Do I have to collect Canadian GST?

Mar 30, 2011 1 Replies

An organization in Ontario wants me to come up and teach a one day class to its staff. I live and work in New York, so I'd drive up the night before, teach the class, and come home. Do I have to charge and remit GST (actually HST?)



Looking at the CRA web site, it appears that I'd be a "small supplier" since they would pay me a lot less than the $30K threshold. Is that right, or am I missing something?



It wouldn't be the end of the world to register for GST, and I suppose I could reclaim the HST on the hotel, about $20. But it's a hassle I'd rather avoid if I can.



Regards, John Levine, snipped-for-privacy@iecc.com, Primary Perpetrator of "The Internet for Dummies", Please consider the environment before reading this e-mail.

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If your gross income from the business is less than $30,000 CDN in the current and previous three quarters, then you are a small supplier. However, I believe they include your US sales in that gross income test. Why not call the CRA at International Tax Services office for an answer? See this link

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