Compare the single-quarter and combined-quarter $30,000 screens, then use CRA’s instructions for the applicable registration date and exceptions.
Two tests, different timing. CRA distinguishes exceeding $30,000 in one calendar quarter from exceeding it across four or fewer consecutive quarters. Exactly $30,000 does not exceed that threshold.
This checker shows both arithmetic screens for the quarters you enter. It does not decide whether you must register or calculate your effective date. Check CRA’s rules and exceptions.
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Use consecutive calendar quarters, oldest first. For the ordinary business test, include worldwide taxable supplies, including zero-rated supplies and associated businesses where applicable, before expenses. Exclude financial services, sales of capital property and business-sale goodwill. See CRA for special rules, including public-service bodies and taxi or commercial ride-sharing services.
A single-quarter crossing generally makes the triggering supply taxable. For a cumulative crossing without a single-quarter crossing, small-supplier status generally ends after the following month; the first taxable supply after that establishes the effective date. Registration is generally due within 29 days of the applicable effective date.
Quarter totals cannot identify a transaction date, earlier history or existing registration. An earlier cumulative crossing may precede a later single-quarter crossing. A result below the threshold is not a confirmation of exemption.
Read CRA’s examples and determine which registration rule applies. CMH explains the screening arithmetic; it does not give an opinion about registering.