GST/HST & DJ Income in Canada
Understand the federal small-supplier threshold and why DJs should monitor taxable revenue before registration becomes mandatory.
For most businesses, CRA currently defines a small supplier using a $30,000 taxable-supply threshold. The timing rules matter: exceeding $30,000 in one calendar quarter can trigger registration immediately, while exceeding it over consecutive quarters follows a different timing rule. Verify your own status with CRA or a tax professional.
The $30,000 small-supplier threshold
CRA states that most businesses that do not exceed $30,000 in worldwide taxable supplies over four consecutive calendar quarters are small suppliers and generally are not required to register, though voluntary registration may be possible.
Exceeding the threshold
If you exceed $30,000 in a single calendar quarter, CRA says you cease to be a small supplier and registration/tax collection obligations can begin with the supply that pushed you over. If the threshold is exceeded over multiple quarters instead, the effective timing differs.
Track revenue before you get close
Do not wait until year-end to discover that you crossed a threshold. Track taxable revenue by calendar quarter and keep tax collected separate from operating cash once registered.
Get advice for your actual facts
Associates, multiple businesses, exempt supplies, non-resident issues and other facts can change the calculation. Use CRA guidance and a qualified accountant/bookkeeper.
Sources & current references
- CRA: when to register for GST/HST — Current threshold and timing rules.
- CRA GST/HST definitions — Current small-supplier definition.
Current organizations, prices, rules and event listings can change. Verify directly before relying on them.