GST/QST Registration Threshold: $30,000
You have to register for the GST and QST files as soon as your taxable supplies exceed $30,000, either in a single calendar quarter or over the four preceding calendar quarters. Below that threshold you are a small supplier and registration stays optional. Enter your figures below for a clear answer.
- Total over 4 quarters
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- Highest single quarter
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- Room left before the threshold
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Enter your amounts to get an answer.
As long as your taxable supplies stay at or below $30,000 over four consecutive calendar quarters, you remain a small supplier and you are not required to collect GST or QST. You may still register voluntarily: you would then have to collect the taxes, but you could recover the taxes you pay on your purchases (ITCs and ITRs).
You stop being a small supplier because your last four calendar quarters add up to more than $30,000. You must register for the GST and QST files and start collecting the taxes on your taxable supplies — in InnoBooks you just enter your GST and QST numbers and every invoice carries them. In return, you can claim ITCs and ITRs on your business purchases.
A single calendar quarter goes over $30,000 on its own. In that case you lose small-supplier status as of the supply that crosses the threshold — not at the end of the quarter. You have 30 days to register, and you must collect the taxes on that supply.
This tool is provided for information purposes only. Some situations (taxi, commercial ride-sharing, non-residents) follow special rules.
Frequently asked questions
What is the GST/QST registration threshold?
The threshold is $30,000 of taxable supplies. You stop being a small supplier as soon as that amount is exceeded, either in a single calendar quarter or over the four preceding calendar quarters.
If I hit exactly $30,000, do I have to register?
No. The rule is about exceeding the threshold, not reaching it. At exactly $30,000 you remain a small supplier. The obligation kicks in at the first dollar above it.
How long do I have to register after going over the threshold?
You have 30 days from the first supply made other than as a small supplier. Note that you must collect the taxes on that supply even if your registration is not yet complete.
Is it worth registering voluntarily?
Often yes, if your customers are registrants themselves or if you have significant expenses. Registration entitles you to input tax credits (ITCs) and input tax refunds (ITRs) on your business purchases. In exchange, you have to file returns on a regular basis — which is exactly what InnoBooks keeps up to date for you, line by line.
Which sales count towards the calculation?
Taxable supplies made worldwide, by you and by your associates, including zero-rated supplies. Exempt supplies are not included. Use pre-tax amounts. Invoicing software such as InnoBooks adds those taxable supplies up as you go, so you never have to rebuild four quarters by hand. If you are unsure about a specific category, confirm with Revenu Québec.
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