When to Register
You must register for a GST/HST account if you are no longer considered a "small supplier." This generally means your total worldwide taxable supplies of goods and services exceed $30,000 in a single calendar quarter or over four consecutive quarters.
Official Resource: When to register for and charge the GST/HST
Collecting HST
In Ontario, the Harmonized Sales Tax (HST) rate is 13%. This consists of the 5% federal portion (GST) and the 8% provincial portion.
Filing and Remitting
Your filing frequency (monthly, quarterly, or annually) depends on your total annual taxable supplies. You must file a return even if you have no business activity or no net tax to remit for the reporting period.
Official Resource: Complete and file a return
