Foreign-client work can still count toward Canada's C$30,000 small-supplier threshold—even when you believe the service is zero-rated. Track both CRA tests without uploading invoice data.
One more invoice may change your registration timing.
Worldwide taxable supplies from all your businesses and associates count—including zero-rated supplies. Exempt supplies are different.
See why US revenue can count →No data yet · start above or load the example
Add your first supply or load four fictional rows to see how the two tests work.
The tracker gives you a quick reading. The Action Kit prepares the next decision. The offline Quarterly Review Workspace keeps the evidence, FX record, and both threshold tests in one reusable local file.
Educational workflow tools, not individualized tax advice. Secure checkout opens in a new tab.
Device-local supply log, fixed-quarter calculations, unresolved sensitivity, FX evidence, JSON backups, CSV export, and a printable quarter record.
See workspace detailsEducational workflow tools, not individualized tax advice. Secure checkout opens in a new tab.
Get the Action Kit and the reusable offline workspace together. Save C$9 compared with buying both separately.
Compare the bundleEducational workflow tools, not individualized tax advice. Secure checkout opens in a new tab.
CRA applies an immediate single-quarter test and a completed four-quarter test. Crossing the same C$30,000 line can produce a different effective date.
You stop being a small supplier on the supply that pushes the calendar-quarter total over the limit. The entire supply is subject to its applicable rate; a valid zero-rated supply remains at 0%.
If no single quarter crosses, small-supplier status ends at the end of the month after the crossing quarter. The first later taxable supply made in Canada sets the effective date.
Place-of-supply and export rules are fact-specific. You choose the classification; confirm uncertain work with CRA or a tax professional.
For a sole proprietor, the threshold uses worldwide taxable supplies from all businesses and applicable associates—not profit after expenses.
Taxi and ride-share operators, non-residents, charities, public bodies, and Quebec QST situations can follow additional or different rules.
Read the Québec GST/QST threshold guide →Thirty North is an educational estimator, not tax, accounting, or legal advice. Results depend entirely on the threshold dates, amounts, and classifications you enter. It does not determine whether a supply is made in Canada, taxable, zero-rated, exempt, or excluded. Verify your obligations with CRA, Revenu Québec where applicable, or a qualified adviser before acting.