If you’re running a small business in Alberta, GST registration usually becomes mandatory once you cross CRA’s “small supplier” threshold—and the timing matters because it affects when you must start charging tax and when you need to file. Learn more about our corporate accounting services here.

This guide walks through the small supplier rule, the 29-day registration deadline, how to register, and the bookkeeping habits that keep GST/HST compliance straightforward.

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Do you need to register? The “small supplier” rule

CRA uses the term “small supplier” to describe many businesses that do not have to register for GST/HST until they exceed a specific threshold.​

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The $30,000 threshold (and what it means in practice)

In many common situations, you generally stop being a small supplier once your taxable supplies exceed $30,000 over the relevant measurement period under CRA’s rules, which is when mandatory registration can kick in.

Because registration requirements hinge on when you cross the line (not just whether you do), it’s important to track revenue consistently rather than relying on rough estimates.

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Common ways businesses misjudge the threshold​

Here are patterns that often cause confusion:

• Mixing multiple income streams (service revenue, product sales, retainers) without a single running total.​
• Rapid growth over a short stretch (a strong quarter can change your status quickly).​
• Assuming “I’m small” means “I never need GST” (the rule is based on taxable supplies and thresholds, not how new your business is).

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When you must register (and the 29-day window)

Once your small supplier status changes, CRA’s registration rules introduce two key concepts: your effective date of registration and the time limit to register.

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Your effective date of registration

CRA ties your effective date to when you stop being a small supplier and to the first taxable supply after that change, which is why documenting the “crossing moment” matters.

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You have 29 days to register​

CRA states you must register within 29 days of your effective date of registration.​

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When you start charging GST/HST​

CRA also explains when you must start charging GST/HST, which is directly connected to your registration timing—so you may need to adjust invoices, quotes, or checkout settings quickly.

Practical tip: If you think you’re close to the threshold, build a simple monthly habit—review taxable sales and keep a running year-to-date total—so you’re not scrambling later.

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How to register for a GST/HST account (what you’ll need)​

CRA outlines how to register for a GST/HST account and what information you should have ready before you start.​

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Gather your basics first​

Expect to provide details such as:

• Your business identification details (including a Business Number if applicable).​
• Business contact and address information.​
• Your business activity information (what you do and the general nature of your taxable supplies)

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Register online (CRA Business Registration Online)​

CRA provides an online registration process and notes practical considerations like session timeouts and keeping your registration details for your records.

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After you register: compliance basics that trip people up

Registration is only step one—staying compliant depends on charging correctly and keeping clean records.

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Invoicing and charging correctly​

From your registration timing onward, you’ll want invoices and receipts to consistently reflect GST/HST being charged when required, and you’ll want your quoting/pricing process to match how you present tax to customers.

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Recordkeeping that makes filing painless​

Good GST/HST compliance is much easier when your bookkeeping is organized—clean sales tracking, properly categorized expenses, and reliable source documents throughout the year.​

KV & Associates positions itself to help businesses manage GST regulations and keep books in order, which is exactly what prevents last-minute filing stress.

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If you realize you should have registered earlier​

Don’t guess or try to “patch it” casually—gather your sales records, identify when your status changed, and get professional guidance on the best way to correct it.

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Alberta-specific notes (GST vs HST)​

Alberta doesn’t have a provincial sales tax, so many Alberta businesses commonly deal with GST, but HST can still be relevant depending on where your customers are and the circumstances of the supply.​

Because location and customer mix can affect what you charge, it’s worth confirming the right approach before you overhaul invoices or pricing.

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FAQ

What is the GST/HST “small supplier” threshold?​

CRA’s small supplier framework generally uses a $30,000 threshold tied to taxable supplies, which determines when many businesses must register.​

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How long do I have to register once I’m no longer a small supplier?​

CRA states you must register within 29 days of your effective date of registration.​

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When do I start charging GST/HST?​

CRA explains when you must start charging GST/HST in connection with your registration timing, which is why the effective date matters.​

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How do I register for a GST/HST account?​

CRA provides instructions for registering and identifies the information you should have on hand, including business details and business activity information.

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Example timeline

Here’s a simple way to think about the process (illustrative only): you track taxable sales over time, you identify the point CRA rules say you stopped being a small supplier, that point determines your effective date of registration, and then the 29-day clock to register applies from there.

Once registered, you adjust invoicing/checkout so you charge GST/HST as required going forward and keep records organized so filing is accurate.

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KV & Associates​

If you’re not sure whether you’ve crossed the threshold—or you want your books set up so GST/HST tracking is clean—KV & Associates can help review your sales history, confirm your registration timing, and keep your bookkeeping GST-ready.​ Contact us today to book a GST/HST registration review!

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