GST/HST small supplier threshold
Updated October 12, 2026
The short answer
A business is a small supplier, and not required to register for GST/HST, until its worldwide taxable revenue exceeds $30,000 over four consecutive calendar quarters. Once it exceeds the threshold it must register. A smaller business may register voluntarily, which lets it claim input tax credits.
| Small supplier threshold | $30,000 of taxable revenue over four consecutive calendar quarters |
|---|---|
| Above the threshold | Registration is required and tax must be charged |
| Below the threshold | Registration is optional (voluntary) |
Why a client below the threshold might register anyway
A registrant can claim input tax credits on the GST/HST it pays on business costs. A client with large start-up costs, or whose customers are mostly registered businesses, can come out ahead by registering early. The trade-off is charging, collecting and filing.
Watching the threshold
The test is rolling, over four quarters, so a client can cross it without a single big sale. Check growing sole proprietors and new corporations each quarter. Timing rules decide when registration takes effect, so confirm the exact date with the CRA's guidance before telling a client when to start charging tax.
After registration
Registration brings a reporting frequency based on revenue, which sets the filing deadlines. Record it on the client the moment it is assigned. This guide summarizes federal rules published by the Canada Revenue Agency. Your situation may differ (a fiscal year that doesn't end December 31, a non-resident, a province with its own return), so confirm at canada.ca or with your accountant before relying on a date.
Frequently asked questions
What is the GST/HST small supplier threshold?+
$30,000 of taxable revenue over four consecutive calendar quarters.
Can a business under $30,000 register for GST/HST?+
Yes. Voluntary registration is allowed and lets the business claim input tax credits, but it must then charge and remit tax.
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