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Do I need to register for GST/HST?

Enter your taxable sales for the last four calendar quarters and this quarter so far. See whether you are still a small supplier, which test you crossed if any, and the dates that follow from it.

Taxable sales in each calendar quarter (CAD)

Worldwide, before expenses, including zero-rated sales and the sales of any business associated with yours. Leave out exempt sales, financial services, sales of capital property and goodwill. Leave a quarter blank if you had no sales.

Only matters if a single quarter went over. With it, the checker can give you exact dates.

Exactly $30,000 is not over the line. You stop being a small supplier only when your sales go over it.

What to know

  • You are a small supplier as long as your taxable sales, yours plus those of any associated business, do not go over $30,000 in a single calendar quarter or over the last four consecutive calendar quarters. Calendar quarters start on 1 January, 1 April, 1 July and 1 October.
  • The count is worldwide, not Canada only, and zero-rated sales count. See is the $30,000 threshold worldwide.
  • Single quarter test. If one quarter goes over $30,000, you stop being a small supplier with the sale that takes you over. You charge GST/HST on that sale, and your effective date of registration is no later than the day of it.
  • Four quarters test. If four consecutive quarters together go over $30,000, you stop being a small supplier at the end of the month after the quarter in which you went over. You charge GST/HST from your first sale after that, and your effective date of registration is no later than the day of that sale.
  • Either way, you have to register within 29 days of your effective date of registration. See when do I have to register for GST.
  • Quebec. Revenu Québec applies the same $30,000 small-supplier test to the QST for a business in Quebec, and it administers both the GST and the QST there. Some activities, such as selling fuel, new tires or tobacco at retail, need a QST registration whatever your sales. See do I need to worry about QST.
  • Selling into British Columbia, Saskatchewan, Manitoba or Quebec from another province is a separate registration. Use the PST registration checker.
  • A small supplier can choose to register voluntarily. That is your decision.
  • Whether a sale counts, which businesses are associated with yours, and your exact dates are questions for your accountant.

What this checker does not cover

  • Self-employed taxi and commercial ride-sharing drivers. They must register from their first sale, whatever their total.
  • Non-residents of Canada and the digital economy rules.
  • Charities and other public service bodies. Different thresholds apply to them.
  • Quarters before the oldest one you enter. The checker assumes you were a small supplier before then. If an earlier stretch of four quarters went over $30,000, your dates are earlier than the ones shown.

Figures in this checker

FigureValue
Small-supplier threshold
Time to register after your effective date

Rules checked . Rules change by legislation, so confirm against the official source before you act on them.

Official sources

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