Calendar quarter means a period of thress consecutive calendar months ending on the last day of the following months: March, June, September, and December.
Calendar quarter
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Calendar quarter means a period of thress consecutive calendar months ending on the last day of the following months: March, June, September, and December.
If you are a small supplier, GST/HST registration is optional. But you have no choice but to register if you are no longer a small supplier. The effective date of your GST/HST registration depends on when you go over the small supplier threshold amount of $30,000. Here are two typical scenarios: