Canadian sales-tax registration thresholds

Canada — GST/HST

Canada: registration for GST/HST is required once sales reach $30,000, measured the last four consecutive calendar quarters.

British Columbia — PST

British Columbia: registration for PST is required once sales reach $10,000, measured a rolling 12 months.

Manitoba — RST

Manitoba: there is no dollar threshold for RST — registration is required from the first sale.

Quebec — QST

Quebec: registration for QST is required once sales reach $30,000, measured a rolling 12 months.

Saskatchewan — PST

Saskatchewan: there is no dollar threshold for PST — registration is required from the first sale.

Why only these — the rest of Canada

Four provinces run a sales tax of their own, and only those can have a provincial registration threshold. Everywhere else is either folded into the federal registration or has no provincial sales tax to register for.

Their own provincial tax

British Columbia, Manitoba, Saskatchewan and Quebec each administer their own tax and each set their own threshold. All four have pages above — each one read from that province's own Act or bulletin rather than from a summary of it.

HST — the federal registration covers it

Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island charge HST. There is no separate provincial registration to hold: the GST/HST rule above is the one that applies, and once you are registered federally you collect at that province's rate. A page for Ontario would have nothing on it.

No provincial sales tax

Alberta, the Northwest Territories, Nunavut and Yukon levy no provincial sales tax. Only the federal GST applies, so there is no provincial threshold to cross.

This describes which registrations exist, not what any of them charge — rates change, and a rate printed here would be wrong before anybody noticed. The CRA's list of participating provinces.

Incleus is invoicing, quotes and receipts for independent operators and small trades in Canada — with the tax handled per line rather than guessed at. Free to start, and the invoicing stays free. No card to begin.

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