Free · no sign-up · nothing storedLaw checked 2 November 2026

GST/HST Small Supplier Calculator: Do I Need to Register at $30,000?

When do I have to register for GST/HST?

When taxable sales go over $30,000 in a single calendar quarter or over the last four calendar quarters. Over in one quarter: GST/HST applies from the sale that crossed it. Over across four quarters: you stop being a small supplier at the end of the month after that quarter. Either way you have 29 days from the effective date to register.

Most side-sellers watch the yearly total and miss the quarter: a single quarter over $30,000 means GST/HST applies to the very sale that crossed the line, not from next month.

Enter your sales for the last four calendar quarters and the calculator shows where you stand, which rule applies and the dates that follow from it.

Use the calculator All free tools

Built by Muhammad Shahzeb Anwar, MSc Industrial and Organizational Psychology. Each rule comes from the CRA's own GST/HST registration pages, linked below.

The calculator

Check your last four quarters

Runs in your browser. Nothing you type is stored or sent anywhere.

Where and when

Calendar quarters: Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec.

Taxable sales, before GST/HST

Include zero-rated sales; leave out exempt sales, capital property and financial services.

The two ways to cross $30,000

In a single calendar quarter. You stop being a small supplier on the sale that takes that quarter over $30,000. Your registration takes effect no later than the day of that sale, so GST/HST applies to it.

Over four consecutive quarters (without any one quarter going over). You stop being a small supplier at the end of the month after the quarter in which the four-quarter total went over $30,000. Registration takes effect no later than your first sale after that.

In both cases you have 29 days from the effective date of registration to register. Count taxable sales before GST/HST, including zero-rated ones such as most exports, for you and any associated business. Exempt sales, sales of capital property, goodwill on selling a business and financial services do not count.

Worked example

An Ontario seller made $6,000 in April to June 2025, $8,000 in July to September, $9,000 in October to December and $8,000 in January to March 2026. No quarter is over $30,000, but the four quarters to 31 March 2026 add up to $31,000. She stops being a small supplier at the end of April 2026. Her next sale is on 3 May 2026, so registration takes effect no later than 3 May, and she has until 1 June 2026 to register. From then on she charges 13% HST.

GST/HST rates by province and territory

Province or territoryRateTax
Alberta5%GST
British Columbia5%GST
Manitoba5%GST
New Brunswick15%HST
Newfoundland and Labrador15%HST
Northwest Territories5%GST
Nova Scotia14%HST
Nunavut5%GST
Ontario13%HST
Prince Edward Island15%HST
Quebec5%GST (plus QST)
Saskatchewan5%GST
Yukon5%GST

Nova Scotia's HST fell from 15% to 14% on 1 April 2025. The rate depends on where a sale is made (usually where your customer is), not only where you live. Quebec's QST and the PST in British Columbia, Manitoba and Saskatchewan are separate provincial taxes with their own rules.

CPP on the same side income

Self-employed people pay both halves of CPP: 11.9% of net self-employment earnings above the $3,500 basic exemption, up to $74,600 in 2026 (maximum $8,460.90), plus 8% CPP2 on earnings between $74,600 and $85,000 (maximum $832). For 2027 the limits are $76,700 and $87,400. CPP already taken from a job's pay counts first.

Before you rely on this

What this will not tell you

This applies the small supplier tests to the four quarter totals you enter. It cannot see earlier four-quarter windows, sales of associated businesses you leave out, or which supplies are exempt or zero-rated in your case. It does not cover Quebec's QST, provincial sales taxes, non-resident digital platform rules or the quick method. Nothing you type leaves your browser.

Questions

Questions people actually ask

What is the GST/HST small supplier threshold?

$30,000 of taxable sales (before GST/HST, including zero-rated sales, and including associated businesses) in a single calendar quarter or over the last four consecutive calendar quarters.

Is the $30,000 limit per year?

No. It is measured over any four consecutive calendar quarters, and separately for a single quarter. Going over $30,000 in one quarter makes GST/HST apply from the sale that crossed it.

How long do I have to register for GST/HST?

29 days from your effective date of registration, according to CRA's registration examples.

Do Uber and Lyft drivers need a GST/HST number?

Yes. Self-employed commercial ride-sharing drivers must register for GST/HST even if they are small suppliers.

Do I charge GST/HST on the sale that takes me over $30,000?

If you crossed $30,000 in a single calendar quarter, yes: your registration takes effect no later than the day of that sale. If you crossed it over four quarters, you start from your first sale after the end of the month following that quarter.

What is the HST rate in Ontario?

13%. It is 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island, 14% in Nova Scotia, and 5% GST in the other provinces and the territories.

Where every rule comes from

Sources

Checked against the text of the law on 2 November 2026. Laws and notified rates change; if a source below has moved on, the source wins over this page.

  1. CRA: When to register for and start charging the GST/HST: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html
  2. CRA: GST/HST rates by province: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html
  3. CRA: GST/HST for taxi and commercial ride-sharing drivers: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-specific-situations/taxi-ride-sharing-drivers.html
  4. CRA: CPP contribution rates, maximums and exemptions: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html
  5. CRA: YMPE and YAMPE (2026 and 2027): https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/pspa/mp-rrsp-dpsp-tfsa-limits-ympe.html
Citation

Cite this tool

Free to use and free to quote. If a figure here is useful in something you are writing, a link back is all that is asked.

Muhammad Shahzeb Anwar, MSc Industrial and Organizational Psychology. GST/HST $30,000 Small Supplier Calculator. Shahzeb Speaks. https://www.shahzebspeaks.com/gst-hst-registration-30000-calculator/

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Track every sale, not just four totals

The Side-Hustle GST/HST $30k + CPP Tracker (Excel, Google Sheets and an offline web page) logs each sale and expense, flags the exact sale that takes a quarter over $30,000, works out the dates for the four-quarter rule, and estimates your self-employed CPP and CPP2 with a monthly set-aside.

Get the tracker, US$10