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General requirements (Canada)

An entity must register for GST in Canada in the following cases.

Most businesses and public service bodies:

1. Ìý

   •ÌýÌýÌýÌý The entity provides taxable (including zero-rated) supplies in Canada in the course of carrying on business activity in Canada and is not a small supplier. A 'small supplier' is a person whose revenue (along with the revenue of all persons associated with that person) from worldwide taxable supplies does not exceed CAD 30,000 (CAD 50,000 for public service bodies) in a single calendar quarter or over the last four consecutive calendar quarters.

2. Ìý

   •ÌýÌýÌýÌý The entity is no longer a small supplier as their worldwide taxable supplies exceed the CAD 30,000 threshold (CAD 50,000 for public service bodies) in a single calendar quarter or over the last four consecutive calendar quarters. The effective date of registration is no later than the day of the supply that made an entity exceed CAD 30,000.

Charities and public institutions:

1. Ìý

   •ÌýÌýÌýÌý The entity is in its second fiscal year and the gross revenue from its first fiscal