GST/HST Registration in Canada: When Freelancers Must Register
The $30,000 threshold, what counts toward it, when the clock starts, and why some freelancers should register voluntarily even before they're required to.
Marcus Chen
Tax Specialist
You become a 'small supplier' under the Excise Tax Act — and are exempt from mandatory GST/HST registration — as long as your taxable revenues stay at or below $30,000 in any single calendar quarter AND in all four consecutive quarters combined. The moment either threshold is crossed, registration is required.
What Counts Toward the $30,000 Threshold
- All taxable supplies you make in Canada — services billed to Canadian clients
- Revenue from all your self-employment activities combined (not just one client or project)
- Zero-rated supplies (exports to non-Canadian clients) — these count toward the threshold but at 0% tax
- Does NOT include: employment income, income from exempt supplies, investment income
Voluntary Registration: When It Makes Sense
Registering before you hit $30,000 lets you claim ITCs immediately — recovering GST/HST on startup costs like equipment, software, and professional services. If you have significant early expenses, early registration can generate a meaningful refund in your first year. The trade-off is that you must now charge GST/HST on your invoices, which slightly complicates billing for clients who aren't registered (they can't recover it).
Register through CRA My Business Account online — you'll typically receive your GST/HST registration number within minutes for online applications, or a few days by mail. You cannot charge GST/HST or claim ITCs until you have your registration number.