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Should You Register for GST Under $75,000?

Updated 1 min read HST in Canada
On this page
  1. When do you need to register in Canada?
  2. Example: $45,000 of sales and $20,000 of expenses
  3. What if you are below $30,000?
  4. What if you crossed the limit already?
  5. Related guides
  6. Sources

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: register once you cross $30,000 in a single calendar quarter, or across four consecutive quarters without a single-quarter excess — see the small-supplier threshold guide for both timing rules, the effective-date table and the 29-day application window. Self-employed taxi and commercial ride-sharing drivers must register even if they are small suppliers, and 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. Voluntary registration below the threshold is available but brings its own collection and filing obligations, and a registrant may be eligible to claim input tax credits — see the small-supplier threshold guide for the voluntary-registration rules.

What if you crossed the limit already?

Determine the correct effective date and review the supplies, then contact CRA or a qualified adviser about registering and filing. Do not assume the tax is always included in the price you already charged: that depends on the facts (CRA guidance); the small-supplier threshold guide covers the late-registration rules and effective-date table in full.

Sources

Official guidance checked October 21, 2026.

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