Free tool · Canadian self-employed
Do I need to register for GST/HST?
In Canada you must register for GST/HST once you stop being a small supplier, when your taxable revenue passes $30,000. But the test is not a simple calendar year. Enter your revenue for the last four quarters and see exactly where you stand against both CRA tests.
Your taxable revenue, last 4 quarters
Enter your gross self-employed sales (before tax) for each quarter. Count every business you run under your name, including any source that has already registered.
This evaluates the two CRA small-supplier tests (single quarter and rolling four quarters) at the quarter level. The exact registration date depends on the specific sale that crosses $30,000. Representative guidance only, not tax advice, confirm with the CRA or your accountant.
Enter a quarter to see where you stand
We will check both CRA tests against the $30,000 small-supplier threshold.
The $30,000 threshold has two tests.
Four quarters
Add up your taxable revenue over any four consecutive calendar quarters. Pass $30,000 and you must register by the end of the month following the quarter you crossed in.
Single quarter
If one calendar quarter alone goes over $30,000, you stop being a small supplier on the sale that crossed the line. Charge GST/HST from that sale onward and register within 29 days.
Why register at all
Registering lets you claim input tax credits, recovering the GST/HST you pay on business expenses. Some freelancers register voluntarily under $30,000 just to claim those back.
Based on the CRA's small-supplier rules for GST/HST registration. The exact date you must register depends on the specific sale that crosses $30,000. Always confirm with the CRA or your accountant. Nothing here is tax advice. Source: canada.ca, when to register for the GST/HST.
Questions
- When do I have to register for GST/HST in Canada?
- When you stop being a small supplier. That happens the moment your total taxable revenue passes $30,000 over four consecutive calendar quarters, or in a single calendar quarter. Below $30,000 you can register voluntarily but you are not required to.
- Is the $30,000 threshold per year or rolling?
- It is rolling, not a calendar year. The CRA looks at any four consecutive calendar quarters, so a strong stretch that straddles two years can still put you over. There is also a separate single-quarter test: if one quarter alone exceeds $30,000, you must register right away.
- What counts toward the $30,000?
- Your worldwide taxable revenue from all the businesses you carry on as an individual, before expenses. Registration is per person (one business number), so revenue from a source you have already registered still counts toward the threshold. Exempt supplies and sales of capital property are excluded.
- What happens when I cross the threshold?
- If a single quarter goes over, you must charge GST/HST on the sale that put you over and register within 29 days. Under the four-quarter test you stay a small supplier until the end of the month following the quarter you crossed in, then must charge tax on your next sale. Once registered you can also claim input tax credits to recover the GST/HST you pay on business expenses.
- Are these results official?
- No. This is a representative guide based on the CRA's small-supplier rules, evaluated at the quarter level. The exact date you must register depends on the specific sale that crosses $30,000. Confirm with the CRA or your accountant. Nothing here is tax advice.
Stay on the right side of the line
Track revenue, get warned before you cross $30,000.
Claimable tallies your invoiced revenue as the year goes, flags you as you approach the small-supplier threshold, and once you register it computes your GST/HST collected and input tax credits for filing, all organized by the right CRA lines on your T2125.
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