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For businesses · Small supplier test

Do I need to register for GST/HST?

You must register once your taxable sales pass $30,000 in a single calendar quarter or over four consecutive quarters. Below that you’re a small supplier and registering is optional — except for taxi and ride-sharing drivers, who must always register.

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What kind of business are you?
Taxable sales each calendar quarter (before GST/HST)

Include zero-rated sales and sales made worldwide, plus your associates’. Leave out financial services and capital property.

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You’re a small supplier — registering is optional

Your highest four-quarter total is $0.00, under the $30,000 threshold. You can still register voluntarily to claim input tax credits.

Registration thresholds

WhoThreshold
Most businesses and self-employed people$30,000 of taxable sales
Public service bodies (non-profits, municipalities…)$50,000 of taxable sales
Charities and public institutions$250,000 gross revenue or $50,000 of taxable sales
Taxi and ride-sharing driversMust register from the first fare

Who must register no matter what

  • Self-employed taxi drivers and commercial ride-sharing drivers
  • Non-residents who sponsor a convention in Canada where more than 25% of attendees are Canadian residents
  • Non-residents who sell admissions to events, seminars or places of amusement in Canada

What counts toward $30,000

Count your worldwide taxable sales, including zero-rated sales such as exports and basic groceries, and the sales of any associated businesses. Leave out exempt sales, financial services, sales of capital property and goodwill. Use amounts before GST/HST.

Calendar quarters run January–March, April–June, July–September and October–December.

Frequently asked questions

When do I have to register for GST/HST?
When your worldwide taxable sales (including zero-rated sales and those of associates) go over $30,000 in a single calendar quarter, or over four consecutive calendar quarters. Taxi and ride-sharing drivers must register from their first fare.
What is a small supplier?
A business whose taxable sales are $30,000 or less over the last four consecutive calendar quarters ($50,000 for public service bodies). Small suppliers don’t have to register or charge GST/HST, but may register voluntarily.
What happens when I go over $30,000?
If you pass $30,000 in one quarter, you must charge GST/HST starting with the sale that put you over. If you pass it over four quarters, you stay a small supplier until the end of the following month, then must charge tax. Either way, register within 29 days.
Should I register voluntarily?
Registering lets you claim input tax credits on business purchases and can look more established to business customers. The trade-off is charging tax to customers and filing returns.
Do Uber and Lyft drivers need a GST number?
Yes. Commercial ride-sharing drivers, like taxi drivers, must register for GST/HST regardless of how much they earn.

Related tools

Invoice generator Invoices with the right tax, saved as PDF GST/HST remittance Tax collected minus input tax credits Filing deadlines Return and payment due dates, with calendar files Quick Method Remittance with CRA Quick Method rates

Sources

Checked against these official sources on . How we calculate

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