What is the GST threshold in Canada?

$30,000. You're a small supplier, and don't have to register for GST/HST, as long as your worldwide taxable sales stay at $30,000 or less in every calendar quarter and over every four consecutive calendar quarters. Once you go over $30,000 in either test, you must register and start charging GST/HST.

Is the $30,000 GST threshold per year?

Not exactly. It's measured over the last four consecutive calendar quarters, which is a rolling window, not your fiscal or calendar year. There's also a second test: going over $30,000 within a single calendar quarter. You have to check both at the end of every quarter.

Do sales to US customers count towards the $30,000?

Yes. Goods you ship to customers outside Canada are zero-rated exports. You charge them 0% GST/HST, but they're still taxable supplies, so they count towards the $30,000 small supplier threshold. A seller with $25,000 of US sales and $8,000 of Canadian sales has to register.

Do Etsy and Amazon sales count towards the GST threshold?

Yes. The threshold covers all your taxable sales from all your businesses and channels, wherever they're made. Etsy, Amazon, your Shopify store, craft fairs and wholesale orders all count together, even when the marketplace collects GST/HST on some of those orders for you.

Is the GST threshold based on revenue or profit?

Revenue. The test uses your total taxable sales before any expenses. A seller with $35,000 in sales and only $6,000 of profit has still gone over the $30,000 threshold and must register for GST/HST.

Should I register for GST if I make under $30,000?

It depends on who your customers are. Voluntary registration lets you claim back GST/HST on your costs, which pays off if you sell mostly to US customers, to businesses, or have big start-up costs. If you sell mainly to Canadian consumers, registering means adding 5% to 15% to your prices, which can make you less competitive.

GST Small Supplier Threshold: The $30,000 Rule

Short answer: you don’t have to register for GST/HST while you’re a small supplier: worldwide taxable sales of $30,000 or less over the last four calendar quarters, and in any single quarter. Go over $30,000 in either test and you must register, usually within 29 days. Sales to US customers count, sales on Etsy and Amazon count, and the test uses revenue, not profit.

This guide is for Canadian online sellers on Shopify, WooCommerce, BigCommerce, Etsy and Amazon who are getting close to the line. Once you know you need to register, follow how to register for GST/HST.

Do I need a GST number? Find your situation

Your situation	Register?	When
Over $30,000 in one calendar quarter (for example a big holiday quarter)	Yes	You stop being a small supplier with the sale that takes you over. Charge GST/HST on that sale
Over $30,000 across the last four quarters, but no single quarter over $30,000	Yes	Start charging from the 1st of the second month after that quarter ends
Under $30,000 in both tests	No, but you can register voluntarily	Any time
Under $30,000, selling mostly to US customers or to businesses	Probably worth registering voluntarily	See voluntary registration
Your business is based in Quebec	Same test, for GST and QST	Register with Revenu Québec
You only make exempt sales	No, and you can’t	Not applicable

The two tests

The CRA calendar quarters are fixed: January–March, April–June, July–September and October–December. At the end of each quarter, check two things.

	Single-quarter test	Four-quarter test
The question	Did sales in this one quarter go over $30,000?	Did sales in the last four quarters added together go over $30,000?
You stop being a small supplier	On the day of the sale that takes you over	At the end of the month after the quarter you went over
Start charging GST/HST	On the sale that took you over	From your effective date, the day after you stop being a small supplier
Register within	29 days	29 days
Who it usually catches	A seller with a viral product or a huge holiday season	Steady growth

Worked example: four-quarter test

Granite & Pine makes soy candles in Kingston, Ontario and sells through Shopify, Etsy and a weekend market:

Quarter	Sales
Q4 2025 (Oct–Dec)	$9,000
Q1 2026 (Jan–Mar)	$5,000
Q2 2026 (Apr–Jun)	$6,500
Q3 2026 (Jul–Sep)	$10,200
Last four quarters	$30,700

No single quarter came close to $30,000, but the last four quarters add up to $30,700 at September 30, 2026.

Stops being a small supplier: October 31, 2026 (end of the month after Q3)
Effective date of registration: November 1, 2026
Register by: 29 days after the effective date, so November 30, 2026
From November 1: 13% HST on orders delivered in Ontario, and the right rate for every other province. Our sales tax by province table shows them all

Sales made in October 2026 stay tax-free. Granite & Pine was still a small supplier then.

