Small supplier

Small supplier refers to a person whose revenue from worldwide taxable supplies was equal to or less than $30,000 ($50,000 for public service bodies) in a calendar quarter and over the last four consecutive calendar quarters.

Registration of GST/HST is optional for small supplier. But if a small supplier chooses to register, it has to collect GST/HST.

How to determine the effective date of GST/HST registration

Additional information