Do I need to register for GST in BC? The $30,000 rule, dates and PST
You must register for GST once your taxable revenue passes $30,000, either in a single calendar quarter or over the last four calendar quarters combined. Cross it in one quarter and you charge GST on the very sale that put you over. Cross it over four quarters and you stop being a small supplier at the end of the month after that quarter, start charging the next day, and have 29 days to register. BC PST is a separate registration with its own rules.
Updated October 27, 2026. Figures checked against the CRA and BC government pages linked below.
The two tests
- Single quarter. More than $30,000 of taxable sales in one calendar quarter (January to March, April to June, July to September, October to December). You must charge GST starting with the sale that took you over, and that day is your registration date (CRA: when to register and start charging).
- Four consecutive quarters. More than $30,000 over the last four quarters, but never in one quarter. You are no longer a small supplier at the end of the month following the quarter in which you went over. Register within 29 days of your effective date.
- Count worldwide taxable sales, including those of associated businesses, before expenses. Zero-rated sales count; exempt sales do not.
Worked example: a Kelowna renovator
- October to December 2025: $6,000
- January to March 2026: $7,000
- April to June 2026: $8,000
- July to September 2026: $10,000
No single quarter is over $30,000, but the four quarters total $31,000, so the threshold was crossed in the July to September quarter. She stops being a small supplier on October 31, 2026, charges 5% GST from November 1, and must register by November 29. Invoices issued before November 1 stay GST free.
Same renovator with a $32,000 kitchen job invoiced on August 12: that one invoice crosses $30,000 in the quarter, so GST applies to that invoice and she is registered from August 12.
Should you register before you have to?
You can register voluntarily if you make taxable sales in Canada. For trades it is often worth it: you claim input tax credits on tools, trucks, fuel and materials, and commercial clients and general contractors expect a GST number on your invoice. The cost is filing returns and charging 5% to homeowners, who cannot claim it back.
Once registered, many small trades businesses look at the quick method, which can leave part of the GST collected in the business. See our page on the GST quick method in BC.
BC PST is a different question
PST registration is separate and runs through the BC government, not the CRA. A contractor who only supplies and installs goods that become part of real property (lumber, drywall, plumbing fixtures) usually does not register, because the contractor pays PST when buying those materials. You do need to register if you sell goods you do not install, install goods that do not become part of the building, or repair taxable goods. There is a small seller exemption at $10,000 of eligible sales over 12 months for businesses with no established premises (BC government: registering to collect PST, revised October 2026). More on this in do contractors charge PST in BC.
FAQ
Is the $30,000 calculated on revenue or profit?
Revenue. Taxable sales before any expenses.
What happens if I should have registered last year and did not?
The CRA treats you as registered from the date you should have been, so GST is owed on those sales whether or not you charged it. You can often still claim input tax credits for that period. Fix it before the CRA finds it.
Do I charge GST on my first invoice after registering?
Yes, on every taxable invoice from your effective date of registration.
How long does registration take?
Registering online through the CRA's business registration service gives a number the same day in most cases.
Are taxi and rideshare drivers different?
Yes. They must register from their first fare, even under $30,000.
Every business is different, so talk to your accountant about your own dates and whether voluntary registration pays for you.
Sources: CRA: when to register for and start charging GST/HST (modified June 16, 2026); BC government: PST bulletin 001.