Rules · REG

REG-01 — Small supplier threshold

Current — Verified against the live source. Safe to cite.

Small supplier threshold: $30,000 in worldwide taxable supplies in a single calendar quarter, or over four consecutive calendar quarters

Sources

Small suppliers (primary) · local copy

Record

Anchor ID: REG-01 (permanent)
Jurisdiction: FED
Section: 2.1 GST/HST registration, filing and reporting periods
Verified: 2026-08-27 — by a person, against the source
Review cycle: legislative