10/09/2026
🧾 The $30K GST/HST Rule: It's NOT Per Year!
Happy Friday 🍁 Let's kick things off with one I see ALL the time: "I'll register for GST/HST once I make $30K this year." Sounds right... but that's not quite how it works 😉
1️⃣ It's a rolling 4-quarter test, not a calendar year
You're a "small supplier" (no need to register) as long as your taxable sales stay at $30,000 or less over any four consecutive calendar quarters. CRA checks this on a rolling basis, so it's not a once-a-year January reset.
Example: You earn $6K in Q4 2025, $7K in Q1, $8K in Q2 and $10K in Q3 2026. That's $31K over four quarters, so you've crossed the line even though no single calendar year hit $30K.
👉 When this happens, you stop being a small supplier at the end of the month after the quarter you went over, and you need to register within 29 days of that.
2️⃣ One BIG quarter can trigger it right away
If you go over $30K in a single quarter, you're no longer a small supplier immediately, and you have to charge GST/HST on the sale that pushed you over.
Example: You land a $35K contract in one quarter. GST/HST applies to that invoice, so register right away.
3️⃣ It's based on worldwide taxable sales
The $30K includes all your taxable sales (and those of associated businesses), not just your Canadian sales. Zero-rated sales count too.
⭐️ Common mistakes I see:
👉 Waiting until year-end to check
👉 Forgetting about associated corporations
👉 Not charging GST/HST on the invoice that crossed the line, then eating the tax yourself 😬
💡 Tip: Track your sales quarterly in a simple spreadsheet. Once you're getting close to $25K over four quarters, start planning to register. Voluntary registration can also make sense earlier if you have lots of expenses, since you can claim input tax credits.
Bottom line: the $30K test is ROLLING. Check it every quarter, not just once a year!
Already over the limit and didn't register? Don't panic 😅 Backdating is coming up in a future post. Drop your GST/HST questions below 👇
