GST/HST registration: the $30,000 test
Enter your sales by calendar quarter. We apply both CRA tests and tell you whether you have to register, from what date, and the rate to charge.
The short version
- Enter your taxable sales by calendar quarter and the calculator tells you whether you're still a small supplier, the date you stopped being one, and the rate to charge.
- Two tests: over $30,000 in a single quarter, or over $30,000 across the last four quarters.
- Over in one quarter: GST/HST applies from the sale that took you over. Over across four quarters: from the start of the second month after that quarter.
- Either way, you have 29 days to register.
- Exactly $30,000 isn't over. The test is "more than $30,000".
GST/HST Registration Calculator
Every small business crosses the $30,000 line on a sale that looks like any other sale. The problem is that CRA dates your registration from that moment, whether you noticed or not, and assesses the GST/HST you should have charged. The calculator finds the date from your sales by quarter, so you can register on time or fix it early.
The Two Tests
One quarter. If your taxable sales go over $30,000 in a single calendar quarter, you stop being a small supplier on the sale that took you over. GST/HST applies to that sale.
Four quarters. If your sales go over $30,000 in the last four calendar quarters (but not in one), you stop being a small supplier at the end of the month after the quarter you went over. You start charging on your first sale after that. Full rules: small supplier rule and do I need to register.
Over the line, or close to it?
The GST/HST SmartFile confirms your registration date, what to charge, your filing period, and the input tax credits you can claim back, and fixes any missed months.
What Counts
Count taxable sales, including zero-rated ones, of you and any associated businesses, worldwide, before GST/HST. Don't count exempt sales (most residential rent, many health and financial services) or sales of capital property. Rates by province: GST/HST rates.
Late?
If you should have registered and didn't, CRA can assess the GST/HST you should have charged, even though you never collected it. Registering, charging from now on and fixing the past quickly usually costs less than waiting. How to register: registering for GST/HST; claiming back what you paid: input tax credits.
GST/HST Registration Questions
When do I have to register for GST/HST?
When your taxable sales are more than $30,000 in a single calendar quarter, or more than $30,000 over the last four consecutive calendar quarters. You then have 29 days to register.
When do I start charging GST/HST?
If you went over in a single quarter, on the sale that took you over. If you went over across four quarters, from the start of the second month after the quarter you went over.
Do I count sales from before I started my business?
You count taxable sales from the last four calendar quarters, including those of associated businesses. Exempt sales and sales of capital property don’t count.
What if I should have registered earlier?
CRA can assess the GST/HST you should have charged from the date you stopped being a small supplier. Registering and fixing the past quickly usually costs less than waiting.
Can I register before reaching $30,000?
Yes. Voluntary registration lets you claim input tax credits on your costs, which often pays if your customers are businesses.
Sources: CRA, When to register for and start charging the GST/HST. Checked October 2026. Estimates only, based on the 2026 rules as last checked. CanadianTaxes.ai is not the Canada Revenue Agency and does not give tax advice.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.
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