HST

Small supplier limit calculation for most businesses

You do not exceed the $30,000 threshold over 4 consecutive calendar quarters.

THEN

You do not have to register. You may choose to register voluntarily if you make taxable sales, leases,or other supplies in Canada. Your effective date of registration is usually the day you request your GST/HST account (or up to 30 days before that day).

You exceed the $30,000 threshold in a single calendar quarter.

THEN

You must register for the GST/HST.

Your effective date of registration is no later than the day of the supply that made you exceed $30,000.

You have to start charging GST/HST on the supply that made you exceed $30,000.

You exceed the $30,000 threshold over the previous 4 (or fewer) consecutive calendar quarters (but not in a single calendar quarter).

THEN

You have to register for the GST/HST.

Your effective date of registration is no later than the beginning of the month after you are no longer a small supplier.

You have to start charging GST/HST on your taxable supplies starting on your effective date of registration.

Beancounter Bookkeeping & Advisory Services Inc.

Professional Bookkeeping, payroll, income tax & Commissioner Oath services

HST

When to register for and start charging the GST/HST

Small supplier limit calculation for most businesses

Example 1

Example 2

Example 3

example 4

Additional Information

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