GST/HST basics for Ontario sole proprietors

Last reviewed against CRA pages: Sep 29, 2026. General information only — not tax advice. Rules change; check the CRA links below and ask an accountant about your situation.

Do I have to register?

Most businesses don’t have to register while they are a small supplier. For most businesses, you stop being a small supplier when your taxable sales (together with those of associated persons, and including zero-rated sales) go over $30,000 in either of two ways:

• In a single calendar quarter. You stop being a small supplier on the day of the sale that takes you over $30,000, and GST/HST applies starting with that sale.
• Over four (or fewer) consecutive calendar quarters, without going over in any single quarter. You stop being a small supplier at the end of the month after the quarter in which you went over.

Calendar quarters start on January 1, April 1, July 1 and October 1. After you stop being a small supplier you must register within 29 days of your effective registration date. Some amounts don’t count toward the threshold, such as sales of capital property, financial services, goodwill, and exempt supplies. Registering voluntarily is also possible.

In the app, non-registered businesses see recorded taxable sales by calendar quarter under Reports → GST/HST. It tells you when data is missing — for example sales before you started using the app, or sales of another business you own. It never registers you or turns on HST automatically.

What rate applies in Ontario?

Ordinary taxable sales made in Ontario are charged HST at 13%. The app supports only this case; sales to other provinces, exports and foreign currency are not supported.

If you’re registered

• Charge HST on taxable sales from your registration’s effective date. The app records it separately from your income.
• You may be able to claim input tax credits for GST/HST you paid on business purchases. The app lists these as possible credits until you confirm them — using something partly for business doesn’t by itself prove how much you can claim.
• Meals, vehicles, home office and equipment have special rules. The app flags them for your accountant instead of applying a blanket rule.
• The app supports the regular method only (not the Quick Method), and prepares a preliminary worksheet — not a filed return.

Official sources

• When to register for and start charging the GST/HST (canada.ca)
• Small suppliers — GST/HST memorandum with worked examples (canada.ca)
• GST/HST calculator and rates (canada.ca)
• RC4022 General Information for GST/HST Registrants (canada.ca)