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

Most self-employed people in Canada don't have to register for GST/HST until they stop being a small supplier. Here's how the CRA's test works for most businesses. Charities and public service bodies use different limits.

The two tests

Situation	Result
Your taxable revenue does not go over $30,000 in any four consecutive calendar quarters	You're a small supplier. You don't have to register, but you can register voluntarily.
You go over $30,000 in a single calendar quarter	You stop being a small supplier right away. You charge GST/HST on the sale that took you over, and register within 29 days.
You go over $30,000 across the last four (or fewer) quarters, but not in one quarter	You stop being a small supplier at the end of the month after the quarter you went over. You start charging on your first sale after that.

Calendar quarters are January to March, April to June, July to September and October to December.

What counts toward the $30,000

Revenue before expenses from your worldwide taxable supplies, including zero-rated supplies, from all your businesses and your associates'.
It does not include exempt supplies, financial services, sales of capital property, or goodwill from selling a business.

Example

A freelance designer bills $6,000, $8,000, $9,000 and $5,000 over four quarters, for $28,000 total. They're still a small supplier. If the next quarter is $9,000, the latest four quarters add up to $31,000 ($8,000 + $9,000 + $5,000 + $9,000). They stop being a small supplier at the end of the month after that quarter.

Exceptions

Self-employed taxi and commercial ride-sharing drivers (for example Uber or Lyft) must register even if they're small suppliers.
Voluntary registration lets you claim input tax credits, but you then have to charge GST/HST and file returns. You may need to stay registered for at least a year.

Tracking it

Add up your taxable revenue by calendar quarter as you go, so you can see when you're getting close to $30,000.

Want this in a spreadsheet? The Canada Self-Employed Income, Expense & GST/HST Tracker ($19 CAD, Excel/Google Sheets) does these totals for you.

Printable summary

Flowchart: the GST/HST $30,000 small supplier test, single-quarter and four-quarter rules — The $30,000 small supplier test as a one-page chart. Free to save or share with a link back to this page.

Sources

Not tax advice. General information summarized from canada.ca. Rules change and depend on your situation, so check the CRA source pages and consult a qualified accountant.