There is no worldwide GST-registration threshold. The rule depends on where your business makes taxable supplies. In Australia, most businesses must register once GST turnover reaches A$75,000, while the threshold is A$150,000 for a not-for-profit organisation. In Canada, most businesses use a C$30,000 small-supplier threshold, with different effective dates depending on how the limit is exceeded. Both countries also permit voluntary registration in many cases, but opting in creates collection, filing and record-keeping duties.
This guide covers the Australian and Canadian rules reflected in official guidance available on 13 October 2026. It is not a substitute for checking the current instructions of the Australian Taxation Office, the Australian Government or the Canada Revenue Agency before registering.
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GST registration is jurisdiction-specific
“GST” is not one universal system. Australia applies a 10% goods and services tax to most taxable supplies, subject to exemptions and other exclusions. Canada uses GST or the combined GST/HST system, depending on the province and supply. A threshold in one country cannot be applied to a business operating in another.
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Australia and Canada at a glance
| Question | Australia | Canada |
|---|---|---|
| General threshold | A$75,000 GST turnover for most businesses | C$30,000 for most businesses treated as small suppliers |
| Special threshold | A$150,000 for a not-for-profit organisation | No separate general not-for-profit figure stated in the cited CRA guidance |
| Turnover window | Current month plus previous 11 months, or current month plus next 11 months | Single calendar quarter, or four or fewer consecutive calendar quarters |
| When compulsory registration starts | Within 21 days after becoming aware the threshold will be exceeded | Immediately on the supply that exceeds the limit in one quarter, or after small-supplier status ends when the limit is exceeded over multiple quarters |
| Special compulsory categories | Taxi or limousine travel, including ride-sourcing, and businesses seeking fuel tax credits | Ordinary rules apply to taxable supplies; businesses making only exempt supplies generally cannot register under those rules |
| Voluntary registration | Generally available below the threshold | Available to a small supplier making taxable sales, leases or other supplies in Canada |
| Minimum period after voluntary registration | Generally at least 12 months | Generally at least one year, unless commercial activity stops |
| Effect of registering | Charge GST on most taxable sales, claim eligible GST credits and lodge activity statements | Charge, collect and remit GST/HST, file returns and potentially claim input tax credits |
Australia: when registration is compulsory
The GST-turnover test
An Australian business generally has to register when its GST turnover is at least A$75,000. A not-for-profit organisation uses a A$150,000 threshold. “GST turnover” is not simply the amount deposited in a bank account: it is assessed under the Australian rules for relevant taxable and other business supplies, with specified exclusions.
A new business should register if it expects its GST turnover to reach the applicable threshold during its first year. You do not have to wait until the end of that first year if your forecast indicates that the limit will be reached.
Businesses that must register regardless of turnover
Some activities trigger compulsory registration even when turnover is below the general threshold. The Australian Government identifies taxi and limousine travel, including ride-sourcing, as one such category. A business that wants to claim fuel tax credits must also register, regardless of turnover.
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How to monitor the threshold
The Australian Taxation Office describes two tests:
- Current GST turnover: the current month and the previous 11 months.
- Projected GST turnover: the current month and the next 11 months.
Because either a backward-looking or forward-looking calculation can matter, review turnover at least monthly. Keep the calculation that caused you to conclude registration was required, together with the underlying sales records.
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The 21-day registration deadline
Once you become aware that your turnover will go over the applicable threshold, Australian guidance says to register within 21 days. The deadline is tied to when you identify the obligation, not merely to the date you later receive an invoice or prepare an annual tax return. Delaying registration can leave you needing to correct invoices and account for GST that should have been collected.
Australia: what voluntary registration means
What you take on by opting in
If none of the compulsory categories applies and turnover is below the threshold, registration is generally optional. Once registered, you normally must include GST in the price of most taxable sales, keep records that support your activity statements, lodge those statements and remit the net amount after eligible credits.
Registration can also allow GST credits for eligible business purchases. The credit is not automatic: the purchase must satisfy the relevant rules and be supported by the required tax documentation.
The 12-month commitment
The ATO says a business that voluntarily registers generally has to remain registered for at least 12 months. Consider that commitment before opting in, particularly if revenue is irregular or the business may stop trading soon.
A practical Australian decision checklist
- Estimate whether the business can recover meaningful GST on eligible inputs.
- Identify whether customers are businesses that can usually use their own GST credits, or consumers and GST-free customers who may be more sensitive to the tax-inclusive price.
- Budget time for reconciliations, tax invoices and activity-statement lodgments.
- Check whether the business falls into a compulsory category even if turnover is low.
- Set a monthly calendar reminder to recalculate current and projected turnover.
Canada: when registration is compulsory
The small-supplier threshold
For most Canadian businesses, the CRA’s small-supplier threshold is C$30,000. The registration date depends on whether the business exceeds that amount in one calendar quarter or over several consecutive quarters.
Exceeding the limit in a single quarter
If taxable revenues exceed the threshold in one calendar quarter, the business stops being a small supplier on the supply that takes it over the limit. GST/HST must be charged on that supply, and the effective registration date is no later than the date of that supply. Invoices and accounting records should therefore identify the transaction that crossed the threshold.
