GST/HST – For Self Employed
GST/HST is a tax associated with the sales of goods and services in Canada. If you are self employed and will have sales in any given year over $30,000, you must register and charge GST/HST on future sales.
As a result, you will be able to claim your GST/HST amounts (called Input Tax Credits or ITC’s) that you have paid out on business expenses.
To register your business, you can vist the CRA website.
There seems to be some debate as to when you should register for a GST/HST, some say you need to in the year you will earn $30,000 or more and some others say you do after the year.
The safe bet is to do so when you first start your business as you can collect your GST/HST that you have paid out on expenses for your business.