Tax · Registration
GST/HST registration threshold.
A narrow check against one CRA rule: has your business stopped being a “small supplier,” and do you have to register for GST/HST?
CRA runs two separate tests, and either one alone ends small-supplier status: total worldwide taxable-supply revenue over $30,000 in any single calendar quarter, OR over $30,000 across the last four consecutive calendar quarters combined. The threshold is $50,000 instead of $30,000 for public service bodies (charities, non-profits, municipalities, hospitals, schools, colleges and universities).
This tool answers one question — are you over the line — from figures you enter. It is not a tax-planning tool and it does not estimate what you owe.
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Result
Fill the form and press Calculate.
The two tests, exactly as CRA writes them
You are a small supplier — and you do not have to register — only if your worldwide taxable-supply revenue (yours plus any associated businesses’) is at or under the threshold on both of these tests. Failing either one ends small-supplier status:
- Single-quarter test: more than $30,000 (or $50,000 for a public service body) in any one calendar quarter, by itself.
- Four-quarter test: more than $30,000 (or $50,000) across the last four consecutive calendar quarters, added together.
Whichever test you cross first is the one that ends your small-supplier status. If a single quarter alone puts you over, that is the binding test even if your trailing four-quarter total would not otherwise have tripped yet. If no single quarter crosses the line but the four-quarter sum does, that is the binding test instead.
Once you are no longer a small supplier, GST/HST must be charged starting on the sale that pushed you over the threshold — even before you are registered — and you must register within 29 days of ceasing to be a small supplier. A small supplier may always choose to register voluntarily.
Source: CRA RC4022, “General Information for GST/HST Registrants,” and CRA’s “When to register for and start charging the GST/HST” page (canada.ca), read 24 September 2026. The $50,000 public-service-body threshold is also confirmed in CRA GI-068.
Frequently asked questions
Is the GST/HST small-supplier threshold $30,000 in a single quarter, or over a year?
Neither, exactly. It is $30,000 in any single calendar quarter, OR $30,000 across the last four consecutive calendar quarters combined — whichever you cross first. A rolling four-quarter window is not the same thing as a calendar year.
Do charities and non-profits use a different threshold?
Yes. Public service bodies — charities, non-profits, municipalities, hospitals, school authorities, colleges and universities — use $50,000 instead of $30,000, on the same single-quarter and four-quarter tests.
What happens the moment I go over the threshold?
You must charge GST/HST on the sale that put you over — even if you have not registered yet — and you have 29 days to register with CRA.
Can I register for GST/HST before I hit the threshold?
Yes. Small suppliers can register voluntarily at any point, which lets you claim input tax credits on business purchases, at the cost of having to charge and remit GST/HST on every taxable sale.
Estimate only — not tax advice
This tool applies one published CRA rule to the figures you enter. It does not account for associated-business revenue rules in full, exempt supplies, or every edge case CRA's own determination considers. Confirm your actual status with CRA or a tax professional before registering or not registering.