Everything you need to know about the $30,000 threshold, when to register, and how Biller tracks it for you automatically.
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 (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 shouldn't need a spreadsheet to know if you need to register for GST/HST. Biller does the math in real time.
Every e-Transfer you receive is automatically added to your rolling revenue calculation. No manual entry needed.
Biller continuously calculates your revenue across all possible 4-quarter windows, exactly as the CRA would.
When you hit $25,000 (83% of the threshold), Biller sends you an alert so you have time to plan for registration.
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 exceeding the threshold. You can register online through CRA My Business Account, by phone, or by mail using Form RC1.
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 after exceeding the threshold to register. 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 tracks your total revenue regardless -- 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 is an income tracking tool, not tax software. We help you know where you stand relative to the GST/HST threshold so you're not caught off guard. 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 March 2026.
The information on this page is for general informational purposes only and does not constitute financial, legal, or tax advice. While we strive to keep this content accurate and up to date, we make no guarantees about its completeness or reliability. Always consult your bank, a qualified professional, or the relevant authority for advice specific to your situation. Last updated March 2026.
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