Canada GST/HST registration threshold calculator
Check the Canadian CAD 30,000 small-supplier test over four consecutive quarters, then estimate GST/HST exposure without confusing it with provincial sales tax.
Threshold
30,000 CAD
Four consecutive calendar quarters
Standard rate
5% federal GST
Planning default
Registration window
29 days
After the trigger
Zero-latency estimate
Your GST/HST position
Runs entirely in your browser. Adjust revenue, order size and payout model — no income data leaves this page.
≈ 144 orders / year
Payment & tax architecture
You collect tax, remit it and keep the platform fee lower — but you own every registration and filing.
5% federal GST · planning default, not a quote.
Threshold radar
60.0%
of the registration threshold
Headroom
$12,000
Registration window
29 days
Runway at run-rate
8.0 months
You still have headroom. Re-check the threshold monthly and keep customer-location evidence for every sale.
Annual tax
$900
5.0% planning rate on $18,000
FX friction
$1,218
2.2% FX drag + $822 compliance
Net take-home
$15,792
Self-Managed · 87.7% margin
Payout architecture comparison
Difference
+$912
Merchant of Record keeps more at this revenue level
Merchant of Record fee assumption: 5% of gross. Tax collection and remittance are handled by the provider; the tax liability card shows what you would owe under the self-managed model. FX friction uses a fixed 2.2% planning assumption.
Runway assumes a flat monthly run-rate. Seasonal spikes, refunds and marketplace-facilitator sales can move the real registration date.
Official Compliance Note
Neutral · no adsRegistration is a deadline-driven process, not a one-click switch. Confirm the current registration window, effective date and any local representative requirement before you file.
This slot is intentionally neutral. No paid placement is active. Set affiliates.enabled to true in site.config.json to activate reviewed partner cards.
Cross-market view
How $18,000 per year compares
Same annual revenue, converted at the site FX baseline
Planning estimates, not tax advice. Threshold $30,000. FX baseline: 2026-11-01.
How we calculate →The rule, unpacked
What the GST/HST threshold actually measures
The small-supplier threshold is CAD 30,000 in taxable supplies over four consecutive calendar quarters, or in a single calendar quarter.
Measurement basis
Four consecutive calendar quarters
The test looks at taxable supplies, including zero-rated supplies.
Registration timing
29-day window
Confirm the effective date and any local agent requirements with Canada Revenue Agency.
Who must register
Businesses making taxable supplies in Canada that exceed CAD 30,000 over four consecutive calendar quarters or in one calendar quarter.
Exceptions & edge cases
Taxi and ride-sharing drivers generally must register regardless of turnover. Provincial taxes such as PST, RST and QST are separate from GST/HST.
Conditions to check
- The test looks at taxable supplies, including zero-rated supplies.
- Provincial sales taxes and QST have separate registration rules.
Rate context
The calculator uses a planning rate, not every rate
HST combines federal and provincial components in participating provinces; Quebec uses QST.
The estimate is useful for sizing exposure, not for preparing a return. Product-specific rates, exemptions, reverse-charge rules and place-of-supply tests can change the amount you actually owe.
Source-backed answers
Canada GST/HST: common questions
Answers are tied to the linked official source and the conditions shown above.
01 What counts toward the GST/HST threshold in Canada?
Taxable supplies include zero-rated supplies. Exempt supplies are excluded, and the four-quarter test is measured on a rolling basis.
02 When does GST/HST registration take effect?
Register within 29 days after the end of the calendar quarter in which the small-supplier threshold is exceeded.
03 Does selling digital services change the GST/HST threshold?
Non-resident digital sellers may need simplified GST/HST registration. The small-supplier threshold can apply, but marketplace and non-resident rules need separate review.
04 Is this Canada tax calculator official tax advice?
No. It is a planning estimate based on the published threshold and rate linked on this page. Your products, customer location, marketplace sales and business structure can change the outcome. Confirm the current rule with the official source or a local adviser before registering, pricing or filing.
General information only — confirm the current rule with the official source.
Report a correctionVerify it yourself
Official sources
- Primary
GST/HST for businesses
Canada Revenue Agency · checked Nov 10, 2026
- Secondary
Register for GST/HST
Canada Revenue Agency · checked Nov 10, 2026
Found a change? Email corrections@bordertax.example.com with the source URL and the amount you believe is correct. Corrections are logged in the public changelog.