根据我的理解，不管是自雇还是公司，收入低于3万加元的都不要注册GST/HST，大于3万的都要注册。除非你是provide taxable supplies in Canada。
详情请参见如下官方文件的第14页。CRA官方文件：Information for Canadian Small Businesses
http://www.cra-arc.gc.ca/E/pub/tg/rc4070/rc4070-13e.pdf
Do you have to charge the GST/HST?
Generally, GST/HST registrants have to collect the
GST/HST on all taxable (other than zero-rated) supplies of
goods and services they provide to their customers. You are
a GST/HST registrant if you are required to register or if
you register voluntarily.
Should you register for the GST/HST?
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 Guide RC4022, General Information for
GST/HST Registrants; 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).
Note
For information on registration if you are a public
service body (charity, non-profit organization,
municipality, university, public college, school authority,
or hospital authority), see Guide RC4022, General
Information for GST/HST Registrants.
Small supplier
You do not have to register if you are a small supplier and
you meet one of the following conditions:
■ you are a sole proprietor and your total revenues from
taxable supplies (before expenses) from all your
businesses are $30,000 or less over the last four
consecutive calendar quarters or in any calendar quarter;
or
■ you are a partnership or a corporation and your total
revenues from taxable supplies (before expenses) are
$30,000 or less over the last four consecutive calendar
quarters or in any calendar quarter;
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