Rules · REG

REG-02 — Small supplier threshold, public service bodies

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

Small supplier threshold, public service bodies: $50,000. Charities and public institutions have an alternative $250,000 gross revenue test

Sources

Small suppliers (primary) · local copy

Record

Anchor ID: REG-02 (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