GST/HST Small Supplier Threshold — Delay Registration Until You Actually Cross the Line
What Is It?
Many small businesses do not have to register for GST/HST immediately. CRA’s small-supplier rules generally let you stay unregistered until your taxable revenues exceed the threshold.
That can be useful early on, especially if charging GST/HST would complicate pricing or administration.
What Most People Don’t Know
- Mandatory registration does not start on day one for every business.
- The timing depends on revenue thresholds and the specific quarter/rolling-period rules.
- Voluntary registration can still make sense if you want input tax credits.
Frequently Asked Questions
Do I always need to register as soon as I start a business?
A: No. CRA’s small-supplier threshold means many businesses are not required to register immediately.
Why would I register voluntarily before I have to?
A: To claim input tax credits and operate as a GST/HST registrant earlier if that suits the business.