Based on CRA GST/HST small supplier and registration guidance. Last reviewed June 2026. Applies to regular self-employed Canadians and small businesses. Special rules apply to ride-share/taxi, charities, public service bodies, non-residents, and Quebec QST.
Follow the steps in order, or jump to the calculator that matches your question.
Single quarter test
If taxable revenue exceeds $30,000 in one calendar quarter, registration may be required immediately, including on the sale that caused the business to exceed the threshold.
Four-quarter test
If taxable revenue exceeds $30,000 over four consecutive calendar quarters, registration may be required after the month following the quarter where the threshold was exceeded.
Special cases
Taxi and commercial ride-share drivers generally must register even if below the $30,000 threshold. Some organizations and activities have separate rules not covered here.
Province affects the rate you may charge after registration. It does not change the federal $30,000 threshold rule.
Revenue before expenses from taxable and zero-rated supplies in the current calendar quarter. Do not include GST/HST collected.
Include taxable revenue from associated businesses or associated persons where relevant. Enter 0 if none or not applicable. Associated person and associated corporation rules can be complex — confirm with CRA or a tax professional if this applies to you.
How the $30,000 GST/HST threshold works
- 1You stop being a small supplier on the sale that caused you to exceed $30,000.
- 2GST/HST may need to be charged on that sale and all taxable supplies after it.
- 3Registration is generally required within CRA’s required timing for that supply.
- 1You generally remain a small supplier until the end of the month after the quarter where you crossed the threshold.
- 2Registration is generally required before the first taxable supply after that point.
- 3Track revenue by calendar quarter — not just by tax year — to catch the crossing point.
This checker assumes
- You are checking regular GST/HST registration rules for a Canadian self-employed individual or small business
- Revenue entered is before expenses and does not include GST/HST collected
- Revenue entered includes taxable and zero-rated supplies only
- Exempt supplies, financial services, sales of capital property, and goodwill have been excluded from the revenue entered
- Associated revenue entered should be included in the threshold test where relevant
- Special rules may apply to taxi, commercial ride-share, charities, non-profits, public service bodies, non-residents, digital platform operators, and Quebec QST registrants
- This is an estimate for planning only — not tax advice
What counts toward the $30,000 threshold?
For most self-employed Canadians and small businesses, only certain types of revenue generally count toward the small supplier threshold. Using the right numbers matters: including the wrong amounts could cause you to under- or over-estimate your registration position.
Generally count toward the threshold
- Taxable sales of goods or services (5%, 13%, or 15% rate depending on province)
- Zero-rated supplies (0% GST/HST but still count toward the threshold)
- Freelance, consulting, contractor, and gig income from taxable services
- Taxable online sales of goods or services to Canadian customers
- Taxable delivery income (for most delivery work following normal rules)
- Taxable supplies from associated businesses or associated persons, where relevant
Generally do not count toward the threshold
- Exempt supplies (residential rent, most health services, financial services)
- Financial services
- Sales of capital property (equipment, vehicles used in the business)
- Goodwill from selling a business
- GST/HST collected from customers (track this separately)
- Income that is not from taxable supplies
If you are unsure whether a particular revenue stream counts, confirm with CRA or a qualified tax professional. These rules can have nuances depending on the nature of the supply.
Voluntary registration
Even if your taxable revenue is below the $30,000 threshold, you may generally choose to register for GST/HST voluntarily if you make taxable supplies in Canada. Voluntary registration may make sense if you have significant business input costs and want to claim input tax credits (ITCs) to recover the GST/HST you pay on those inputs.
Once registered — whether voluntarily or because registration is required — you generally must charge GST/HST on taxable supplies, collect it from customers, and remit net amounts to CRA on a regular schedule. You must also file GST/HST returns for each reporting period. These are ongoing obligations; registering is not a one-time event.
If you are already registered, you may be able to use the CRA Quick Method to simplify how you calculate and remit GST/HST. Use the GST/HST Quick Method Calculator to compare remittance methods.
