Estimate only — based on the CRA small-supplier rules ($30,000 in taxable revenue over four consecutive calendar quarters, or in a single quarter). It doesn't cover every situation (charities, taxi/ride-share, non-residents, and zero-rated supplies have special rules). Not tax advice; confirm specifics with a Canadian accountant or the CRA.
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The one rule that actually decides it
In Canada you must register for GST/HST once you stop being a small supplier. The line is $30,000 in taxable revenue — and the word that trips everyone up is revenue. It's your sales, before you subtract a single expense. Not your take-home, not your profit. Employment income from a T4 doesn't count toward it either.
There are two ways to cross the line, and they have different deadlines:
- In a single calendar quarter. If your taxable revenue tops $30,000 in one quarter, you stop being a small supplier on the spot. You must register immediately — within 29 days of the sale that put you over, and charge GST/HST on that sale.
- Over four consecutive calendar quarters. If your rolling four-quarter total passes $30,000 (without any single quarter going over), you must register by the start of the second month after the quarter you exceeded the threshold.
Below $30,000, registering is optional. But optional doesn't mean pointless: voluntary registration lets you claim Input Tax Credits (ITCs) — the GST/HST you pay on business expenses like equipment, software and supplies comes back to you. If you spend meaningfully on taxable inputs, or you expect to cross $30k soon anyway, registering early can be the better move.
One thing to hold onto: the GST/HST you collect is never your money. It's held in trust for the CRA. Keep it in its own account, separate from your income-tax set-aside — so when the return is due, the money's already there.
Want the deeper walkthrough? The $30,000 GST/HST threshold: when to register. And once you're thinking about tax, see how much income tax to set aside.
People also ask
Is the $30,000 GST/HST threshold based on profit or revenue?
Revenue — your taxable sales, not your profit. The CRA measures your worldwide taxable revenue (before subtracting expenses) over four consecutive calendar quarters, or in a single calendar quarter. Employment (T4) income does not count toward the $30,000. So a freelancer who bills $32,000 but only keeps $20,000 after expenses still has to register, because the test is on the $32,000.
Do I need to register for GST/HST if I make under $30,000?
No — under $30,000 in taxable revenue you are a "small supplier" and registration is optional. You do not charge GST/HST and you do not file GST/HST returns. The catch: you also cannot claim Input Tax Credits to recover the GST/HST you pay on your own business expenses. If you have meaningful expenses, registering voluntarily can be worth it even under the threshold.
How long do I have to register for GST/HST after I go over $30,000?
It depends on how you crossed it. If you go over $30,000 in a single calendar quarter, you stop being a small supplier immediately and must register within 29 days of the sale that put you over. If you go over $30,000 across four consecutive calendar quarters (but not in any single quarter), you must register by the start of the second month after the quarter in which you exceeded the threshold.
Should I register for GST/HST voluntarily?
It can pay off if you have real business expenses you pay GST/HST on — registering lets you claim Input Tax Credits (ITCs) to get that tax back, and it can look more established to business clients (who simply claim the GST/HST you charge them as their own ITC). The trade-off is that you must charge GST/HST on every sale, file returns, and remit on time. If most of your clients are everyday consumers and you have few taxable expenses, staying a small supplier is usually simpler.
Does employment income count toward the $30,000 threshold?
No. The $30,000 small-supplier test only counts taxable revenue from your business. A salary or wages reported on a T4 are not part of it. So you can earn $80,000 at a day job and still be a small supplier on a $10,000 side business — the side business is what gets measured.
What happens to the GST/HST I collect once I register?
It is held in trust for the CRA — it is never your income. You add GST/HST to your prices, set it aside, and remit it (minus your Input Tax Credits) when you file. Keep it in a separate account from your income-tax set-aside so the money is there when the return is due.
Is this checker official tax advice?
No. It applies the CRA small-supplier rules ($30,000 in taxable revenue over four consecutive calendar quarters or in a single quarter) to give a plain-language estimate. It does not cover every situation — charities, taxi and ride-share drivers, non-residents, and certain zero-rated supplies follow different rules. Confirm your specifics with a Canadian accountant or the CRA.
VRITTI watches the line for you.
The app tracks your rolling revenue and tells you the moment you're near the $30,000 GST/HST threshold — and sets your CRA tax aside as you go, so registration day is never a surprise.
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