Do I Need to Register for GST/HST in Ontario? The $30,000 Rule

Last updated October 9, 2026

If you sell in Ontario you will hear "you need an HST number once you hit $30,000." This page explains that rule in plain language. It follows the Canada Revenue Agency's own publication RC4022. Confirm on canada.ca, because rules change. This is general information, not tax advice.

The small supplier rule

You are a "small supplier" if your revenue from taxable supplies, worldwide, was $30,000 or less in a single calendar quarter and over the last four consecutive calendar quarters. A small supplier is not required to register for GST/HST.

When you must register

If you go over $30,000 in one calendar quarter, you become a registrant on the day of the sale that took you over, you must charge GST/HST on that sale, and you must register within 29 days of that day.
If you go over $30,000 across four consecutive calendar quarters, you stop being a small supplier at the end of the month after that fourth quarter, and you start collecting from then.

What rate applies in Ontario

CRA's page on which rate to charge uses a 13% HST rate for sales where the place of supply is Ontario (page last modified April 8, 2026).

Why it matters for your numbers

HST you collect is not your income. It belongs to the government. Keep your revenue projections before tax, and keep the collected HST separate so it is there when you remit it. The Canadian Startup Funding Kit ($39) keeps revenue before HST for exactly this reason.

What to do next

Add up your taxable revenue by calendar quarter.
Check yourself against both tests above every quarter.
If you are near $30,000, talk to an accountant or CRA before you cross it.

Not tax or legal advice. K.M.E. Incorporated is independent and not affiliated with the Canada Revenue Agency.

KAE MOB ENTERTAINMENT INC., operating as K.M.E. Incorporated · Ontario corporation · CRA business number 753923143RC0001 · Mailing address: 22 John St, Toronto, ON M9N 2B3, Canada · Email: kmeinchq@gmail.com