If you are self-employed and you make over $30,000 in revenue from taxable sources combined in four or fewer consecutive calendar quarters, you need to file an HST/GST return. To do so, you would first register with the Canada Revenue Agency (CRA), and then you can submit your HST/GST return online.
This CRA webpage has more information on when you need to register for an HST/GST account:
This CRA webpage has more information on filing an HST/GST return:
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