Do I need to register for GST/HST?

What counts toward the $30,000

• Your sales before expenses, not your profit.
• Sales from all your businesses, on Etsy and anywhere else, plus those of any associated businesses.
• Sales to buyers outside Canada. Even though they're usually zero-rated, they still count.

Financial services, sales of capital property, and goodwill when selling a business don't count.

Etsy sales count, even when Etsy collected the tax

While you're not registered, Etsy charges GST/HST to your Canadian buyers and sends it to the CRA. For most purposes the law treats Etsy as the seller of those orders, but not for the $30,000 test. Those sales still count toward your limit.

Two ways to go over

In a single quarter

If one calendar quarter goes over $30,000, you stop being a small supplier with the sale that took you over. You charge GST/HST on that sale and register within 29 days.

Across four quarters

If no single quarter is over, but the last four add up to more than $30,000, you stay a small supplier until the end of the month after the quarter you went over in. You start charging GST/HST with your first sale after that, and register within 29 days.

Calendar quarters are January to March, April to June, July to September, and October to December.

Once you're registered

Add your GST/HST number in Etsy under Shop Manager, Finances, Legal and tax information. Etsy then stops charging GST/HST to your Canadian buyers, and you build the tax into your prices and remit it yourself.

Registering before you have to

You can register voluntarily while under the limit. You then have to charge GST/HST, but you may be able to claim back the GST/HST you pay on business costs, including Etsy's fees.