Tax Guide/Self-employed
GST/HST for small businesses
Updated November 4, 2026
You must generally register once your worldwide taxable sales pass $30,000 in a single quarter or over four consecutive quarters. Until then, you are usually a "small supplier" and registration is optional.
Rates
| Where the customer is | Rate |
|---|---|
| Ontario | 13% HST |
| Nova Scotia | 14% HST |
| New Brunswick, Newfoundland and Labrador, PEI | 15% HST |
| Alberta, BC, Manitoba, Quebec, Saskatchewan, territories | 5% GST |
BC, Manitoba, Quebec and Saskatchewan also have separate provincial sales taxes with their own rules.
Input tax credits
Once registered, you can usually recover GST/HST paid on business purchases. That is why some businesses register early.
GST/HST you collect is not your income. Keep it apart so you can pay it when due. Many sole proprietors file annually, with a June 15 filing date and April 30 payment date.