Is this you?
- My revenue grew gradually
- I never crossed $30,000 in a single year
- I didn't track GST/HST closely
"I'll register once I clearly pass $30,000."
The $30,000 limit is a rolling 4-quarter calculation - not a calendar year. If you crossed it in November, you were required to register immediately. The CRA can bill you for GST/HST you should have charged, even if you can't collect it from customers now.
Why guessing is risky
- CRA retroactively assesses uncollected GST/HST
- You may owe tax out of pocket
- Interest applies from the original due date
Safe to ignore if
- Revenue stayed well below $30,000 across all 4 quarters
- Registration occurred on time
Stop and check if
- Revenue crossed $30,000 at any point
- Growth was uneven or seasonal
Resolve the doubt
Check my GST/HST late-registration risk (2 minutes)We'll tell you if this needs reporting and what to do next.
"Most people identify the exact month they were required to register."