Do I Need to Register for GST/HST? $30,000 Threshold Checker
Most businesses in Canada do not have to register for the GST/HST while they are small suppliers. Enter your taxable sales for the last four completed calendar quarters and see whether you are still under $30,000.
Enter taxable sales before tax, including zero-rated sales and sales outside Canada. Leave out exempt sales, financial services, sales of capital property and goodwill. Include the sales of any associated businesses.
Use a number like 12500 or $12,500.
| Quarter | Sales | Running total |
|---|
Charities and public institutions are also small suppliers if they pass the $250,000 gross revenue test. This checker uses the $50,000 taxable supplies test only; see the CRA page.
In Quebec, the same $30,000 test applies to the QST, and you register for both the GST and QST with Revenu Québec. Some activities (such as taxi businesses, retail sales of tobacco, fuel or alcoholic beverages, new tires, and selling or long-term leasing road vehicles) require QST registration even below $30,000.
Non-resident or selling digital products or services into Canada? Different rules may apply; see the CRA page.
This checker gives an estimate for general information only and is not tax, legal or accounting advice. It doesn't cover every situation (for example associates, non-residents, or charities' gross revenue test). Confirm with the Canada Revenue Agency, Revenu Québec, or a qualified professional.
What is a small supplier?
Most businesses in Canada do not have to register for the GST/HST while taxable revenues stay at $30,000 or less. Calendar quarters are January to March, April to June, July to September, and October to December. No single quarter can be over $30,000, and four consecutive quarters cannot be over $30,000 either. Exactly $30,000 is still not over the line.
Other public service bodies use $50,000 for that taxable-supplies test. Charities and public institutions can also be small suppliers if they meet a $250,000 gross revenue test, or the $50,000 taxable supplies test. This checker uses the taxable supplies test only.
What counts toward $30,000 (and what doesn't)
For a sole proprietor, count total revenues before expenses from worldwide taxable supplies, including zero-rated supplies, from all of your businesses. If you were associated with another business at the start of the quarter, include that business too. Do not count exempt supplies, financial services, sales of capital property, or goodwill from selling a business.
One quarter vs four quarters: when you have to start charging
If one quarter goes over, you stop being a small supplier on the sale that took you over. Charge GST/HST on that sale and after it. Your effective date of registration is no later than the day of that sale, and you register within 29 days of that date.
If you go over across four quarters, but not in one quarter, you stop being a small supplier at the end of the month after the quarter you went over. The CRA's example is $2,000, $10,000, $12,000 and $8,000. That is $32,000 over four quarters ending in January to March, so you are no longer a small supplier at the end of April. Your effective date is no later than your first sale after that, and you register within 29 days of the effective date.
Should you register voluntarily?
If you make taxable supplies in Canada, you may register even as a small supplier. The effective date is usually the day you request it, or up to 30 days before. Once registered you must charge GST/HST and file returns, and you can claim input tax credits on business purchases. You generally cannot register if you only make exempt supplies.
Self-employed taxi and commercial ride-sharing drivers must register even under $30,000. The effective date is the day they start supplying taxable passenger transportation.
Quebec: GST and QST
In Quebec the same $30,000 small-supplier threshold applies to both the GST/HST and the QST. Count worldwide taxable supplies, including zero-rated supplies and associates, in one calendar quarter or the four preceding quarters. A business carrying on commercial activities in Quebec registers for both with Revenu Québec.
Some activities require QST registration even for small suppliers: taxi businesses, retail sale of tobacco or fuel, alcoholic beverages, new tires, and the sale or long-term leasing of road vehicles. Non-residents and digital-economy businesses follow separate rules. This checker does not calculate those. See the CRA page below.
Questions
What is the GST/HST small supplier threshold?
Most businesses are small suppliers if taxable revenues are $30,000 or less. You are over the line if one calendar quarter is more than $30,000, or if the total over four consecutive calendar quarters is more than $30,000. Public service bodies use $50,000 for the taxable supplies test.
Does the $30,000 include sales outside Canada?
Yes. Count worldwide taxable supplies, including zero-rated supplies. Do not count exempt supplies, financial services, sales of capital property, or goodwill.
How long do I have to register after going over $30,000?
You have to register within 29 days of your effective date of registration.
Do I charge GST/HST on the sale that put me over?
Yes, if you went over in a single calendar quarter. Charge GST/HST on the sale that took you over, and on sales after that.
Do Uber or taxi drivers need to register under $30,000?
Yes. Self-employed taxi and commercial ride-sharing drivers must register from their first fare, even under $30,000.
Can I register for GST/HST before I reach $30,000?
Yes, if you make taxable supplies in Canada. Once registered you must charge GST/HST and file returns, and you can claim input tax credits on business purchases.
Sources
- CRA, When to register for and start charging the GST/HST
- Revenu Québec, Small suppliers
- Revenu Québec, Registering for the GST and QST