GST/HST Registration Checker

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.

2025 tax year rates All 13 provinces Updates as you type

Your last four quarters

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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

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Small supplier — registration optional

Counted sales $0 Room left $0
Small-supplier threshold$0
Room left before registration$0

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.

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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.

What counts toward the $30,000 test
CountsDoes 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, Founder and 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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Frequently asked questions

A business whose worldwide taxable supplies, including those of associated businesses, stay at or under $30,000 over the last four consecutive calendar quarters. Small suppliers do not have to register for GST/HST, do not charge it, and cannot claim input tax credits — though they may register voluntarily at any time.
Yes. Zero-rated supplies such as exports, basic groceries and prescription drugs are taxable supplies charged at 0%, so they count fully toward the threshold. Only exempt supplies — residential rent, most health care, many financial services — are excluded from the test.
You cease to be a small supplier immediately. The sale that took you over the line is already subject to GST/HST, and you must charge tax on it and every sale after, and register promptly. There is no one-month grace period for a single-quarter breach — that only applies to the four-quarter version of the test.
Often, yes. Registration lets you claim input tax credits on start-up costs, equipment and operating purchases, which can mean net refunds while you are investing. If your customers are GST-registered businesses, the tax you charge costs them nothing. The trade-off is filing returns and charging tax to consumers who cannot recover it.
It depends which rule caught you. Cross within a single quarter and you charge from the very sale that crossed the line. Cross over four rolling quarters and you have one month of grace — you must register and start charging from your first sale in the second month following that quarter.

What Canadians search about this

Answered plainly. Browse every question in the Canadian tax answers directory.

Ontario HST is 13% for 2026: the 5% federal GST plus an 8% provincial component, unchanged since 1 July 2010, and the CRA collects all of it. A $100 taxable purchase therefore carries $13 of HST. The rate follows the place of supply, so an Ontario delivery takes 13% even if you invoice from another province. Basic groceries and prescription drugs are zero-rated; most long-term residential rent is exempt and carries no HST.
Sales tax in Quebec totals 14.975% for 2026: the 5% federal GST plus 9.975% QST. The QST is charged on the pre-GST price, not on the GST-included amount, so a $100 purchase carries $5 GST and $9.98 QST, about $14.98 in total. Revenu Quebec administers both taxes rather than the CRA, so registration, returns and remittances go there, and a business selling into Quebec from another province may still have to register.
No. Municipal public transit fares, including TTC tickets, tokens, PRESTO fares and passes, are exempt from GST/HST, so no tax is added and none appears on your receipt. The exemption covers scheduled local transit services generally, not just Toronto. Because the service is exempt rather than zero-rated, the transit authority cannot claim input tax credits on its own costs. Intercity bus, rail and air travel are different and do carry GST/HST.
The cause is usually mechanical rather than a rate change. A bonus, retroactive raise, overtime or a second job paid in the same period pushes that cheque into a higher withholding band. Early in the year CPP and EI restart after the previous year's maximums were reached, so deductions jump in January. A change to your claim amounts, a credit that ended, or CRA instructions to your employer after a reassessment also lift withholding. Compare two pay stubs line by line to see which deduction moved.
Some supplies carry no sales tax anywhere in Canada, including basic groceries, prescription drugs, most medical devices, feminine hygiene products and long-term residential rent. Ontario adds point-of-sale rebates of the provincial part of the HST on items such as children's clothing and footwear, children's car seats, diapers, printed books and newspapers, so only the federal part is charged at the till. Everything outside those categories is taxed at the combined rate applying to supplies made in Ontario, so check the category before assuming an exemption.
Social assistance payments are not taxed, but they must be reported. The payer issues a slip, the amount is included in net income and then deducted again before taxable income is reached, so no tax results. Reporting matters because net income drives income-tested benefits and credits. Filing a return every year is therefore important for anyone on social assistance, since the GST/HST credit and the Canada child benefit are only paid when a return is filed.
Udit Gupta, founder of Tax Filings Canada

Rates and method reviewed by Udit Gupta

Ex Big 4 — Ernst & Young, Deloitte · International & cross-border tax specialist · CPA Canada (In-Depth Tax Program) · Chartered accountant, ICAI & MIA

Udit Gupta has over 15 years of experience helping corporations and business owners with corporate structuring, corporate tax filing, bookkeeping, payroll, GST/HST, cross-border tax and CRA representation. He is Big 4 trained, at Ernst & Young and Deloitte, and qualified as a chartered accountant in India and again in Malaysia. In 2014 he founded his accounting practice to serve entrepreneurs, startups and non-resident business owners across Canada. View full member bio.

The Institute of Chartered Accountants of India — member 521458 · Malaysian Institute of Accountants — member CA 44667 · Ex Big 4: Ernst & Young, Deloitte · CPA Canada (In-Depth Tax Program), completed 19 Dec 2023 · In-Depth GST/HST Part I, 12 Jul 2022 · Part II, 5 Jul 2023

Editorial policy. Every page is researched against primary sources — the Income Tax Act, CRA publications and CPA Canada guidance — and every rate or threshold is stated with the tax year it applies to.

Sources. CRA — GST/HST for businesses · CRA — GST/HST rates by province · Income Tax Act (Justice Laws Website)

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