Do I need a GST/HST number if I make less than C$30,000?

Under C$30,000 can mean small supplier—but calculate the right amount

For most businesses, the ordinary test is not annual net income, take-home pay, or deposits in a Canadian bank account. CRA looks at gross consideration from relevant worldwide taxable supplies, including zero-rated supplies, across the business activities and applicable associates that must be combined. Expenses and processor fees do not reduce that threshold total.

Check two fixed-calendar-quarter tests: whether the applicable total exceeds C$30,000 in one calendar quarter, and whether it exceeds C$30,000 over the previous four consecutive calendar quarters. The official wording is ‘exceeds’ or ‘does not exceed,’ so a total of exactly C$30,000 does not by itself cross the ordinary limit. The next countable supply can change the result.

Classify before relying on the arithmetic. Exempt supplies and specific exclusions are not treated the same as taxable or zero-rated supplies, and a foreign customer does not automatically remove a supply from the calculation.

Small-supplier status usually means no mandatory registration under the ordinary route

If you remain a small supplier under the ordinary rule and no exception applies, you generally do not have to register for GST/HST. An unregistered small supplier generally does not charge GST/HST and cannot claim input tax credits. Certain taxable real-property transactions and special regimes can follow different rules.

Small-supplier status is a GST/HST registration conclusion, not an exemption from income tax, recordkeeping, business registration, or other federal and provincial obligations. Preserve the calculation that supports the conclusion instead of treating ‘under C$30,000’ as a permanent label.

Monitor continuously. A single strong quarter and a total across four completed quarters can trigger different effective-date rules, so a once-a-year revenue check can identify the crossing too late.

Can I send an invoice without a GST/HST number?

If you have confirmed that you remain an unregistered small supplier under the ordinary rule and no exception applies, you generally do not charge GST/HST. Your invoice can still document the commercial transaction without a GST/HST line or registration number. Do not invent a number, label another charge as GST/HST, or collect GST/HST as though you were registered.

Keep the ordinary business record clear: identify the supplier and customer, assign a unique invoice reference, record the issue and payment dates, describe the work or goods, show the quantity or rate where useful, and keep the subtotal, total, currency, and payment terms visible. Those practical fields support your records; they do not replace any contract, industry, provincial, or client-specific requirement.

A note such as ‘GST/HST not charged — supplier is not registered for GST/HST’ records the invoicing reason without calling the supply exempt or zero-rated. Use that note only after confirming your current status, preserve the threshold calculation behind it, and recheck before the next invoice when revenue is near C$30,000.

• Do not display or collect a GST/HST amount when you are not registered.
• Do not describe a supply as exempt or zero-rated merely because no tax appears.
• Keep the invoice and the dated small-supplier calculation together in your records.
• Confirm Québec GST and QST status separately when both files may be relevant.

Check mandatory exceptions before relying on the threshold

The C$30,000 small-supplier route does not cover every business. CRA and Revenu Québec identify categories that can require registration regardless of ordinary annual taxable sales, including taxi and ride-sharing activities. Certain non-resident admissions and other special cases have their own rules.

Québec also lists QST-specific mandatory-registration categories, including certain sales of tobacco, fuel, alcoholic beverages, new tires, and road vehicles. A Québec business should review both the GST and QST files; one threshold calculation does not make every exception or effective date identical.

Charities, public service bodies, listed financial institutions, non-residents, digital-platform participants, mixed taxable and exempt activities, and associated persons can require a different calculation or registration analysis. Use the ordinary tracker as an alert, not as proof that a special rule cannot apply.

Voluntary registration changes both sides of the ledger

A small supplier making taxable sales, leases, or other supplies in Canada may be able to register voluntarily. A person making only exempt supplies generally cannot register. CRA says the effective date is usually the request date, although it may generally be up to 30 days earlier; a corporation’s date cannot be before incorporation.

Once voluntarily registered, you must charge, collect, and remit the applicable GST/HST on taxable supplies, file returns regularly, and generally remain registered for at least one year unless commercial activities cease. Voluntary registration is therefore an operating decision, not a free tax-number reservation.

Compare the customer, expense, cash-flow, pricing, and administration facts before choosing. The questions below are prompts for a documented estimate, not a blanket recommendation to register or stay unregistered.

Input tax credits are conditional, not free money

CRA says an input tax credit may be available only when the claimant was a registrant in the relevant reporting period, acquired the property or service for commercial activities, had GST/HST paid or payable, obtained sufficient documentary evidence before claiming, and claimed within the applicable time limit. Personal use, exempt activity, unsupported tax, and other restrictions can reduce or eliminate the credit.

The accounting method matters. A person using the Quick Method generally cannot claim input tax credits for ordinary operating expenses, although some capital-property purchases may be treated differently. Estimate the actual credits available under the intended method rather than totaling every receipt that shows tax.

Pre-registration costs need a dated review. New registrants may have limited credits for qualifying property or inventory held when registration begins, while services supplied and rent attributable to a pre-registration period generally do not produce a credit merely because payment occurs later. Preserve the dates, property on hand, invoices, and commercial-use evidence for review.

Make a documented choice and set a review trigger

Build a simple comparison for the next 12 months: projected taxable sales, the customer-facing tax or margin effect, eligible input tax credits supported by actual expenses, bookkeeping and filing time, cash reserved for remittances, and any professional setup cost. Keep assumptions separate from confirmed amounts.

If remaining unregistered, record why the ordinary small-supplier rule applies, which exceptions were checked, the current single-quarter and four-quarter totals, a buffer below the limit, and the next review date. Run the tracker monthly when revenue is variable and after every unusually large invoice.

If choosing voluntary registration, confirm the effective date before invoicing, configure prices and documents, create a separate tax-cash control, and calendar every return even when no tax is due. If either threshold test is close or already crossed, use the registration timing calculator and confirm the dates with CRA, Revenu Québec where relevant, or a qualified adviser.