Worked example: single-quarter test

Northern Knit sells hand-knit toques from Winnipeg. A creator posts one of its patterns in November 2026, and Q4 sales explode:

Period	Sales	Q4 running total
October 2026	$4,000	$4,000
November 2026	$17,500	$21,500
December 1–9, 2026	$8,300	$29,800
December 10, 2026: one $320 order	$320	$30,120

The order on December 10 takes Q4 over $30,000.

Stops being a small supplier: December 10, 2026, with that order
Charge GST/HST on: that $320 order and every sale after it
Register by: January 8, 2027 (29 days after December 10)

Northern Knit doesn’t wait for the end of the quarter. If it keeps selling tax-free through the rest of December, it owes the GST/HST on those sales out of its own pocket. Its Manitoba orders may also bring a Manitoba PST obligation, which is a separate test.

What counts towards the $30,000

Counts	Doesn’t count
Sales through every channel: your store, Etsy, Amazon, eBay, markets, wholesale	Sales of capital property, like selling your old kiln or van
Zero-rated sales, including goods shipped to US and international customers, and basic groceries	Exempt sales, such as music lessons or child care
Sales outside Canada	Financial services
Sales of all your businesses, if you’re a sole proprietor	Goodwill when you sell a business
Sales of associated businesses (for corporations and partnerships)	GST/HST you collected
Shipping and handling you charge customers

Revenue, not profit

The test uses total sales before costs. A seller with $36,000 of sales, $20,000 of materials and $10,000 of platform fees and shipping has only $6,000 of profit, but has still gone over the threshold.

US sales count

This is the one that catches the most Canadian sellers. Goods you ship to a US customer are zero-rated exports: you charge 0% GST/HST. But zero-rated sales are taxable supplies, so they count. A seller doing $24,000 to US buyers and $7,000 at home is over $30,000. The selling to US customers guide covers the US side.

Marketplace sales count

Etsy and Amazon collect GST/HST on Canadian orders for sellers who aren’t registered. That doesn’t take those sales out of your total. Every sale through every channel counts towards the $30,000, and once you go over it you register yourself, give the marketplace your number, and Etsy stops collecting GST/HST on your Canadian orders. For Amazon, see selling on Amazon Canada.

Associated businesses

A corporation or partnership adds the sales of businesses it’s associated with at the start of the quarter. Splitting one shop into two corporations doesn’t double your threshold.

Voluntary registration: is it worth it?

You can register before you reach $30,000. Once you do, you charge GST/HST, file returns and claim input tax credits (ITCs) on your costs.

Register voluntarily if…	Wait if…
Most of your sales go to the US or abroad. You charge 0% but get back the GST/HST on your costs	Most of your customers are Canadian consumers who’d pay 5% to 15% more
You sell wholesale to registered retailers, who claim the GST/HST back anyway	You’re testing an idea and sales are tiny
You have big start-up costs, like equipment or a first inventory order	You don’t want the extra filing yet
Buyers expect a GST number on your invoices	Your margins can’t absorb the tax if you keep prices the same

Worked example: same costs, different customers

Two Calgary sellers each sell $20,000 a year and spend $8,000 on supplies, Shopify fees and domestic shipping labels, with $400 of GST on those costs.

Seller A ships 90% to the US. Registered, she charges 5% GST only on $2,000 of Canadian sales ($100) and claims $400 of ITCs. The CRA refunds her $300 a year.
Seller B sells 100% to Canadians. Registered, she charges $1,000 of GST (more on HST provinces) and claims $400 back, so she remits $600. If she can’t raise her prices, that comes out of her margin.

Registering clearly helps Seller A. For Seller B it depends on her prices and customers.

Your effective date for a voluntary registration is usually the day you apply, or up to 30 days earlier. You may have to stay registered for at least a year before you can cancel.

What if you register late?

The CRA registers you from the date you should have been registered. You owe the GST/HST you should have charged on every sale since then, even though you didn’t collect it from customers, plus interest. You can usually claim ITCs for the same period if you have the invoices. Late returns also bring late filing penalties.

If you’ve missed it, register now and talk to an accountant about the best way to deal with the back period.

Provincial thresholds are different

The $30,000 test is federal. Provincial sales taxes have their own rules for sellers shipping in from other provinces:

Province	Out-of-province seller threshold
BC PST	$10,000 of BC sales in 12 months
Saskatchewan PST	No minimum
Manitoba RST	$30,000 exception, which most online sellers can’t use
Quebec QST	$30,000 of sales to Quebec consumers in 12 months

See selling across Canada for how each one works.

Official sources

When to register for and start charging the GST/HST, Canada Revenue Agency
Register for a GST/HST account, Canada Revenue Agency
GST/HST on imports and exports, Canada Revenue Agency