GST/HST – Goods and services tax/harmonized sales tax


General Information for GST/HST Registrants

“You have to register for the GST/HST if:

  • you provide taxable supplies in Canada
  • you are not a small supplier

Artists may qualify as small suppliers if:

  • “You are a sole proprietor and the total amount of all revenues (before expenses) from your worldwide taxable supplies from all your businesses and those of your associates (if they were associated at the beginning of the particular calendar quarter), is $30,000 or less in any single calendar quarter and in the last four consecutive calendar quarters.”

Please check the CRA information page (link below) for details and definitions.