GST/HST small supplier $30,000 checker

Enter your taxable supplies (revenue before expenses) for up to five consecutive calendar quarters. The checker applies the CRA's two $30,000 tests for most businesses: more than $30,000 in a single calendar quarter, and more than $30,000 over four (or fewer) consecutive calendar quarters. It shows which test, if any, your figures exceed and the date the CRA rule gives. Everything runs in your browser; nothing you type is sent anywhere.

The rules this checker uses

From the Canada Revenue Agency page When to register for and start charging the GST/HST (canada.ca, table "Small supplier limit calculation for most businesses"). Last verified: 2026-11-09.

• If you do not exceed the $30,000 threshold over four consecutive calendar quarters, you are a small supplier and do not have to register. You may register voluntarily.
• If you exceed $30,000 in a single calendar quarter, you are no longer a small supplier and have to charge GST/HST on the supply that made you exceed $30,000. Your effective date of registration is no later than the day of that supply.
• If you exceed $30,000 over the previous four (or fewer) consecutive calendar quarters, but not in a single quarter, you are no longer a small supplier at the end of the month following the quarter in which you exceeded $30,000. Your effective date of registration is no later than the day of your first supply after that.
• The CRA examples add that you will have to register within 29 days of your effective date of registration.
• A calendar quarter is three months beginning on the first day of January, April, July or October.
• What to count: for a sole proprietor, total revenues before expenses from worldwide taxable supplies (including zero-rated supplies) from all your businesses and those of your associates. Do not include financial services, sales of capital property, or goodwill from the sale of a business. The CRA page has the full definitions.

"Exceed" means more than $30,000. Exactly $30,000 does not exceed the threshold. Charities and public institutions use different tests ($250,000 and $50,000) that this checker does not cover. This is arithmetic on the figures you enter and a summary of the CRA table. It is not tax advice; if you are unsure what counts, the CRA page and a tax professional are the places to check.

Keeping the quarterly totals

The quarterly figures come straight from your invoices. A paid spreadsheet by Kyle Falk (Freelance Invoice & Payment Tracker) keeps what you billed and were paid each month. The Freelance Business Expense Log keeps the other side of the books, and the three-sheet bundle includes both with a budget planner. This checker stays free either way.