Small supplier limit calculation for most businesses If Then What you need to do You do not exceed the $30,000 thresholdFootnote 1 over four consecutive calendar quarters.Footnote 2 You are a small supplier. You do not have to register. You may choose to register voluntarily if you make taxable sales, leases, or other supplies in Canada. ClIck here for more.

 

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When to register for and start charging the GST/HST

Find out if you have to register for a GST/HST account

You generally cannot register for a GST/HST account if you provide only exempt supplies.

You have to register for a GST/HST account if both situations apply:

If you are a selected listed financial institution that is making a reporting entity, consolidated filing or tax adjustment transfer election, see GST/HST Notice 265, GST/HST Registration for Listed Financial Institutions (including Selected Listed Financial Institutions).

Use the following sections to determine if you are a small supplier to find out if you have to register.

Most businesses 

Most businesses

Use the following table to find out:

  • if you are a small supplier
  • if you have to register for the GST/HST
  • your effective date of registration
Small supplier limit calculation for most businesses
IfThen
What you need to do

You do not exceed the $30,000 thresholdFootnote 1 over four consecutive calendar quarters.Footnote 2

You are a small supplier.

You do not have to register.

You may choose to register voluntarily if you make taxable sales, leases, or other supplies in Canada.

Your effective date of registration is usually the day you request your GST/HST account (or up to 30 days before that day).

You exceed the $30,000 threshold1 in a single calendar quarter.Footnote 2You are no longer a small supplier and have to charge GST/HST on the supply that made you exceed $30,000 within the calendar quarter.

You must register for the GST/HST. 

Your effective date of registration is no later than the day of the supply that made you exceed $30,000.

You have to start charging GST/HST on the supply that made you exceed $30,000.

You exceed the $30,000 threshold1 over the previous four (or fewer) consecutive calendar quarters (but not in a single calendar quarter).Footnote 2

You are no longer a small supplier at the end of the month following the quarter in which you exceed $30,000.

You have to register for the GST/HST.

Your effective date of registration is no later than the beginning of the month after you are no longer a small supplier.

You have to start charging GST/HST on your taxable supplies starting on your effective date of registration.

Examples

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