Last verified 2026-06-27
The small-supplier rule, in plain terms
GST/HST registration in Canada hinges on one number: $30,000 of worldwide taxable revenues. The catch is that the count is not per business. It includes the taxable revenues of every person associated with you, so a group of related entities is measured together. There are two ways to cross the line, and they have different consequences, which is why this checker runs both.
Two tests, two timelines
The first test is a single calendar quarter. If your taxable revenue in one quarter goes over $30,000, you stop being a small supplier the moment it happens. You have to register and charge GST/HST on the sale that took you over, with no grace period. The second test is the rolling four-quarter total. If your taxable revenue over the last four consecutive calendar quarters goes over $30,000 but no single quarter did, you must register by the end of the month after the month you crossed the threshold, and charge tax from the effective date.
Why this matters for government bids
A government contract can push a small business over $30,000 in a hurry. If you bid and win without being registered, you may have to register part way through, and you cannot claim input tax credits on the GST/HST you paid on supplies before your effective date. Many businesses near the threshold register voluntarily before bidding so they can recover that tax from day one. Registration also gets you a business number, which buyers often ask for.
What this tool leaves out
This is a planning check of the headline small-supplier test. It does not handle exempt or zero-rated supplies, the special rules for taxi and ride-share operators, non-resident suppliers, charities and public institutions, or the choice of reporting period. Use the answer as guidance, not tax or legal advice, and confirm with the CRA GST/HST registration guidance before you file.