# REG-01 — Small supplier threshold

**Flag: 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): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/2-2/small-suppliers.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative