A small supplier making taxable supplies may be able to register for GST/HST voluntarily. The choice changes both purchase-tax recovery and the way you invoice customers.
Compare the effect on customers and purchases
Once registered, you must charge, collect and remit applicable GST/HST, file regular returns and generally stay registered for at least one year unless commercial activities stop. You may become eligible for ITCs. A business making only exempt supplies generally cannot register on this basis. CRA's voluntary-registration guidance.
For customers who can recover the tax, adding GST/HST may have a different commercial effect than it does for households paying the final bill. Compare prices on the same basis. A $100 pre-tax Ontario service becomes $113 with 13% HST; a fixed $100 tax-included price leaves less than $100 as the fee.
Then total the eligible GST/HST on expected purchases. High equipment costs may deserve a closer calculation, while a business with few taxable expenses may recover relatively little. Registration is not a promise that every past receipt will generate a credit.
Plan the effective date and routine
Confirm the effective date before changing invoices. The date is usually the request date and can generally be up to 30 days earlier under the voluntary-registration rules. Keep the confirmation and update customer quotes, invoice templates and bookkeeping together.
Set reminders for the assigned reporting periods, including quiet periods. Separate collected tax from spendable revenue in your planning, and keep the documentation needed for credits.
Finally, confirm that registration is truly optional. The ordinary small-supplier test has timing rules, and activities such as commercial ride-sharing can require registration even below the usual threshold. See when the HST threshold is crossed.
Checked October 20, 2026. A useful comparison covers a representative year, not only the tax on one attractive purchase.
