Use the $50,000 taxable supplies test to see if you are a small supplier under that test. Under this test, you are not a small supplier. You are in your second fiscal year and the gross revenue from your first fiscal year is more than $250,000. You are in your third fiscal year and the gross revenue for either or both of your previous two fiscal years is $250,000 or less.
You are in your second fiscal year and the gross revenue from your first fiscal year is $250,000 or less. You may choose to register voluntarily if you make taxable sales, leases, or other supplies in Canada. When determining its status under these tests, a charity has to consider its activities as a whole. You do not have to be registered for the GST/HST to be eligible for a public service bodies rebate. Use the following two tables to see if you are a small supplier under either of the following tests: Return to first footnote 2 referrer Charities and public institutions Charities and public institutions In determining the total amount of revenues from taxable supplies (including zero-rated supplies) of property and services made inside and outside Canada by you and your associates, do not include revenues from supplies of financial services, sales of capital property, and goodwill from the sale of a business.Ĭalendar quarter means a period of three months beginning on the first day of January, April, July, or October in each calendar year. If you are a partnership or a corporation, include the total amount of all revenues (before expenses) from your worldwide taxable supplies and those of your associates (if they were associated at the beginning of the particular calendar quarter). If you are a sole proprietor, include the total amount of all revenues (before expenses) from your worldwide taxable supplies from all your businesses and those of your associates (if they were associated at the beginning of the particular calendar quarter).
Canada revenue agency registered charities registration#
You are no longer a small supplier and have to charge GST/HST on the supply that made you exceed $30,000 within the calendar quarter. You exceed the $30,000 threshold 1 in a single calendar quarter. Your effective date of registration is usually the day you request your GST/HST account (or up to 30 days before that day). You do not exceed the $30,000 threshold Footnote 1 over four consecutive calendar quarters. Small supplier limit calculation for most businesses If