GST and HST for Canadian pet sitting businesses, explained with CRA rules

What to take away

When the small supplier threshold applies to a pet sitting and dog walking business

The Canada Revenue Agency sets one threshold for most service businesses. You cross it when revenue from taxable supplies passes $30,000 across four consecutive calendar quarters.

That figure counts total revenue, not profit, and it includes any GST or HST you already charged. The CRA explains the timing on its page about when to register and start charging the GST/HST.

A Toronto dog walking round and a Halifax pet sitting service meet the same test. Contracted sitters who bill you do not change your own revenue count.

The four-quarter test does not reset in January

The window is four consecutive calendar quarters, so it rolls. You can cross the line mid-quarter and owe tax on the next supply you make.

Owners who assume the test resets each January register late. Keep a running revenue total instead. Tracking your pet sitting kpis monthly keeps that number current without a year-end scramble.

What counts as a taxable supply

Dog walking, drop-in visits, overnight stays and pet taxi runs are taxable supplies. So are taxable goods you sell, such as leashes or treats. Exempt and zero-rated items do not count toward the threshold.

If you run a second business as the same small supplier, that revenue may count too. Confirm the treatment with an accountant before you decide you are under the line.

Registering for a GST and HST number with the Canada Revenue Agency

You need a CRA business number first, then a GST/HST account attached to it. Registration runs online, by phone or by mail. The CRA page on getting a GST/HST number and managing your account covers the routes.

For most sole proprietors, CRA My Business Account online is fastest. Have your social insurance number, business address and a revenue estimate ready.

Getting your business number

The same account handles returns and payments afterward, and you can authorize an accountant to file for you.

What the registration gives you

You receive a business number with an RT account, formatted like 123456789 RT0001. That number appears on every invoice you issue, and the confirmation belongs in your records.

If you have a permanent establishment in more than one province, you may need to register in each. The CRA rate page sets out the place-of-supply rules that decide this.

Which GST and HST rate applies where

Rates differ by province and territory. Use the CRA page on which rate to charge as your reference at billing time.

Place of supply beats your home address

You charge tax based on where the service happens, not where you live. A sit in Ottawa carries Ontario HST. A walk in Calgary carries Alberta GST.

If you travel with a client across a provincial line, the place of supply can shift mid-booking. Note where each service happens so a CRA review does not turn into guesswork.

Quebec and British Columbia run their own systems

Revenu Quebec administers QST, and British Columbia's PST sits outside GST. In both provinces you may need a separate provincial registration on top of your CRA account.

Alberta has no provincial sales tax, so only the 5% GST applies. That is the simplest collection picture in the country.

What to charge clients in Ontario, British Columbia, Quebec and Alberta

These four provinces hold most Canadian pet sitting work, and each has a different tax picture.

Ontario

Ontario's harmonized sales tax is 13%. A $50 walk invoices at $56.50, with $6.50 remitted to the CRA.

Ontario also layers on consumer protection rules and municipal licensing. Toronto's animal control bylaws are the local example, so keep your pet sitting licensing requirements beside your tax calendar rather than in a separate folder.

British Columbia

British Columbia charges 5% GST and 7% PST. GST applies to your service, while PST generally does not reach services, so most sitters collect GST alone. Confirm the treatment with the province if you sell goods.

A Vancouver operator may also need a municipal business licence, which is separate from tax registration.

Quebec

Quebec charges 5% GST and 9.975% QST, and Revenu Quebec administers the QST side. A Montreal sitter registers with Revenu Quebec after crossing the threshold and may file there separately.

Alberta

Alberta charges 5% GST and nothing provincial. A Calgary or Edmonton operator still needs a CRA business number after crossing the threshold, but there is no second tax to collect.

Invoicing so the tax line holds up

The CRA does not prescribe a format, but it does require specific information on the invoice. Your business name, the invoice date, the client and the service description all belong there.

The amount before tax, the rate, the tax amount and your GST/HST number must appear as separate lines. A pet sitting quote template keeps that layout consistent across every booking.

Worked example: a two-visit day in Ontario

Pet Care by Jane 123 Main Street, Toronto, ON GST/HST No. 123456789 RT0001

Client: Sam Lee Date: 2026-09-13

Payment due on receipt. The client sees the service price and the government's share as two separate numbers.

What every invoice carries

Keep copies for at least six years. The CRA can ask to see them.

When you do not charge tax

An unregistered small supplier charges no GST or HST and claims no input tax credits. Once you register, every taxable supply carries tax.

Clients outside Canada fall under different rules. Check the CRA guidance before you bill one.

Deducting vehicle and home-office costs

Business costs come off revenue before you calculate tax. The CRA page on business expenses lists what qualifies. Pet sitters commonly claim supplies, vehicle costs, insurance and part of home-office expenses.

The GST and HST you collect are not deductible. That money is held for the government. You can, however, claim input tax credits for tax paid on business purchases.

Vehicle costs

Driving between clients supports a partial vehicle deduction. Track business kilometres against total kilometres for the year, then apply that percentage to fuel, insurance, maintenance and depreciation.

Keep a logbook. The CRA expects one, and it is what makes the percentage credible.

Home-office costs

Admin work or pet boarding at home supports a share of rent, utilities and internet. The share must reflect the space actually used for business.

Supplies such as leashes, crates and cleaning products are deductible too. Keep the receipts.

Input tax credits

A registered business claims input tax credits on tax paid for business expenses, which lowers the net tax remitted. Collect $500 in GST and pay $100 on supplies, and you remit $400.

An accountant can confirm what you are entitled to claim. Sound pet sitting pricing already treats collected tax as money passing through, not income.

Filing, remitting and late penalties

Your reporting period is assigned at registration and is usually annual, quarterly or monthly. You can choose to file more often than assigned.

Returns and payments are due one month after the period ends. An annual filer's return is due three months after fiscal year end. Your CRA account shows the exact dates. The CRA page on GST/HST filing penalties sets out what late filing costs.

What late filing costs

The first late return draws 5% of the net tax owing plus 1% for each full month it stays late, capped at 12 months. Repeat late filing raises the penalty.

Interest runs on top, at a rate the CRA updates quarterly. Filing on time avoids both charges.

How to file

Filing runs through CRA My Business Account, by phone, by mail, or through NETFILE-certified software. Most owners file online.

Records stay for six years. If an accountant files for you, get them the records before the deadline rather than after.

Where to get help

The CRA runs a liaison officer service for small businesses and a business enquiries line. Your CRA account shows your filing frequency if you have lost track of it.

A pet sitting compliance checklist keeps tax dates and licensing renewals in one place.

Common questions

Do I charge GST if I only walk dogs part time?

Yes, once taxable revenue passes $30,000 over four consecutive calendar quarters. Part-time hours do not exempt you, and the count includes every taxable supply you make.

What rate applies to an Ontario client?

Ontario uses the 13% harmonized sales tax. You charge 13% on the fee and remit the tax portion to the CRA.

Can I deduct the shoes I walk in?

If you use them only for work, they may qualify as a business expense. Keep receipts and note the business use.

Do I need a business number before registering for GST?

Yes. The CRA issues the business number first, and the GST/HST account is added to it as an RT account.