Registering For GST
Do you need to register for GST?
Some services are exempt from the GST/HST – that is, no GST/HST applies to them. This means that you do not charge the GST/HST on these services, and you are not entitled to claim input tax credits on property and services acquired to provide them. You cannot register for the GST/HST if your business provides only exempt services.
The following are examples of exempt services:
- a sale of housing that was last used by an individual as a place of residence;
- long-term rentals of residential accommodation (of one month or more) and residential condominium fees;
- most health, medical, and dental services performed by licensed physicians or dentists for medical reasons;
- child care services, where the primary purpose is to provide care and supervision to children 14 years of age or under for periods of less than 24 hours per day;
- most domestic ferry services;
- legal aid services;
- many educational services such as:
- courses supplied by a vocational school leading to a certificate or a diploma that certifies the ability of individuals to practice or perform a trade or a vocation; or
- tutoring services made to an individual in a course that follows a curriculum designated by a school authority;
- music lessons;
- most services provided by financial institutions such as lending money or operating deposit accounts;
- the issuance of insurance policies by an insurer and arranging for the issuance of insurance policies by insurance agents;
- most property and services provided by charities and public institutions; and
- certain property and services provided by governments, non-profit organizations, municipalities, and other public service bodies including municipal transit services and standard residential services such as water distribution.
You do not have to register if:
- You are a small supplier with revenues under $30,000 annually, as long you do not carry on a taxi business or commercial ride-sharing services;
- Your only commercial activity is the sale of real property, other than in the course of a business. Although you do not have to register for the GST/HST in this case, your sale of real property may still be taxable and you may have to charge and collect the tax. For more information, see Real property; or
- You are a non-resident who does not carry on business in Canada. For more information, see Guide RC4027, Doing Business in Canada – GST/HST Information for Non-Residents.
If you would like more information or have any questions, feel free to contact us at 780.466.6204, or click here to send us an email.
Johnny Kwong, CPA
Johnny received his Bachelor of Commerce Degree in 2011, from Athabasca University. In April 2013, he joined the KWB team and began pursuing his CPA designation. He was officially admitted as a CPA member in December 2016 and continued working as a Senior Staff Accountant at KWB. In February 2019, Johnny was promoted to the role of Manager at KWB, and now continues to expand his knowledge and experience in a variety of areas.
In his personal life, Johnny is a proud father to two beautiful girls, who regularly surprise him with their own achievements. He and his wife are continuing to enjoy all the experiences of their parenting journey…except for the still persisting lack of sleep. In his minimal spare time, Johnny enjoys watching movies, going for long walks, and still attempts to find time to sneak in a date night here and there.