Small supplier

Also called hst registration, gst registration, $30

What is a small supplier?

A business whose worldwide taxable sales, together with those of associated businesses, are $30,000 or less in a calendar quarter and over the last four consecutive quarters. Small suppliers don't have to register for GST/HST, though they can choose to; once over the threshold, registration becomes mandatory.

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Sources

  1. Excise Tax Act, s. 148
  2. CRA: When to register for and start charging the GST/HST

General information about Ontario and Canadian law, not legal advice. All terms