引用:
作者: 自由人
年销售小于30K的，可以不注册，当然也不能收GST/HST，也没法CLAIM.
只要你注册了，你就必须收GST/HST，不能只CLAIM不COLLECT。
你纠结这些究竟为了什么？没什么必要啊？
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为什么要纠结 - 这个原因太简单了吧。。。
我把原文贴完整了：
HST GST registration is mandatory if a business's taxable sales exceeds $30,000 annually. - 这里毫无疑问
If your business earns less than $30,000 in yearly sales,
then registration is optional ... but hold on before you click away ...
you may want to voluntarily register for GST/HST ... keep on reading to find out why. - 这里是我感兴趣的，
It is recommended that you
voluntarily register for GST/HST even if your annual sales are less than $30,000. Why? ...
HST GST registration enables you to recover your input tax credits (ITCs) on business purchases and GST/HST paid on startup costs.
What are Input Tax Credits?
ITCs are credits you are allowed to claim to recover any of the HST GST you paid on your business purchases. This means GST/HST is paid only by the end consumer as your GST/HST ITCs neutralize the tax for your business.
You must be registered to claim them. You cannot recover ITCs incurred prior to HST GST registration. This is where good tax planning comes in.
By voluntarily registering your business while you are in the startup stage, you will be able to recover your startup costs. If you wait to register, you have lost out on recovering your ITCs related to your startup costs. CRA does not allow (in most cases - there are always exceptions as I said earlier) you to retroactively register.