GST/HST Small-Supplier Threshold

The $30,000 revenue threshold; you must register once you exceed it.

You are a small supplier, and generally not required to register for or charge GST/HST, while your taxable revenue stays at or below $30,000. This matters for short-term rentals (which are taxable), not ordinary long-term residential rent (which is exempt). How you cross the line affects timing: exceed $30,000 in a single calendar quarter and you charge immediately on the supply that crosses it; exceed it only over four consecutive quarters and a short grace period applies.

General information only, not legal, tax, or financial advice. Rules change and vary by province; confirm the current details with the relevant authority before you rely on them.