GST/HST Registration for Resellers
When Canadian resellers need to register for GST/HST and why some register early.
The small supplier rule
Generally, you must register once your taxable revenue passes $30,000 over four consecutive calendar quarters. Confirm the current rule with the CRA.
Registering voluntarily
Registered sellers can claim back GST/HST paid on inventory and business costs, which is why some register before they must.
Once registered
You charge tax where required, file returns and keep records.
Provinces
Quebec's QST and other provincial sales taxes have their own rules.
Ask a professional
This is general information, not tax advice.