Enter your worldwide taxable sales for the last four calendar quarters to see whether you are still a small supplier or must register for GST/HST. The test applied is the one in force for the 2025 tax year: a $30,000 rolling four-quarter total, with an immediate rule if a single quarter crosses it alone.
Your last four quarters
How it works. You stop being a small supplier once worldwide taxable supplies — before tax, and including zero-rated sales — exceed $30,000 over four consecutive calendar quarters, or in any single quarter on its own. Enter before-tax revenue for the four most recent calendar quarters, oldest first.
Your four-quarter total
$0
Small supplier — registration optional
Exceeding the threshold in ONE quarter means you are a registrant from the sale that crossed it — you charge GST/HST on that sale and everything after. Exceeding it across four quarters without a single-quarter breach gives you one month of grace: registration is required starting with the first sale in the second month after the threshold quarter.
An estimate is a starting point. Get your real number.
This calculator uses published rates. Your actual position depends on the credits, deductions and structure behind your numbers.
- A professional tax accountant reviews your figures, not a formula
- Fixed quote before any work starts
- You pay after you approve the filing
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How the $30,000 small-supplier test works
The test is a rolling one over four consecutive calendar quarters — not your fiscal year, and not a calendar year. Each quarter, add your worldwide taxable and zero-rated supplies for that quarter and the three before it. Stay at $30,000 or under and you remain a small supplier who may, but need not, register. Cross it across the four quarters and you must register — with a month of grace, so you start charging tax from the first sale in the second month after the quarter that pushed you over. Cross it in a single quarter alone and there is no grace at all: the sale that crossed the line is already taxable.
Many businesses register voluntarily before they must. Registration lets you claim input tax credits on your purchases — often worthwhile from day one if your customers are businesses who recover the tax anyway — and it avoids the awkward mid-quarter scramble when growth crosses the line.
What this calculator does not cover
Taxi and ride-share drivers must register from their first dollar — the small-supplier test never applies to them. Non-residents selling into Canada face their own registration regimes, and remember that zero-rated sales (exports, basic groceries) still count toward the $30,000 even though they carry 0% tax; only exempt supplies stay out. For the registration itself, effective-date planning, or a view on voluntary registration, see GST/HST and sales tax services, and once registered, work out what to charge with the GST/HST calculator.
| Counts | Does not count |
|---|---|
| Worldwide taxable and zero-rated supplies | Exempt supplies (e.g. residential rent) |
| Sales of associates | Goodwill and financial services |
| Before-tax amounts | Sales tax collected |
Rates reviewed for the 2025 tax year by Udit Gupta, Certified Tax Accountant. Federal and provincial rates change annually, and this tool is an estimate for planning rather than tax advice. Confirm current figures before relying on them for a filing.
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