Everything you need to know about the $30,000 threshold, when to register, and how to keep an eye on it.
The Goods and Services Tax (GST) is a 5% federal tax applied to most goods and services sold in Canada. In some provinces, the GST is combined with the provincial sales tax into the Harmonized Sales Tax (HST), which ranges from 13% to 15% depending on the province.
As a small business owner, you need to understand GST/HST because once your revenue crosses a certain threshold, you're legally required to register for a GST/HST account with the Canada Revenue Agency (CRA), collect tax on your services, and remit it to the government.
Alberta, British Columbia, Manitoba, Saskatchewan, Quebec (QST separate), and the territories charge 5% GST only.
Ontario (13%), New Brunswick (15%), Newfoundland and Labrador (15%), Nova Scotia (14%), and PEI (15%) use the combined HST. See current CRA rates.
You are considered a "small supplier" if your total worldwide taxable revenue is $30,000 or less over four consecutive calendar quarters. Small suppliers are not required to register for or collect GST/HST.
You lose your small supplier status -- and must register -- in either of these situations:
In either case, you must register for a GST/HST account with the CRA and begin collecting tax. This is not optional -- it's a legal requirement.
The key detail most people miss: the four-quarter test is a rolling window. The CRA doesn't just look at your calendar-year income. They look at any four consecutive quarters. So even if your annual income is under $30K, you might cross the threshold if you earned enough in a specific 12-month stretch.
You don't need a complicated spreadsheet. You need every payment recorded, and a quarter-by-quarter total you check regularly.
In Biller, forward your Interac notification emails and each Autodeposit e-Transfer is recorded by client; card payments through Stripe land automatically, and you can add cash by hand.
At the end of each quarter, add that quarter's taxable revenue to the three before it. Biller Pro's reports show your totals by quarter, which makes this a two-minute job.
Once your rolling total passes about $25,000, start planning: talk to your accountant, and get ready to register and charge GST/HST.
Crossing the $30,000 threshold is not the end of the world -- it's actually a sign your business is growing. Here's what you need to do:
You must register for a GST/HST account within 29 days of your effective date of registration. Under the four-quarter test, you stop being a small supplier at the end of the month after the quarter in which you went over $30,000, and your effective date is no later than your first taxable sale after that. You can register online through CRA My Business Account, by phone, or by mail using Form RC1. One exception: if you cross $30,000 in a single calendar quarter, you stop being a small supplier immediately — you must charge GST/HST on the sale that put you over, and that sale's date becomes your effective date — the 29 days to register start from it.
Once registered, you must charge GST/HST on all taxable supplies. The rate depends on your province -- 5% GST in most provinces, or 13-15% HST in harmonized provinces.
The upside of registering: you can now claim back the GST/HST you pay on business expenses. This includes supplies, software subscriptions, and other costs of doing business.
You'll need to file GST/HST returns (annually, quarterly, or monthly depending on your revenue) and remit the tax you've collected, minus your ITCs.
The CRA uses a rolling 4-quarter window, not the calendar year. You could be under $30K for the year but over $30K in a rolling period.
You have only 29 days from your effective date of registration to register, and you owe GST/HST on taxable sales from that date whether or not you charged it. Late registration can result in penalties and interest on uncollected tax.
The CRA requires you to keep records of all income for at least 6 years. Relying on memory or email search is a recipe for trouble during an audit.
Once registered, many small business owners forget they can claim back GST/HST on their business expenses. This can save you hundreds or thousands per year.
Yes. Some businesses choose to register voluntarily so they can claim Input Tax Credits on their expenses. This can make sense if you have significant business costs. Once you register, though, you must start collecting tax from clients.
Most services in Canada are taxable, but some are exempt (like certain health and financial services). If you're unsure, check the CRA's list of exempt supplies or consult with an accountant. Biller records your payments either way — it's up to you and your accountant to determine what's taxable.
If the CRA determines you should have been registered, you'll owe the GST/HST you should have collected, plus interest and potential penalties. The penalty for late filing is 1% of the amount owing, plus 0.25% for each month you're late, up to 12 months.
No. Biller runs bookings, invoices, and payment tracking; it isn't tax software. It keeps a record of what you've been paid, which makes the threshold easier to keep an eye on. For actual tax filing, registration decisions, and complex tax questions, always consult a qualified accountant.
All facts in this guide are verified against official Canada Revenue Agency publications. Last reviewed June 2026.
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This page is general information, not financial, legal, or tax advice. We gathered it from public sources (banks, payment providers, government agencies such as the CRA, and published industry rates), and it reflects our understanding when it was last updated. Rates, limits, fees, and rules change without notice, and your situation may differ from the general case.
Before you rely on anything here, do your own due diligence: confirm the details with the original source, and check that they are still current. For advice about your own finances, taxes, or legal position, hire a qualified professional such as an accountant, lawyer, or financial advisor. See our Terms for the full disclaimer. Last updated September 2026.