Free GST/HST Threshold Tracker
Enter your last four quarters of taxable revenue and see exactly where you stand against the $30,000 small-supplier registration line.
Last four calendar quarters of taxable revenue
Use your invoiced revenue for taxable supplies (not zero-rated or exempt). Q1 is the most recent quarter; Q4 is the oldest.
$
$
$
$
Rolling 4-quarter total
$0
$0
$30,000 threshold
$30,000 of headroom remaining.
You are below the $30,000 small-supplier threshold and not required to register. You can still register voluntarily if you want to claim Input Tax Credits on business inputs.
Two ways to cross the threshold
Crossing $30,000 in a single calendar quarter triggers immediate registration. Crossing $30,000 across four consecutive calendar quarters triggers registration at the end of the month following the quarter in which the threshold was exceeded.
What counts as “taxable revenue”
Revenue from taxable supplies of goods or services. Most contractor work qualifies (labour, materials passthrough). Zero-rated supplies (basic groceries, most exports) count toward the threshold. Exempt supplies (residential rent, most financial services) do not.
Why you may want to register before $30K
Voluntary registration lets you claim Input Tax Credits on the GST/HST you paid on business inputs (tools, vehicles, materials). For material-heavy trades, voluntary registration often nets out in favour even below the threshold.
Provincial PST thresholds are different
The $30,000 figure above is the FEDERAL GST/HST threshold. Provincial PST rules vary and several are much stricter.
- BC PST. Out-of-province sellers register when BC revenue exceeds $10,000 over 12 months (rolling). In-province businesses register at the first taxable sale.
- SK PST. No commercial small-supplier threshold. Out-of-province vendors selling tangible goods or taxable services in Saskatchewan must register regardless of sales volume.
- MB RST. Commercial sellers register before the first taxable sale.
- QC QST. Resident vendors register at the same $30,000 threshold as GST/HST. Specified suppliers (non-resident digital) register at any amount.
General information, not tax advice. This tracker uses the federal $30,000 small-supplier threshold under section 148 of the Excise Tax Act. Specific scenarios (associated persons, public service bodies, charities, taxi and ride-share operators) have different rules. Before relying on registration timing, confirm with the CRA or a CPA licensed in your province. Markup is a software platform, not a tax firm.
Stop tracking this in a spreadsheet
Markup watches your taxable revenue and alerts before you cross the threshold.
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