Sudbury (705) 885-2002 Niagara-on-the-Lake (289) 646-1771 (888) 969-7163
The harmonized sales tax (HST) is a consumption tax in Canada. It is used in provinces where both the federal goods and services tax (GST) and the regional provincial sales tax (PST) have been combined into a single value added sales tax.
You do not exceed the $30,000 threshold over 4 consecutive calendar quarters.
You do not have to register. You may choose to register voluntarily if you make taxable sales, leases,or other supplies in Canada. Your effective date of registration is usually the day you request your GST/HST account (or up to 30 days before that day).
You exceed the $30,000 threshold in a single calendar quarter.
You must register for the GST/HST.
Your effective date of registration is no later than the day of the supply that made you exceed $30,000.
You have to start charging GST/HST on the supply that made you exceed $30,000.
You exceed the $30,000 threshold over the previous 4 (or fewer) consecutive calendar quarters (but not in a single calendar quarter).
You have to register for the GST/HST.
Your effective date of registration is no later than the beginning of the month after you are no longer a small supplier.
You have to start charging GST/HST on your taxable supplies starting on your effective date of registration.
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