I got this:
“You have to register for GST/HST when you no longer qualify as a small supplier because your total worldwide taxable supplies of goods and services exceed the small supplier limit of $30,000 in a single calendar quarter or in four consecutive calendar quarters.”
From the following Government Canada webpage:
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rgstrng/mndtry-eng.html
I THINK this says that if I don’t supply $30,000 in a single quarter, I don’t have to charge GST/HST. But what about that bit about four consecutive quarters? Does that mean if I bill for more than $30,000 within a year I also have to start charging GST/HST?
I just want a definitive answer: When am I REQUIRED to start charging GST/HST?
You are required to register a GST account and start charging if your sales exceed $30 000 in the last four quarters, or if you have a quarter where your sales exceed $30 000. The difference between the two is the timing.
In the four quarters scenario, you have 30 days at the end of the quarter before you need to start charging GST, and another 30 days after that to register with GST.
In the $30 000 in one quarter scenario, you need to immediately start charging GST. For example, if you had sales of $35 000 in one quarter, you need to start charging GST on all sales after $30 000.