Excise Tax Act s. 148
A small supplier is a supplier whose worldwide annual GST/HST taxable solutions are less than $30,000, or less than $50,000 for public service bodies. The supplies include zero-rated supplies, and includes the supplies of all associates. An important piece to note is that the calculation of annual revenue is not done on a calendar year basis. Rather it is done at the end of each calendar quarter. So total gross revenue for the past 4 consecutive quarters should be totaled. If this total exceeds $30,000, then the supplier must register for GST/HST.
Subsection 240(2) requires anyone who “enters Canada for the purpose of making taxable supplies of admissions in respect of a place of amusement, a seminar, an activity or an event is required to be registered.”
There is increasing debate as to whether ride-share drivers must register for GST/HST. At the moment CRA has provided no guidance.
If you are a small supplier you may voluntarily register for GST/HST. In a lot of situations this is done to recover the GST/HST one would pay on supplies. This is known as claiming input tax credits.
GST/HST Memorandum – Small suppliers – 2-2-e.html