GST/HST registration is mandatory in some cases. It is voluntary in others.
You don’t have to register for GST/HST if:
Your revenue does not exceed $30,000 in a single year. If you are a “public service body” the threshold amount is $50,000.
In this case you are considered a “small supplier” and do not need to register.
Keep in mind that a “single year” is any 4 consecutive quarters. You will need to calculate this amount at the end of each quarter to ensure that you haven’t crossed the threshold.
If you are not registered for GST/HST, you don’t charge it to your customers. You also cannot claim back any “Input Tax Credits” on your purchases. [Read more…] about Do I need to register for GST?