Skip to main content
CAPODCanada
Canadian seller compliance

GST/HST Registration Threshold Calculator

Combine taxable sales from Etsy, Shopify, marketplaces, wholesale, and offline channels to check the CRA's $30,000 single-quarter and rolling-quarter tests.

Enter worldwide taxable sales

Use sales before GST/HST and include zero-rated supplies and associated businesses where applicable. Do not enter profit or marketplace payouts after fees.

$
$
$
$
$

This tracker runs both federal tests. It does not determine separate BC, Manitoba, Saskatchewan, or Quebec registration obligations.

How the two CRA threshold tests work

Most businesses must watch both tests. A single calendar quarter over CA$30,000 can create an immediate obligation on the sale that crosses the line. If several consecutive quarters exceed CA$30,000 together—but none does alone—the effective date generally comes later, after the month following the completed quarter.

The calculation uses worldwide taxable supplies, including zero-rated supplies and applicable sales by associates. It is not limited to money deposited by one marketplace, which is why a combined tracker is useful for multi-channel POD sellers.

Official references

Related Canadian seller tools

Sales Tax CalculatorEtsy Fee CalculatorProvincial Tax Guide

GST/HST threshold questions

What is the GST/HST small-supplier threshold in Canada?

For most businesses, the federal threshold is more than CA$30,000 in worldwide taxable supplies in one calendar quarter or across four or fewer consecutive calendar quarters. Public service bodies and special business types can follow different rules.

What happens if I exceed $30,000 in one quarter?

CRA guidance generally says you stop being a small supplier on the sale that pushes the quarter over $30,000. Your effective registration date is no later than that sale, and you generally have 29 days to register.

What happens if I exceed $30,000 across several quarters?

If no single quarter exceeds $30,000 but consecutive completed quarters do, CRA guidance generally keeps you a small supplier through the month after the quarter in which the total is exceeded. Registration timing then depends on your first taxable supply after small-supplier status ends.

Should Etsy, Shopify, and offline sales be combined?

The federal test looks at worldwide taxable supplies rather than one platform's payout. Combine applicable sales across channels and associated businesses, and exclude GST/HST itself. Confirm unusual supplies with CRA or a tax professional.

Can I register before reaching $30,000?

Eligible businesses can generally register voluntarily. Registration creates collection, filing, and remittance obligations, but may also allow eligible input tax credits.

This calculator is an educational planning aid, not tax or legal advice. It does not cover every exception, associate relationship, non-resident rule, or separate provincial registration requirement. Confirm your effective date with CRA or a qualified Canadian tax professional.