Free tool · Canada · CRA threshold rules

GST/HST registration checker

Answer two questions about your revenue and what you do, and see which CRA registration rule applies to you — with the guide that walks through the next step. This checker states the CRA's threshold rules only. It gives no tax advice, and the CRA page governs if anything here differs.

Count taxable supplies, including zero-rated supplies, plus the taxable supplies of your associates. Do not count exempt supplies, financial services, sales of capital property, or goodwill.

The mandatory categories below override the $30,000 test: some activities must register even as a small supplier.

The rule that matches your answers

Every result states the CRA rule it matched and links to a live guide. Read the guide before you file anything. The CRA page linked in the guide is the authority.

How the matching works (CRA rules, stated as the CRA states them)

Small supplier, general businesses. You are a small supplier if your taxable supplies (including zero-rated supplies, plus your associates' taxable supplies) do not exceed $30,000 over 4 consecutive calendar quarters. A small supplier does not have to register, but may register voluntarily; the effective date of a voluntary registration is usually the day you request it, or up to 30 days before that day. Exceed $30,000 in a single calendar quarter and you stop being a small supplier on the supply that took you over that amount: charge GST/HST on that supply, and register within 29 days of the effective date. Exceed $30,000 over the previous 4 (or fewer) quarters but not in a single quarter, and you stop being a small supplier at the end of the month following that quarter, with an effective date no later than the first supply after that; register within 29 days.

Taxi and commercial ride-sharing. Self-employed taxi drivers and commercial ride-sharing drivers must register even if they are small suppliers. The effective date is the day they start supplying taxable passenger transportation services.

Charities and public institutions. Two tests, and you must be a small supplier under at least one: the $250,000 gross-revenue test and the $50,000 taxable-supplies test. Fail both tests and you must register, under the same single-quarter and four-quarter mechanics at $50,000, with the 29-day registration window.

Other public service bodies. The $50,000 threshold applies, with the same single-quarter and four-quarter mechanics and the 29-day registration window.

Non-residents. The rules differ by activity: cross-border digital products and services, goods located in Canada, and platform-based short-term accommodation may require registration under the digital-economy rules; sponsoring a convention in Canada with more than 25% Canadian attendees, and admissions to a place of amusement, seminar, activity, or event in Canada, require registration even as a small supplier. A non-resident with no business carried on in Canada (other than admissions) generally does not have to register.

Only exempt supplies. You generally cannot register if you provide only exempt supplies.

Sources: CRA, "When to register for and start charging the GST/HST" (canada.ca), opened at build time. No figure on this page comes from anywhere else.

Next step: read the full step-by-step guide: How to Register for GST/HST in Canada

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