HST registration and filing for Ontario small businesses

You generally must register once your taxable sales exceed $30,000 in a single calendar quarter or over four consecutive calendar quarters (the "small supplier" threshold). You can also register voluntarily before then, which lets you claim input tax credits on your business purchases.

HST is 13% on most goods and services sold in Ontario. Sales to customers in other provinces may be taxed at a different rate, depending on where the customer is.

It depends on your annual taxable sales. Businesses with $1.5 million or less are assigned annual filing by default but can choose to file quarterly or monthly. Above $1.5 million and up to $6 million, filing is quarterly; above $6 million, it is monthly.

Monthly and quarterly returns, and any payment, are due one month after the end of the reporting period. Annual returns are generally due three months after year-end. Sole proprietors with a December 31 year-end have until June 15 to file, but any balance owing is due April 30.

Input tax credits (ITCs) let you recover the HST you pay on purchases used in your business, such as equipment, supplies and professional fees. To claim them, you need proper supporting documents, such as invoices showing the supplier's GST/HST number.