GST/HST registration threshold — free calculator
Tests taxable supplies into Canada against the registration threshold you enter, on the rolling basis the rules actually use.
- 15+Years of cross-border experience
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Tests taxable supplies into Canada against the registration threshold you enter, on the rolling basis the rules actually use.
Enter your figures
An estimate for planning only. Rates and thresholds used here are the assumptions stated on this page; we confirm every figure against the issuing authority for your own tax year before anything is filed.
How the estimate is built
The small-supplier test is measured on a rolling basis rather than a fiscal year, so a growing business crosses it mid-year rather than at a year end. For a non-resident the more consequential decision is the registration route: the simplified route is easier to operate and gives no input tax recovery, which is the wrong trade for a business with Canadian costs.
What to do next
A calculator narrows the range; it does not settle a filing. Whatever you have is enough to start the conversation, including nothing but the dates.
Reviewed for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. General information, not advice for your circumstances — call our 24-hour helpline to discuss your own position.
Corporate tax calculator, in practice
Read this page for corporate tax calculator. It works through GST/HST registration threshold from the beginning — whether it applies to you at all, what has to be filed if it does, and what the engagement costs, priced up front.
The difference a dedicated cross-border team makes
Every figure on a page is traceable
Where a rate or a threshold appears in our writing it names the tax year it belongs to. Where it could not be confirmed, the page describes the mechanism and quotes no number.
Filed with the authority, not just prepared
The engagement runs to submission and to the correspondence that follows it, including the queries that arrive months later.
18,000+ clients served
Individuals, expats and corporations across India, the USA, Canada and the UAE have filed with us — 15+ years of cross-border work.
Both sides prepared together
Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.
Cross-border tax case studies
A software business crossing the threshold partway through its first year
A non-resident developer selling into Canada had been testing its position against its own year end and believed it was still below the threshold. Rebuilding the quarterly totals showed the rolling figure had passed the threshold several months earlier. The engagement produced a dated position for when the obligation began, a schedule of the supplies made either side of that date, and a registration filed on the footing that suited a business with Canadian costs rather than the one that was quickest to complete.
Registration route revisited for a business with Canadian warehousing costs
The company had registered on the lighter footing during a rush to become compliant and was absorbing tax on warehousing, freight and contractor invoices as a cost. We costed both routes against its actual Canadian expenditure and set out what the change of footing would involve. The engagement produced a written comparison the directors could act on, the change of registration route, and a note of the past periods that needed to be looked at separately rather than assumed to follow.
Quarterly supplies rebuilt to date a registration obligation
A supplier had years of invoicing with Canadian and other sales mixed together, and no way to say when the threshold had been crossed. The work was to separate taxable supplies made into Canada from everything else, quarter by quarter, from source records rather than summaries. The engagement produced a rolling total for every quarter in the period, an evidenced crossing date, and a working file that the business now maintains itself so the same question never has to be answered from scratch again.
A non-resident supplier that stayed below the threshold on review
The client had been told registration was overdue and asked us to confirm it. Testing the rolling total quarter by quarter, with sales to Canadian customers separated from supplies that did not belong in the test, showed the figure had not passed the threshold in any rolling period. The engagement produced a documented position explaining the basis of the test and the quarters it was applied to, together with a simple quarterly monitoring sheet so the business would see a crossing coming rather than discover it later.
Input tax on contractor invoices left unrecoverable by the simpler route
A business engaging Canadian contractors had been registered on a footing that gives no input tax recovery, and the tax on those invoices had been going through the accounts as expenditure. We quantified what was being absorbed, explained why the route rather than the amount was determining the outcome, and set out the alternative. The engagement produced a costed recommendation, a change of registration footing going forward, and a scoped piece of work on the earlier periods, which turned on facts we examined separately.
Separating Canadian supplies from group sales before testing the threshold
Sales into Canada were being booked through a group reporting line that also carried supplies made elsewhere, so every attempt at the threshold test produced a different answer. We worked from the underlying invoices to identify which supplies belonged in the test and which did not, then applied the rolling test to what remained. The engagement produced a defensible quarterly series, a clear statement of what had been excluded and why, and a reporting change so the group figure and the test figure stop being confused.
A Second Opinion on a Return Already Filed
A cross-border return prepared on one side only is usually right in isolation and wrong in combination. The review checks residence, source and relief in that order, and says plainly whether an amendment is worth making.
Read how this one runsA Residency Determination Review After Leaving the Country
Residence is decided on ties, not on a form, and the review asks for evidence of every one of them. The file assembles the ties that were severed and the ones that remained, and answers the questionnaire against the treaty rather than around it.
Read how this one runsAll case studies — every published engagement in one place.
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Performance income is taxed where the performance happens, and the deduction is usually taken at source on the gross fee before expenses. Recovering the difference is a filing exercise in the other country, and it only works if the tour, the residency and the withholding certificates were documented while the work was being done.
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