附件《GST/HST注册基本知识》P11中红字说到，这样的话，不要收HST。
http://www.cra-arc.gc.ca/E/pub/gp/rc4022/rc4022-12-10e.pdf
Should you register?
You have to register for the GST/HST if:
■ you provide taxable supplies in Canada; and
■ you are not a small supplier.
You do not have to register if:
■ you are a small supplier (that does not carry on a taxi
business);
■ your only commercial activity is the sale of real property,
other than in the course of a business. Although you do
not have to register for the GST/HST in this case, your
sale of real property may still be taxable and you may
have to charge and collect the tax. For more information,
see “Real property” on page 51; or
■ you are a non-resident who does not carry on business
in Canada (see Guide RC4027, Doing Business in Canada –
GST/HST Information for Non-Residents).
If your business is registered for the GST, your business is
also registered for the HST. For more information, see “HST
registration” on page 38.
Small supplier
You are a small supplier and do not have to register if you
meet one of the following conditions:
■ you are a sole proprietor and your total revenues from
taxable supplies (before expenses) from all of your
businesses are $30,000 or less in the last four consecutive
calendar quarters or in any single calendar quarter;
■ you are a partnership or a corporation and your total
revenues from taxable supplies (before expenses) are
$30,000 or less in the last four consecutive calendar
quarters or in any single calendar quarter; or
■ you are a public service body (charity, non-profit
organization, municipality, university, public college,
school authority, or hospital authority) and your total
revenues from taxable supplies from all of the activities
of the organization are $50,000 or less in the last four
consecutive calendar quarters or in any single calendar
quarter. A gross revenue threshold of $250,000 also applies
to charities and public institutions. For more information,
see Guide RC4082, GST/HST Information for Charities.
Total revenues from taxable supplies means your
worldwide revenues from your supplies of property and
services that are subject to the GST/HST (including
zero-rated supplies), or that would be subject to the tax if
supplied in Canada. It does not include goodwill, financial
services, and sales of capital property. You also have to
include the total revenues from taxable supplies of all of
your associates in this calculation.
Note
If your total revenues from taxable supplies are over
$30,000 ($50,000 for public service bodies) in a single
calendar quarter or over four consecutive calendar
quarters, you are no longer a small supplier and you
have to register for the GST/HST.
Exception
Taxi and limousine businesses and non-resident
performers selling admissions to seminars,
performances, and other events must register for the
GST/HST, even if they are small suppliers.
.......
Voluntary registration
If you are a small supplier and you are engaged in a
commercial activity in Canada, you can choose to register
voluntarily, even though you do not have to. If you register
voluntarily, you have to charge and remit the GST/HST on
your taxable supplies of goods and services, and you can
claim ITCs for the GST/HST paid or payable on purchases
related to these supplies. You have to stay registered for at
least one year before you can ask to cancel your registration.
For more information, see “Cancelling your registration” on
page 69.
If you choose not to register, you do not charge the
GST/HST (other than on certain taxable supplies of real
property), and you cannot claim ITCs.
必須送花
必須頂
好低级的错误。BS一下我自己。麻溜的next点起，费交上了立马就给我回邮件了，说审核ing。
