Local · CA
Do I need to charge GST/HST in Canada?
Short answer
For most businesses, exceeding CA$30,000 in worldwide taxable supplies in a single calendar quarter or over four consecutive calendar quarters can trigger GST/HST registration. Timing differs between the tests, and special rules apply.
Detailed answer
Apply both small-supplier tests
The ordinary CA$30,000 threshold considers worldwide taxable supplies, including zero-rated supplies and certain associated persons. You can lose small-supplier status by exceeding the threshold in one calendar quarter or over four consecutive calendar quarters; the registration and effective-date consequences differ. Special rules apply to some businesses and organisations.
Track before you exceed it
Maintain a quarterly taxable-supply schedule and review CRA's current effective-date rules. Once registered, apply the correct GST/HST treatment and retain supporting records. Provincial sales taxes and Quebec requirements need separate consideration. Ask your adviser to review cross-border supplies and voluntary registration rather than assuming every sale has the same tax rate.
Official sources
Published by Expert Bookkeeping Services · Last updated 2026-11-01. General information only — confirm specifics for your situation with a qualified adviser.
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