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GST/HST Threshold Tracker

2025
Quarterly Revenue
$
$
$
$
Registration Status

Registration Required

Your 4-quarter total of $32,000.00 exceeds the $30,000 threshold. You must register for GST/HST within 29 days.

$0$30,000 threshold
100% of threshold

Rolling Total

$32,000.00

Room Remaining

Over by $2,000.00

Quarterly Breakdown
Q1 (Jan-Mar)$5,000.00
Q2 (Apr-Jun)$8,000.00
Q3 (Jul-Sep)$9,000.00
Q4 (Oct-Dec)$10,000.00
4-Quarter Total$32,000.00
Average / Quarter$8,000.00
Projected Annual$32,000.00
If Registered: Estimated HST 13%
Total Revenue$32,000.00
Tax Rate (HST 13%)13.00%
Estimated Tax to Collect$4,160.00

Remember: GST/HST collected is not your money — it is held in trust for CRA. Set it aside in a separate account. You can offset it with Input Tax Credits on business purchases.

More Information
Understanding GST/HST Registration in Canada

Key information about the small supplier threshold and GST/HST registration

You are considered a "small supplier" if your total worldwide taxable supplies (revenue from taxable goods and services) are $30,000 or less in a single calendar quarter or over four consecutive calendar quarters. Once you exceed this threshold, you must register for GST/HST within 29 days.
The small supplier exemption allows businesses with taxable revenues of $30,000 or less to avoid collecting and remitting GST/HST. You lose small supplier status on the day you exceed $30,000 in a single quarter, or immediately after the four consecutive quarters where the cumulative total exceeds $30,000.
Yes. Voluntary registration lets you claim Input Tax Credits (ITCs) to recover GST/HST paid on business purchases. This can be significant if you have substantial business expenses. It also makes your business appear more professional to other registered businesses who need GST/HST-compliant invoices.
ITCs allow registered businesses to recover the GST/HST paid on purchases used in commercial activities. For example, if you pay $500 in GST/HST on business supplies, you can claim $500 in ITCs against the GST/HST you collect. This effectively makes the tax a pass-through for registered businesses.
Filing frequency depends on your annual revenue: under $1.5M can file annually; $1.5M to $6M must file quarterly; over $6M must file monthly. You can voluntarily choose a more frequent filing period. Annual filers must file within 3 months of their fiscal year-end.
If you exceed $30,000 in a single calendar quarter, you are no longer a small supplier on the day the supply that causes the threshold to be exceeded is made. You must register within 29 days and begin collecting GST/HST on all subsequent taxable supplies from that date forward.
You can register online through CRA Business Registration Online, by phone (1-800-959-5525), or by mailing Form RC1 (Request for a Business Number). You will receive a Business Number (BN) with an RT program account identifier for GST/HST purposes.

CRA-Aligned: This tracker uses the official CRA $30,000 small supplier threshold for the 2025 tax year. Certain types of revenue (exempt supplies) are excluded from the calculation. Consult a tax professional for personalised advice.

Disclaimer: This calculator provides estimates based on current CRA rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant before making financial decisions. Read our terms

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