GST/HST Registration Calculator: Do You Have to Register? ($30,000 Rule)

What counts toward the $30,000

Counts: all worldwide taxable sales before expenses — including zero-rated sales (exports, most sales to US clients!) and sales by anyone associated with you. It's based on when the amount became due (invoice date), not when you got paid.

Doesn't count: exempt supplies, financial services, sales of capital property (your old laptop), goodwill from selling a business, and GST/HST itself.

US clients: your exports are usually zero-rated (you charge 0%), but they still count toward the $30,000 test. Crossing the threshold on US revenue alone still forces registration.

The two ways you cross it

Inside one calendar quarter: you stop being a small supplier immediately before the sale that puts you over. That very invoice must include GST/HST, and you must register within 29 days of it.

Across four consecutive quarters (but never in one quarter): you keep small-supplier status until the end of the month after the quarter you crossed in. Your first sale after that grace month must include GST/HST; register within 29 days of that sale.

Calendar quarters start January 1, April 1, July 1 and October 1 — not "any 12 months."

Registered? Two things to do next

Once registered, you charge GST/HST and can claim back the tax on your business purchases (ITCs) — track them with the free expense tracker. And check whether the Quick Method would let you keep more of the tax you collect — for many service freelancers it saves real money.

FAQ

Registration itself is free — don't pay anyone for it

You register directly with the CRA at no cost (online through Business Registration Online, or by phone). Services that charge to "register your GST number" are charging for a form you can do yourself in minutes.

Should I register before I have to?

Voluntary registration lets you claim input tax credits on your purchases (laptop, software, phone plan). If your clients are businesses (they don't care about the tax, they claim it back) and you have real expenses, registering early often pays. If your clients are consumers, it makes you 5-15% more expensive.

Does the $30,000 reset each year?

No — that's the most common mistake. The test looks at any single calendar quarter and at every rolling window of four consecutive quarters. There is no January reset.

I crossed the threshold months ago and never registered

You were required to charge GST/HST from your effective date — the CRA can assess you for tax you never collected, plus interest. Register now with a backdated effective date and talk to the CRA (or a professional) about the missed period. Waiting makes it worse.

Do you have to register for GST/HST?

What counts toward the $30,000

The two ways you cross it

Registered? Two things to do next

FAQ