Glossary
Small supplier threshold
The small supplier threshold is the level of worldwide taxable revenue below which a business is not required to register for GST/HST, set at $30,000 whether reached in a single calendar quarter or across four consecutive quarters. Below that line you are a small supplier and registration stays optional; cross it and you must register within 29 days of the sale that pushed you over. Registering, even voluntarily below the threshold, is what opens the door to claiming input tax credits on business purchases. Our GST/HST registration guide walks through the rolling test and the registration steps.
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