Short answer
You don't have to register for GST/HST while you are a small supplier: your taxable sales stay at or under $30,000 over four consecutive calendar quarters. Go over $30,000 in a single quarter and you must charge tax on the sale that took you over. Go over it across four quarters and you must register soon after.
What is a small supplier?
The Canada Revenue Agency (CRA) calls you a small supplier if your revenue from taxable supplies does not go over $30,000 in four consecutive calendar quarters. A calendar quarter is one of the three-month periods starting on January 1, April 1, July 1 and October 1.
As a small supplier you don’t have to register for a GST/HST account, and so you don’t charge GST/HST. You can still choose to register voluntarily.
What counts toward the $30,000?
The CRA counts your total revenue, before expenses, from taxable supplies, including zero-rated supplies, made inside and outside Canada. It is not your profit.
- A sole proprietor adds up the revenue of all their businesses, plus that of any associates.
- A partnership or corporation adds its own revenue and that of its associates.
Revenue from financial services, from sales of capital property and from goodwill when you sell a business is left out. Supplies that are exempt from GST/HST don’t count either, and a business that makes only exempt supplies generally cannot register.
What happens when I go over $30,000?
It depends on how fast you get there. The CRA’s rules:
| If your taxable revenue… | You stop being a small supplier… | You must… |
|---|---|---|
| goes over $30,000 in one calendar quarter | on the day of the sale that takes you over | charge GST/HST on that sale, and register (your registration is effective no later than that day) |
| goes over $30,000 over the last four (or fewer) quarters, but not in any one quarter | at the end of the month after the quarter in which you went over | register, and charge GST/HST from your effective date of registration (no later than the day of your first sale after you stopped being a small supplier) |
In both cases the CRA says you have to register within 29 days of your effective date of registration.
An example from the CRA: a consulting business starting in January earns $2,000, then $10,000, then $38,000 in its first three quarters. It stops being a small supplier on the day its third-quarter sales go over $30,000, and has to charge GST/HST from that sale.
Are there businesses that must register anyway?
Yes. The CRA’s small-supplier info sheet lists exceptions, including:
- Taxi businesses must register even if they are small suppliers.
- Commercial ride-sharing drivers (rides arranged through an app) must register and charge GST/HST on fares, whatever their revenue.
Charities and public institutions have their own small-supplier tests, which the CRA page explains separately.
Why would a small supplier register voluntarily?
Once registered, you must charge and collect GST/HST on your taxable sales, and you can claim input tax credits for the GST/HST you pay on what you buy to run the business. Whether it helps you depends on who your customers are and what you spend; an accountant can tell you for your own numbers.
How much tax do I charge in each province?
The rate depends on where the supply is made, not where your business is. As published by the CRA (rates on or after April 1, 2025):
| Province or territory | GST or HST | Provincial sales tax |
|---|---|---|
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | 15% HST | none (included in HST) |
| Nova Scotia | 14% HST | none (included in HST) |
| Ontario | 13% HST | none (included in HST) |
| Quebec | 5% GST | 9.975% QST |
| British Columbia | 5% GST | 7% PST |
| Manitoba | 5% GST | 7% PST |
| Saskatchewan | 5% GST | 6% PST |
| Alberta, Northwest Territories, Nunavut, Yukon | 5% GST | none |
Provincial sales taxes (PST and QST) are separate from GST/HST. The CRA points to each province’s own website for their rules.
What is different in Quebec?
If your business is physically located in Quebec, the GST/HST is generally administered by Revenu Québec, not the CRA: you register and file your GST/HST returns with Revenu Québec, using its forms.
This article explains the general rule; it isn’t tax advice. For your own situation, check the CRA pages below or ask an accountant.
Sources
Every fact in this article was checked against these official pages on . Rules change: check the source before you act on it.
- When to register for and start charging the GST/HST, Canada Revenue Agency.
- GST/HST Info Sheet: Small suppliers, Canada Revenue Agency.
- GST/HST rates by province (GST/HST calculator), Canada Revenue Agency.
- RC4022, General Information for GST/HST Registrants, Canada Revenue Agency.
This guide is general information for small businesses, not legal, tax or professional advice.