Exceeding the limit over multiple quarters
If the business exceeds the threshold across four or fewer consecutive calendar quarters, but not within a single quarter, it stops being a small supplier at the end of the month following the quarter in which the cumulative limit was exceeded. Registration is required no later than the first taxable supply made after small-supplier status ends.
Taxable versus exempt supplies
The CRA generally requires registration when a business is no longer a small supplier and makes taxable supplies in Canada. A business making only exempt supplies generally cannot register under the ordinary rules, so crossing a revenue figure alone does not create the same result for every activity.
Canada: voluntary registration for a small supplier
Who can opt in
A Canadian small supplier may choose to register when it makes taxable sales, leases or other taxable supplies in Canada. Voluntary registration is therefore relevant to businesses that remain below the threshold but want the rights and obligations of a GST/HST registrant.
Collection, returns and input tax credits
A voluntary registrant must charge, collect and remit the GST/HST that applies to taxable supplies. It must file returns on the schedule assigned under the CRA rules and maintain records supporting the amounts reported. Registration may make the business eligible to claim input tax credits for GST/HST paid on qualifying purchases and operating expenses.
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If the business stays unregistered, it generally does not charge GST/HST and cannot claim those input tax credits, subject to exceptions in the applicable rules. The choice is therefore a trade-off between recovering tax on inputs and taking on collection and filing work.
The one-year minimum
A voluntary Canadian registrant generally must remain registered for at least one year before cancelling, unless it stops commercial activity. A business considering registration should model a full year of filing obligations rather than treating the election as a short-term experiment.
How to decide whether voluntary registration is worthwhile
The strongest case for voluntary registration is usually a business with substantial taxable purchases, customers that are comfortable with tax-inclusive pricing, and systems capable of producing accurate returns. The case is weaker when inputs are small, most customers are final consumers, or administrative capacity is limited.
| Question to ask | If the answer is “yes” | If the answer is “no” |
|---|---|---|
| Will eligible business purchases generate significant recoverable GST or GST/HST? | Input-tax credits may offset some collection burden. | The main financial benefit may be limited. |
| Are customers registered businesses that can generally claim their own credits? | Adding tax may have less effect on their net cost. | Consumer-facing prices may be more sensitive to tax-inclusive totals. |
| Can the business reconcile sales and purchases every filing period? | Compliance is easier to manage. | Late or inaccurate returns become a material risk. |
| Will the business remain active for at least the applicable minimum period? | The registration commitment is less disruptive. | Cancellation restrictions may outweigh a short-lived benefit. |
Do not opt in solely to advertise that the business is “tax registered.” Registration changes how prices, invoices, bookkeeping and cash flow work. Compare the expected credits with the cost of collecting tax and filing returns, and document the assumptions used.
Illustrative examples
Australian ride-sourcing driver below the general threshold
A driver may have modest annual receipts, yet taxi and ride-sourcing services are identified as compulsory-registration categories. The driver should assess the special rule rather than relying on the general turnover threshold.
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Australian consultancy approaching the threshold
A consultancy that is below the threshold today but whose current month plus the next 11 months indicates it will exceed the limit should treat that forecast as the point at which registration action is required. Waiting for year-end can miss the 21-day window.
Canadian retailer crossing the limit mid-quarter
If one sale takes a retailer over the Canadian small-supplier threshold during a calendar quarter, that transaction is the point at which small-supplier treatment ends. The retailer should apply the required GST/HST from that supply and use the CRA effective-date rule for subsequent invoicing.
Canadian designer with only exempt supplies
A business that makes only exempt supplies generally cannot use ordinary voluntary registration, even if its gross receipts appear high. The character of the supplies must be reviewed before applying the small-supplier rules.
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- Using the wrong country’s threshold: confirm the governing tax authority before calculating turnover.
- Checking only annual revenue: Australia uses current and projected 12-month windows, while Canada uses quarter-based tests.
- Ignoring special categories: Australian taxi, limousine and ride-sourcing operators, and businesses seeking fuel tax credits, can face compulsory registration regardless of turnover.
- Charging tax before registration is effective: do not add GST or GST/HST casually; align invoices with the legal effective date.
- Opting in without a filing process: registration creates recurring return and record obligations.
- Assuming every purchase qualifies for a credit: input credits depend on the purchase, documentation and applicable rules.
- Forgetting the minimum period: Australia generally requires 12 months and Canada generally requires one year for voluntary registrants.
What to do before registering
- Identify the country, taxable-supply rules and tax authority that apply to the business.
- Reconcile sales records and calculate the relevant turnover using the jurisdiction’s required time window.
- Check special compulsory categories and whether any supplies are exempt.
- Record the date and transaction or forecast that triggered registration.
- Estimate customer-price effects, expected input credits and filing workload.
- Use the current online registration instructions of the Australian Government, the Australian Taxation Office or the Canada Revenue Agency.
- Set up separate bookkeeping codes for taxable sales, tax collected, eligible purchases and remittances.
Rules change: verify before acting
The figures and timing rules above reflect official Australian and Canadian guidance available on 13 October 2026. The cited pages did not consistently display original publication or last-updated dates, and registration forms, exceptions and filing procedures can change. Confirm the current threshold, effective date, return frequency and cancellation rules with the relevant tax authority before issuing tax invoices or submitting a registration.
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