GST Income Threshold: $30,000 Small Supplier Rules

For most businesses, the GST/HST small-supplier threshold is $30,000, not $75,000. It measures specified taxable-supply revenue, not profit or cash left after expenses. There are two timing tests, and they do not have the same effective date. CRA: when to register and charge

This $30,000 figure is the business registration threshold — it is not an income limit for the Canada Groceries and Essentials Benefit (formerly the GST/HST credit), which uses adjusted family net income thresholds. If you are checking the credit instead, see GST/HST credit income limits.

How the $30,000 GST threshold is calculated

CRA calculates this GST threshold Canada-wide using worldwide revenue before expenses from taxable supplies, including zero-rated supplies, from all businesses and associated persons. CRA excludes financial services, sales of capital property, and goodwill from the sale of a business. A calendar quarter begins January 1, April 1, July 1, or October 1. Revenue from non-resident or foreign clients — for example, U.S. customers — counts toward this worldwide total the same as domestic sales. The four-quarter test is a rolling window that moves forward every quarter; it is not a fixed calendar year. CRA threshold calculation

Apply the two timing rules

What happens	Effective date and action
You exceed $30,000 in one calendar quarter	You stop being a small supplier on the sale that crosses the limit. Your registration is effective no later than that sale, GST/HST applies from that point, and CRA says to register within 29 days of the effective date.
You exceed $30,000 over the previous four (or fewer) consecutive quarters, but not in one quarter	You stop being a small supplier at the end of the month after the quarter of the excess. The effective date is no later than the first supply after that point; register within 29 days of that date.

Example: Four quarters of taxable revenue totalling $32,000 can trigger the second rule even though no one quarter exceeded $30,000. If the fourth quarter ends March 31, small-supplier status ends April 30; the first supply after that date drives the registration-effective date.

Quarter	Taxable sales	Rolling 4-quarter total	Status
Apr 1–Jun 30	$8,000	$8,000	Small supplier
Jul 1–Sep 30	$8,000	$16,000	Small supplier
Oct 1–Dec 31	$8,000	$24,000	Small supplier
Jan 1–Mar 31	$8,000	$32,000	Exceeds $30,000 — status ends April 30

Do not use this page for every organization

Charities and public institutions have separate $250,000 gross-revenue and $50,000 taxable-supplies tests. Taxi operators and commercial ride-sharing drivers must register regardless of the ordinary small-supplier limit. A business making only exempt supplies generally cannot register. Businesses carrying on commercial activities in Quebec generally must register for both the GST and the QST; Revenu Québec explains when and how to register. CRA: special small-supplier rules

Do you have to charge GST/HST under $30,000?

A small supplier that does not register generally does not charge GST/HST on its sales. A business making taxable supplies may still choose voluntary registration before reaching the threshold. Voluntary registration may make you eligible to claim input tax credits on GST/HST paid on purchases and expenses, but only to the extent they are for use in your commercial activities, and it also means charging and collecting the GST/HST that applies to your taxable sales and filing a return for each reporting period going forward, even one with little or no revenue. Weigh the input-tax-credit benefit on your actual purchases against that ongoing collection and filing duty before registering early. CRA: input tax credits

What if you crossed the $30,000 GST threshold and did not register?

GST/HST becomes payable from your effective registration date even if you never actually charged it to customers. CRA can assess the unremitted tax on your past sales on a tax-included basis — treating the tax as already contained in the price you charged, rather than added on top — under CRA’s P-118R guidance. Where no contractual or common-law restriction prevents amended or additional invoices, CRA accepts that the tax can be disclosed to customers after the fact; whether an assessment is tax-included or tax-extra is decided case by case. Register as soon as you realize the threshold was crossed, and keep records showing when the excess occurred. If the shortfall goes back further or involves unfiled returns, review whether CRA’s Voluntary Disclosures Program applies.

Sources

Official guidance checked October 21, 2026.

For the registration route after you determine the effective date, see GST/HST registration in Canada.