not tax, financial, or legal advice. Figures may be outdated or incorrect; tax rules change frequently. Verify important decisions with the CRA/IRS or a qualified professional. You use this information at your own risk.
The short answer

Yes. Once your taxable supplies exceed $30,000 over four consecutive calendar quarters, you stop being a "small supplier" and must register for GST/HST, charge it on your sales, and file returns. The upside: registration lets you claim input tax credits (ITCs) — a refund of the GST/HST you pay on business expenses.

The $30,000 test

DetailRule
Threshold$30,000 of taxable supplies (worldwide, including zero-rated)
WindowFour consecutive calendar quarters — a rolling test, not calendar year
What countsSales of goods/services; excludes financial services, goodwill, capital property
After crossingYou must register; you then charge GST/HST on taxable sales

Example: Q1 $8k + Q2 $9k + Q3 $7k + Q4 $8k = $32,000 → you must register. The test rolls every quarter, so watch it continuously, not just in December.

What registration means in practice

  • Charge it. Add 5% GST (or 13%/15% HST in participating provinces) to invoices.
  • File it. Most small businesses file annually; larger ones quarterly or monthly.
  • Claim ITCs. Every dollar of GST/HST you paid on legitimate business inputs comes back as a credit — this is the part people forget, and it often outweighs the hassle.
  • Voluntary registration. Below $30,000 you may still register voluntarily to claim ITCs — worth it if you have big startup costs.

Frequently asked questions

I'm a freelancer with US clients — do US sales count toward $30,000?

Yes — the test uses worldwide taxable supplies, including zero-rated exports. US client revenue counts.

What if I cross $30,000 in a single big month?

There is also a single-quarter $30,000 rule: exceed $30,000 in one calendar quarter and you must register even faster (you stop being a small supplier at the end of the following month).

Do I charge GST/HST to clients outside Canada?

Exports are generally zero-rated (0%) — you still report them, but charge 0%, and you can still claim ITCs on your inputs.

Sources

  • https://jndzn.com/articles/canada-tax-filing-guide/
  • https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html (CRA, GST/HST)
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Disclaimer — please read. This article is for general information and educational purposes only. It is not tax, accounting, legal, financial, or immigration advice, and reading it does not create a professional or client relationship between you and Llandora. Tax and immigration rules change frequently and differ by country, province/state, and personal circumstances; figures, thresholds, and examples in this article may be outdated, incomplete, or incorrect, and may not apply to your situation. Always verify current rules with the official sources (CRA, IRS, IRCC, USCIS) and consult a licensed professional before making any decision. Llandora makes no warranty of any kind — express or implied — about the accuracy, completeness, reliability, or timeliness of this content. To the fullest extent permitted by law, Llandora disclaims all liability for any loss, damage, cost, or expense arising from errors or omissions in this article or from any action taken or not taken in reliance on it, whether direct, indirect, incidental, or consequential. You rely on this article entirely at your own risk.