GST/HST registration is separate from income tax
GST/HST and income tax are two distinct obligations. A self-employed person may owe income tax on self-employment income even when they are well below the GST/HST registration threshold. Conversely, registering for and charging GST/HST does not reduce income tax obligations — they are calculated and filed separately.
GST/HST collected from customers is not income. It belongs to the CRA and must be remitted net of eligible input tax credits. Treating GST/HST collected as revenue is a common error.
For income tax and CPP planning, use the Self-Employed Tax Calculator to estimate how much to set aside from self-employment income.
CRA quarterly instalments are also separate from GST/HST. Instalments are advance payments toward income tax and CPP — not GST/HST remittances. If your annual tax owing may exceed the instalment threshold, use the Quarterly Tax Instalment Calculator to plan payment dates.
Ride-share, taxi, and delivery work
Commercial ride-share and taxi income is subject to special GST/HST rules under the Excise Tax Act. Ride-share and taxi operators generally must register for GST/HST and charge it on passenger transportation fares, even if their total revenue is below the $30,000 small supplier threshold. The normal $30,000 threshold exemption generally does not apply to this type of taxable passenger transportation service.
Delivery-only income (such as food or courier delivery) generally follows the normal $30,000 small supplier rules rather than the ride-share special rule. However, mixed activities — where a person does both ride-share and delivery work — can create more complex situations. If you combine these activities, confirm your obligations with CRA or a qualified professional.
The rules around ride-share platforms and what constitutes a taxable supply of passenger transportation can be detailed. Always confirm current requirements directly with CRA.
Frequently asked questions
- What is the GST/HST small supplier threshold?
- For many regular businesses, the common threshold is $30,000 in taxable supplies in a single calendar quarter or over four consecutive calendar quarters. Some organizations and activities have different rules. Taxi and ride-share operators generally must register regardless of revenue.
- Is the $30,000 threshold based on profit or revenue?
- Revenue. It is generally based on taxable revenue before expenses — not profit. You may have a net loss and still need to register if your gross taxable revenue exceeds the threshold.
- Does the $30,000 threshold include GST/HST?
- For someone who is not yet registered, the threshold is generally based on revenue from taxable supplies before GST/HST is charged. Once registered, GST/HST collected should be tracked separately and is not your income.
- What happens if I exceed $30,000 in one calendar quarter?
- You may stop being a small supplier on the sale that caused you to exceed $30,000. GST/HST may need to be charged on that sale. Confirm your effective registration date and requirements with CRA.
- What happens if I exceed $30,000 over four consecutive quarters?
- You may generally stop being a small supplier at the end of the month after the quarter in which you crossed the threshold. Registration is generally required before your first taxable supply after that point.
- Do Uber, Lyft, or taxi drivers get the $30,000 threshold?
- Commercial ride-share and taxi drivers generally must register for GST/HST even if they are under the $30,000 threshold. The small supplier exemption generally does not apply to taxable passenger transportation services.
- Does food delivery follow the same rule as ride-share?
- Delivery-only work generally follows the normal $30,000 small supplier threshold rules, while commercial ride-share and taxi services have special rules. Mixed activities can be more complex — confirm with CRA if your work combines both.
- Can I register voluntarily before reaching $30,000?
- Generally yes, if you make taxable supplies in Canada. Voluntary registration may allow input tax credits, but it also means you must charge, collect, remit, and file GST/HST returns on an ongoing basis.
- Does this checker apply in Quebec?
- Quebec has GST and QST rules, with the QST generally administered by Revenu Québec. This checker provides general federal GST/HST context only and does not determine QST registration obligations. Confirm both obligations with Revenu Québec or a qualified professional.
- Is this tax advice?
- No. This checker is an educational estimate for planning purposes only. Confirm your registration obligation, effective date, and any special rules with CRA or a qualified Canadian tax professional.
GST/HST Quick Method Calculator
If you are already registered, compare the regular remittance method against the CRA Quick Method to estimate which approach may result in lower GST/HST owing.