Who registers for Harmonized Sales Tax (HST) and how do I go about it?
You have to register for and charge HST if you sell or provide taxable goods or services in your commercial activities in Canada; and your total taxable revenues (before expenses) were more than $30,000 within a four month period. Although, it is not necessary to register for HST if your business does not have gross annual revenue exceeding $30,000, you may register voluntarily.