When do you need to register for GST/HST?
Most small businesses in Canada don't have to charge GST/HST until their sales pass $30,000. How that $30,000 is counted catches people out, so here's how it works.
The $30,000 small supplier rule
You're a small supplier while your taxable sales are $30,000 or less over the last four calendar quarters in a row, and in any single quarter. It's not your business year and it's not per year: it rolls forward every quarter.
What happens when you pass it
- Passing $30,000 in a single calendar quarter: you're no longer a small supplier straight away, and you charge GST/HST from the sale that took you over.
- Passing it over four quarters: you have until the end of the month after the quarter you passed it in to start charging, and you must register within 29 days after that.
- You can register before you have to. Then you can claim back the GST/HST you pay on business costs.
Rates in 2026
GST is 5% in Alberta, British Columbia, Manitoba, Quebec, Saskatchewan and the territories. HST is 13% in Ontario, 14% in Nova Scotia, and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. Quebec also has QST, and BC, Manitoba and Saskatchewan have their own provincial sales tax, handled separately.
The Quick Method
Small businesses with up to $400,000 in sales can use the Quick Method: you charge the normal rate, but send the CRA a lower percentage of your sales including tax, and you don't claim credits on everyday costs. For service businesses it's often simpler and leaves a little more in your pocket. There's also a 1% credit on the first $30,000 each year.
Common questions
Do I count sales from outside Canada?
Most exports are zero-rated, which still count as taxable sales for the $30,000 test even though no tax is charged.
When is my return due?
Most small businesses file once a year. As a sole proprietor with a December year-end, the return is due June 15 and any amount owing April 30.
General information for 2026 from the CRA. Check canada.ca for your own situation.