Details Concerning Small Suppliers
Unless otherwise stipulated by law, you are considered a small supplier and, therefore, are not required to register for or collect the GST and QST in the following two situations:
- In the course of a given calendar quarter, the total of your worldwide taxable supplies and those made by your associates does not exceed $30,000.
- The cumulative total of your worldwide taxable supplies for the four quarters preceding the given calendar quarter does not exceed $30,000.
Taxable supplies include sales, leases, trades, transfers and barter transactions.
In calculating your taxable supplies, you must include your worldwide zero-rated supplies (including supplies made by your associates, if applicable).
Note that the taxable supplies limit for public service bodies is different from the limit for small suppliers that are not public service bodies. For more information, refer to Details Concerning Public Service Bodies.
You can register for the GST and the QST even if you are a small supplier. In this case, you will be required to collect the taxes on all taxable supplies and remit them to us.
Registering entitles you to claim input tax credits (ITCs) and input tax refunds (ITRs) in respect of purchases you made to make taxable or zero-rated supplies.
Small suppliers that register for the QST must also register for the GST. Once they have registered, they must remain registered for at least one year.
In certain situations, you may be required to register for the GST and QST, regardless of the total amount of your taxable supplies.
You may also be required to register for the QST if you make supplies of certain products, regardless of whether you are registered for the GST or of the total amount of your taxable supplies.
For more information about these situations, refer to Registering for the GST and QST.