You do not have to register for the GST if you provide only GST exempt goods and services. Examples of GST exempt goods and services include child care services, music lessons and used residential housing.

You do not have to register for the GST if you qualify as a small supplier according to the Canada Revenue Agency (CRA), and are not one of the exceptions to the small supplier rule.

Generally, a small supplier is defined as a sole proprietor, partnership, or corporation whose total taxable revenues before expenses are $30,000 or less annually. Public service bodies, such as charities, non-profit organizations, municipalities, or universities, qualify as small suppliers if their total taxable revenues before expenses are $50,000 or less annually. You have one month from the day that your business exceeds the small supplier threshold amount to apply for GST registration.

However, some businesses are required to register for the GST/HST even if they are small suppliers:

• Taxi and limousine operators;
• Non-resident performers (who sell admissions to seminars and other events).

Even if you do qualify as a small supplier, you may want to register voluntarily for the GST. No matter what kind of business you're in, you will be paying GST/HST on the taxable goods and services you use in the course of your commercial activities.

If you are a GST registrant, you will be able to recover some of the GST you paid out on business purchases back through Input Tax Credits (ITCs).