Do I need to register for GST/HST?
Enter four calendar quarters of revenue and find out whether you are still a small supplier — or the sale that makes you register for GST/HST has already happened.
You do not have to register for GST/HST while you are a small supplier: your worldwide taxable supplies stay at or under $30,000 — of revenue, not profit — measured on calendar quarters (January–March, April–June, July–September, October–December), not your fiscal quarters. The CRA tests that line two ways, and each way ends small-supplier status at a different moment:
- One quarter over $30,000: status ends immediately, on the sale that takes the quarter past $30,000. That sale itself is taxable.
- Four consecutive quarters over $30,000 (no single quarter over): you stay a small supplier through those quarters and the month that follows; registration takes effect from your first taxable sale after that.
Either way, once you stop being a small supplier you must apply for registration within 29 days of your effective date — and you charge GST/HST from that date, paperwork or no paperwork. Enter your last four completed calendar quarters below, oldest first, plus the current quarter so far.
Your taxable supplies, by calendar quarter (before tax, in dollars)
“Taxable supplies” means your worldwide sales that are taxable at a positive rate plus zero-rated sales (like exports and basic groceries), before expenses. Exempt sales, financial services, and sales of capital property or goodwill do not count. If you have associated businesses, their supplies count too.
What to do if you must register
Register with the CRA — online through Business Registration Online is the standard route — and start charging GST/HST from your effective date, whether or not your account number has arrived. You will file GST/HST returns for each reporting period and can claim back the GST/HST you pay on business expenses as input tax credits. Register for a GST/HST account (CRA).
One exception to know: taxi and commercial ride-share drivers must register from their first fare — the $30,000 threshold does not apply to them.
General information only — not tax, accounting or legal advice. Tax law changes and individual circumstances differ; confirm your position with the CRA or a qualified professional. Rates and rules on this page were checked against the Canada Revenue Agency on 10 November 2026: Guide RC4022, General Information for GST/HST Registrants · GST/HST Memorandum 2-2, Small suppliers · Register for a GST/HST account
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