Tax and CRA deadlines
Do you have to register for GST/HST?
Check the $30,000 small supplier threshold and your registration deadline.
A starting point, not tax advice. Nothing you type leaves your browser.
How this works
What the number means
You stop being a small supplier once taxable revenue passes $30,000 — $50,000 for charities and public service bodies. How you cross it decides your registration date.
Cross it inside a single calendar quarter and your effective date is the day of the sale that took you over, and GST/HST was payable on that sale whether or not you charged it. Cross it gradually across four consecutive quarters and you remain a small supplier until the end of the month following that quarter.
Either way, you must register within 29 days of your effective date.
Worked example. A $35,000 contract signed in one quarter makes you a registrant that day, with 29 days to register — and the HST on that contract was owed even if the invoice did not show it.
Sources
- CRA — When to register for and start charging the GST/HST — modified 16 June 2026
Rates change. The CRA page is the authority, and these are reviewed every January.
Questions
When do I have to register for GST/HST?
Once your taxable revenue passes $30,000 over four consecutive calendar quarters. If you pass $30,000 within a single quarter, you must register within 29 days of the sale that took you over. The CRA sets both rules.
Next step
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