Canada's GST/HST threshold is a rolling test, not just a year-end number

The hook

“A lot of small businesses still think GST/HST registration only matters once the calendar year crosses CA$30,000.”

CRA guidance is more precise than that. Small-supplier status depends on staying at or below CA$30,000 in any single calendar quarter and over the last four consecutive calendar quarters. RC4022 also shows that the timing changes depending on how the threshold is crossed, which is why a founder who waits for year-end can already be late.

The takeaway

In Canada, the safer habit is to watch taxable revenue quarter by quarter instead of treating GST/HST as a December surprise.

Official sources

General Information for GST/HST Registrants

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