GST/HST Registration -- Thresholds & Timing
GST/HST Registration -- Thresholds & Timing
When you stop being a small supplier and must register, and how fast. Get the timing wrong and CRA can backdate your obligation.
Small-supplier threshold
| Threshold | $30,000 in taxable supplies |
| Test period | over 4 consecutive calendar quarters OR in a single calendar quarter |
| Register within | 29 days of your effective registration date |
Good to know
- Cross the $30,000 in a single quarter and you are no longer a small supplier from that supply on
- You can register voluntarily below the threshold to claim input tax credits
- Quebec registers GST and QST through Revenu Quebec
As of 2026 -- not financial advice. The $30,000 is gross taxable supplies, not profit. Confirm at canada.ca (CRA); for Quebec, revenuquebec.ca.
Sources: CRA -- GST/HST registration · Revenu Quebec
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