Details Concerning Small Suppliers

You are considered a small supplier if the total taxable supplies (including zero-rated supplies) made worldwide by you and your associates in the course of a given calendar quarter or in the four preceding calendar quarters do not exceed $30,000. Total taxable sales do not include amounts from GST and QST, financial services, sales of capital property or the goodwill of a business.

As a small supplier, you are not required to register for or collect the GST and the QST.

In calculating your taxable supplies, you must include any zero-rated supplies made by you and your associates.

Note
A person is usually associated with another person if one person controls the other. For example, the following persons can be associated: two corporations, an individual and a corporation, or a person and a partnership or trust.

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, see Details Concerning Public Service Bodies.

Important

You can register for the GST and the QST even if you are a small supplier. If you do, you will be required to collect the taxes on all taxable supplies (other than zero-rated 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 supplies (including zero-rated supplies).

If you register for the QST, you must also register for the GST. Once you have registered, you must remain registered for at least one year.

Small suppliers that must register for the GST and QST

In certain situations, you may be required to register for the GST and QST, regardless of the amount of your total taxable supplies.

You may also be required to register for the QST if you make supplies of certain products, regardless of the amount of your total taxable supplies and whether you are registered for the GST.

For more information about these situations, see Registering for the GST and QST.

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