Pro income is used as a starting point. Remove any exempt supplies, capital-property sales, financial services, GST/HST collected, or other amounts that do not belong in the small-supplier test.
Province affects the rate you may charge after registration. It does not change the $30,000 federal threshold.
Revenue before expenses from taxable and zero-rated supplies. Do not include GST/HST collected.
Enter taxable and zero-rated supplies of associated persons/businesses for the same calendar quarter where applicable. Associated-person rules can be complex; leave 0 if none.
This is a one-time snapshot. Sidehub Pro tracks your GST/HST position all year alongside income tax and expenses.
Start a free Pro trial →You’re signed in to Sidehub Pro — your tracked numbers are pre-filled above.
← Back to dashboard- Regular GST/HST small supplier threshold ($30,000)
- Single-quarter test (current quarter vs $30,000)
- Four-quarter rolling test
- Ride-share / taxi must-register rule
- Province rate display after registration
- Associated business revenue by calendar quarter
- Quebec QST registration obligations
- Charity / non-profit / public service body rules
- Non-resident GST/HST rules
- Digital platform operator rules
- Exact effective registration date
- Personalized tax advice
How the $30,000 threshold works
If taxable revenue exceeds $30,000 in one calendar quarter, you may stop being a small supplier on the sale that caused you to exceed the threshold. GST/HST may need to be charged on that sale and all taxable supplies after it. Registration is generally required within CRA’s required timing for that supply.
If taxable revenue exceeds $30,000 over four consecutive calendar quarters, you generally remain a small supplier until the end of the month after the quarter where you crossed the threshold. Registration is generally required before the first taxable supply after that point. Track revenue by calendar quarter — not just by tax year — to catch the crossing point.
Generally count toward the threshold: taxable sales of goods or services, zero-rated supplies, freelance/consulting/contractor income, online sales to Canadian customers, taxable delivery income, associated business taxable supplies.
Generally do not count: exempt supplies (residential rent, most health services), financial services, sales of capital property, goodwill from selling a business, GST/HST collected from customers.
If unsure whether a revenue stream counts, confirm with CRA or a tax professional.
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).
Once registered, you generally must charge GST/HST on taxable supplies, collect it, and remit net amounts to CRA on a regular schedule. If already registered, you may be able to use the CRA Quick Method to simplify remittance. Use the GST/HST Quick Method Calculator to compare options.
GST/HST and income tax are two distinct obligations. A self-employed person may owe income tax on self-employment income even when well below the GST/HST registration threshold. GST/HST collected from customers is not income — it belongs to CRA and must be remitted net of eligible input tax credits.
For income tax and CPP planning, use the Self-Employed Tax Calculator. For CRA quarterly instalment planning, use the Tax Instalment Calculator — instalments are advance payments toward income tax and CPP, not GST/HST remittances.
Frequently asked questions
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.
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.
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.
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.
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.
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.
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.