Small supplier

How to determine the effective date of GST/HST registration

Posted on February 2, 2013May 16, 2021 by Simon Zhong

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:

Posted on January 27, 2013May 16, 2021 by Simon Zhong

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.