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The GST/HST $30,000 small supplier threshold, explained

Many gig workers hear about the $30,000 GST/HST number. This guide explains the rule as the CRA words it.

Not tax advice. This is general information, not advice for your situation. Date checked: October 23, 2026. Rules can change, so read the sources at the bottom.

The short version

A small supplier does not have to register for GST/HST. The CRA says you are a small supplier if your taxable revenue does not go over $30,000 across four consecutive calendar quarters.

A calendar quarter is a three-month block that starts January 1, April 1, July 1 or October 1.

What counts toward the $30,000

  • Revenue before expenses.
  • Taxable supplies, including zero-rated supplies, made in Canada and outside Canada.
  • All your businesses, and the revenue of your associates.

The CRA says to leave out financial services, sales of capital property, and goodwill from the sale of a business.

Two ways to cross the line

In a single quarter. If you go over $30,000 in one calendar quarter, you are no longer a small supplier. You must register. You have to charge GST/HST on the sale that took you over.

Over four quarters. If you go over $30,000 across the previous four quarters, but not in a single quarter, you stop being a small supplier at the end of the month after that quarter. You start charging GST/HST on your first supply after that date.

Here is a made-up example. Your quarterly revenue is $9,000, $9,000, $9,000 and $5,000. That totals $32,000 over four quarters, with no single quarter above $30,000. The four-quarter rule applies.

The CRA says you have 29 days from the effective date to register.

You can register early

If you stay under $30,000, you do not have to register. The CRA says a small supplier can still register voluntarily.

Rideshare and taxi drivers

The CRA has a separate rule here. A self-employed taxi driver or commercial ride-sharing driver has to register for GST/HST even if they are a small supplier. The CRA says the effective date is the day you start supplying taxable passenger transportation services.

Not confirmed: The CRA page we read names taxi and commercial ride-sharing drivers. We did not find a similar rule there for other kinds of app-based work. Check with the CRA for your situation.

Quebec

The CRA's general information guide (RC4022) says that in Quebec, Revenu Québec generally administers the GST/HST. If the physical location of your business is in Quebec, you file your GST/HST returns with Revenu Québec.

If you cross the line

Read the CRA page linked below for the exact date you must start charging. Then register within the time it gives. Keep your quarter-by-quarter totals so you can see how you got there.

A simple self-check

  1. List your calendar quarters: January to March, April to June, July to September, October to December.
  2. For each quarter, write your taxable revenue before expenses.
  3. Check whether any single quarter is over $30,000.
  4. Add up the latest four quarters and compare the total with $30,000.
  5. Repeat at the end of every quarter.

Do not forget revenue from other businesses you run, or from associates. The CRA counts those as well.

Why tracking by quarter helps

The test looks at rolling calendar quarters, not just your tax year. Keep a running total of your taxable revenue for each quarter. Then you can see the four-quarter total at any time. Next, see our guides on instalment due dates and Form T2125 expense categories.

Sources

Date checked: October 23, 2026. Not legal, tax or accounting advice. Rules change, so check the official pages before you act.

Want this in a ready-to-use tool? The tracker is a spreadsheet for logging income and expenses, watching the GST/HST $30,000 total and noting instalment dates. See the Self-Employed Income, Expense and Tax Set-Aside Tracker (Canada, 2026) (CA$24) or buy it now.

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