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
Count the right revenue
For a sole proprietor, CRA uses 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. 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.
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. CRA: special small-supplier rules
Below the applicable threshold, a business making taxable supplies may choose voluntary registration, but that brings filing and collection duties. For the registration route after you determine the effective date, see GST/HST registration in Canada.