GST/HST on Online Sales in Canada: When You Must Register

Prepared by Toronto Tax & Accounting Solutions Inc. and reviewed by Behroz Rizvi, owner. This article provides general information and may not apply to every tax situation.

You must register for GST/HST once your taxable sales pass $30,000 in a single calendar quarter or over four consecutive calendar quarters. Below that you are a small supplier and registration is optional. The test applies to online sellers and creators the same way it applies to any other business.

The $30,000 small supplier test

The CRA’s page on when to register for and start charging the GST/HST sets out two situations:

• You exceed $30,000 in a single calendar quarter. You are no longer a small supplier and must charge GST/HST on the sale that took you over $30,000. You must register within 29 days.
• You exceed $30,000 over four consecutive calendar quarters, but not in one quarter. You are a small supplier until you pass the threshold, and the date you start charging depends on the dates in the CRA’s examples. You must register within 29 days of your effective date of registration.

The test looks at your taxable sales as a whole, measured on gross sales, not profit. Platform sales, direct sales and creator income all count toward your total, so check your numbers across every channel instead of one platform at a time.

What this looks like for an online seller

Suppose your Etsy shop and your eBay account together bring in $9,000, $8,000, $7,000 and $8,000 in four consecutive quarters. That is $32,000 over four quarters, so you have passed $30,000 even though no single quarter did. Track a rolling four-quarter total, not just the calendar year.

Registering voluntarily

If you stay below $30,000 you do not have to register, but you can. Registering voluntarily lets you claim input tax credits on the GST/HST you pay on business purchases, in exchange for charging GST/HST on your sales.

How much to charge

In Ontario the HST rate is 13%. Other provinces have different rates, and the rate depends on where the sale is considered to be made, so ask us if you sell to customers across Canada.

Do platforms charge GST/HST for me?

Some platforms collect and remit sales tax on certain sales. Whether that changes your own registration depends on the platform and the sale, so check before relying on it. The CRA explains how platforms are treated on its GST/HST for digital-economy businesses page.

Creators and GST/HST

The CRA says that if your online activities are not a personal endeavour and your taxable supplies are more than $30,000 over four calendar quarters, you need to register for, collect and pay GST/HST (tax tip for social media influencers). See our YouTube taxes guide.

What if I passed $30,000 and did not register?

Register as soon as possible and talk to us about the periods that were missed. The CRA says correcting your tax affairs voluntarily, including adjusting GST/HST returns, may avoid or reduce penalties and interest. See its Voluntary Disclosures Program overview. Contact us and we will review your situation.

GST/HST questions for online sellers

Is the $30,000 based on profit or sales?

Sales. It is measured on your taxable sales, not on profit.

Do I charge GST/HST before I register?

If you are a small supplier you do not charge it. Once you pass the threshold, the CRA’s rules decide the date you start charging, so confirm your date before your next sale.

Can I register before I reach $30,000?

Yes. Voluntary registration is allowed, and you then charge GST/HST and can claim input tax credits.

How we can help

Toronto Tax & Accounting Solutions Inc. registers online sellers and creators for GST/HST and prepares their returns, from our Scarborough office or entirely online. Our GST/HST service is quoted case by case, and bookkeeping starts from $99 a month before HST. See our page for online sellers and content creators or visit torontax.ca.

Related guides

• Tax and bookkeeping for online sellers and content creators
• Amazon seller taxes in Canada
• Etsy taxes in Canada
• eBay taxes in Canada
• YouTube taxes in Canada
• Hobby or business?
• Inventory and cost of goods sold

Official sources

• CRA: When to register for and start charging the GST/HST
• CRA: GST/HST for digital-economy businesses
• CRA: Are you a social media influencer?
• CRA: Voluntary Disclosures Program overview

Last reviewed: November 8, 2026. This article is general information, not advice for a specific situation. Platform help pages are linked for platform-specific statements.