Tax
GST registration
Most groceries are zero-rated, but candy, snacks, carbonated drinks, hot food, catering and sweet baked goods sold in packs of fewer than six are taxable at 5%. You must register once your sales pass $30,000 in a quarter or over four quarters — and zero-rated grocery sales count toward it.
- Who issues it
- Canada Revenue Agency
Do you need it?
You need it if
- Your taxable sales — zero-rated groceries included — pass $30,000 in one quarter or over four quarters.
You don’t need it if
- You stay under $30,000 — you’re a small supplier and may register voluntarily.
Where this comes from
Sources
- When to register for and start charging the GST/HSTCanada Revenue Agency · Date modified 2026-06-16
- Excise Tax Act, Schedule VI, Part III (Basic Groceries) and s. 148 (small supplier)(s. 148)Government of Canada (Justice Laws) · Current to 2026-09-03 (last amended 2026-06-18)
How to get it
- 1
Register online with the CRA
Business Registration Online gives you a business number and a GST/HST account in one session; have your SIN and business details ready.
- 2
Save your numbers
The business number and GST account number aren’t mailed to you — save or print them during the session.
- 3
Register in time
Within 29 days of passing the $30,000 threshold.
Where this comes from
Sources
- Register for a GST/HST accountCanada Revenue Agency · Date modified 2026-07-20
- When to register for and start charging the GST/HSTCanada Revenue Agency · Date modified 2026-06-16
Once you have it
- File a return every reporting period, even one with no sales. An annual filer files within three months of year-end.
Where this comes from
Sources
- GST/HST reporting requirements and deadlinesCanada Revenue Agency · Date modified 2026-05-13
What comes next
Which businesses need it
Restaurants & cafésOpening or running a restaurant, café, take-out or coffee shop.BakeriesSweet baked goods sold in packs of fewer than six are taxableCaterers & personal chefsCatered food is taxableFood trucks & cartsSelling from a truck, trailer or cart.Delivery-only & ghost kitchensHot and prepared food is taxablePackaged food makersSnacks and candy are taxableKombucha, juice & coffee makersMaking non-alcoholic drinks, or roasting coffee.Grocers & specialty food shopsRunning a grocery, market store, deli counter or specialty food shop.Butchers, delis & fishmongersCutting and selling meat, fish or deli foods.
The rules behind this page
- Excise Tax Act, Schedule VI, Part III (Basic Groceries) and s. 148 (small supplier)(Schedule VI, Part III and s. 148)Government of Canada (Justice Laws) · Current to 2026-09-03 (last amended 2026-06-18)