Canada’s ordinary GST/HST small-supplier threshold is $30,000, not $75,000. The figure is based on worldwide taxable supplies before expenses, including zero-rated supplies and applicable supplies of associates. The Australian Taxation Office uses a $75,000 GST-turnover threshold in Australia; it is a different country’s rule.
When do you need to register in Canada?
Most businesses must use the CRA small-supplier tests:
- More than $30,000 in one calendar quarter: charge tax on the supply that takes you over; the registration effective date is no later than that supply.
- More than $30,000 over four consecutive quarters, without a single-quarter excess: small-supplier status ends at the end of the following month. The effective date is no later than the first supply after that point; charge from the effective date.
Apply within 29 days of the effective date. Taxi and commercial rideshare operators must register regardless of the ordinary threshold. Some organizations, including public service bodies, have different tests.
Example: $45,000 of sales and $20,000 of expenses
If a freelancer makes $45,000 in relevant taxable supplies during one quarter, that exceeds the $30,000 test even though the difference after $20,000 in expenses is $25,000. The threshold measures taxable supplies rather than profit. Check prior quarters and associates too; they may affect when the obligation began.
What if you are below $30,000?
A person who remains an unregistered small supplier generally does not charge GST/HST. If eligible, they may register voluntarily; a voluntary registrant charges tax on taxable supplies and files returns. ITCs can recover eligible tax on qualifying commercial purchases, subject to documentation, commercial use and other conditions. Business clients are not automatically entitled to recover the tax.
What if you crossed the limit already?
Determine the correct effective date, review the supplies and contact CRA or a qualified adviser about registering and filing. Do not assume the tax is always included in the price you charged: CRA guidance says that depends on the facts. Someone required to register can be a registrant even before the application is completed.
Related guides
Sources
Official guidance checked October 17, 2026.