In terms of GST (the Goods and Services Tax) ...everyone in Canada who sell goods and services in Canada must charge customers GST/HST unless your business qualifies as an exception.
Being a small supplier is one of these exceptions.
However, even if you do qualify as a small supplier, you may want to register for GST/HST anyhow, because if you're not a GST/HST registrant, you won't be able to claim any Input Tax Credits and get back the GST/HST you've paid out in the course of doing business.
As for PST (Provincial Sales Tax)
You have no choice.
If you live in a province that has a provincial or retail sales tax (as PST is sometimes called) and the goods or services you sell are not PST/RST exempt, you have to register for, collect and remit it.
It's not a matter of having to make a particular amount of sales or revenue before you have to register.
- How to Charge and Remit Retail Sales Tax in Manitoba
- How to Charge and Remit Retail Sales Tax in Saskatchewan
- Does Your Business Need to Register for BC PST?
The Provincial Sales Taxes section of this website provides more information.More on GST/HST and PST/RST
- Starting a Business: Register for the GST explains how GST/HST works and the GST/HST registration process.
- Common Questions About the GST/HST is a handy guide to the ins and outs of charging the GST, filing and remitting the GST, and dealing with the GST as a non-resident.
- The PST (RST) for Small Businesses explains how Provincial Sales Tax works.
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