GST/HST for freelancers: the $30,000 question
Updated July 4, 2026 · Stacko team
When Canadian freelancers and side hustlers have to register for GST/HST, in plain English.
Once your worldwide taxable revenues pass $30,000 over four consecutive calendar quarters, you generally stop being a “small supplier” and must register for GST/HST, then charge and remit it. Below that line, registration is optional. The threshold is about revenue, not profit — and crossing it without noticing is a classic freelancer mistake.
The small-supplier rule
You are generally a “small supplier” — not required to register — while your taxable revenues stay at or under $30,000 across the last four consecutive calendar quarters (and in any single quarter). Cross the line and registration becomes mandatory, with timing rules on when you must start charging.
The test is revenue, not profit, and it includes most of what you invoice. Sales-tax rules also vary by province (GST vs HST vs GST+PST), and some supplies are zero-rated or exempt.
Why people register early anyway
- Registered businesses can generally claim input tax credits (ITCs) — recovering GST/HST paid on business purchases.
- Some clients read a GST/HST number as a sign you’re an established business.
- Registering on your own schedule beats registering in a scramble mid-quarter.
What this has to do with receipts
Two things. First, watching the threshold requires knowing your revenue picture — which lives in your invoicing tool, not Stacko. Second, if you do register, the GST/HST printed on your purchase receipts becomes money: ITCs are claimed from exactly the tax fields Stacko extracts and keeps visible on every receipt.
Stacko surfaces the GST/HST/PST amounts on your receipts for review and export. It does not calculate what you owe, file returns, or determine ITC eligibility — those calls belong to you and your accountant.
Where to be careful
- The threshold rules have edge cases (associated businesses, timing of when you must start charging) — confirm your situation with the CRA’s guidance or a professional.
- Provincial sales tax (PST in BC, Saskatchewan, Manitoba; QST in Quebec) has separate rules from GST/HST.
- Zero-rated exports still count toward the $30,000 threshold even though you charge 0% on them.
Tax and legal disclaimer
This page is general information, not tax, accounting, legal, financial, payroll, or investment advice. Stacko provides informational tools and organized records. Review your records and consult a qualified professional for your situation.
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Track the receipts and their tax fields all year — if registration ever makes those numbers matter, they’re already organized.