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When you have to register for GST in BC

The $30,000 small supplier rule, the two different deadlines for crossing it, when registering early is worth it — and what changes on your invoices the day you do.

Quick answer

You must register for GST once your taxable revenue passes $30,000 — either over any four consecutive calendar quarters, or in a single quarter. Below that you're a "small supplier" and registration is optional. BC has no HST; you charge 5% GST, and PST is a separate provincial system that generally doesn't apply to labour-only services like cleaning, painting or landscaping.

Two different clocks: cross gradually over four quarters and you have until the end of the following month; cross inside one quarter and you must charge GST on the sale that put you over, and register within 29 days. The threshold hasn't changed since 1991 — check the CRA's current rules before relying on it.

The $30,000 small supplier threshold, in plain English

The CRA measures the total value of your taxable sales — revenue, not profit — across a rolling window of the last four calendar quarters. Stay at or under $30,000 and you're a small supplier: you don't have to charge GST, and you can't claim back the GST on what you buy. Go over and you become a registrant: you charge 5% on every invoice, file returns, remit what you collected, and claim input tax credits on business purchases.

For a solo trade operator in Metro Vancouver, $30,000 is not far away: a cleaner at $55/hr crosses it at about 550 billed hours; a painter or epoxy installer can cross it in a single good quarter. Plan for it from day one rather than discovering it at tax time.

The two ways you cross — and the two deadlines

Gradually, over four quarters

If your rolling four-quarter total goes over $30,000 without any single quarter doing it alone, you stop being a small supplier at the end of the month after the quarter you crossed in. Your registration and GST charging start on your first sale after that. Example: you pass $30,000 cumulatively in May (Q2). You stay a small supplier through June and July; from August 1 you're charging GST.

Inside one quarter

If one big invoice pushes you over $30,000 within a single calendar quarter, there's no grace month. You must charge GST on the sale that put you over, and register within 29 days. Miss it and the 5% is still owed — out of your own pocket if you didn't add it to the invoice. This is the trap for painters and flooring installers with $4,000–$6,000 jobs.

Should you register before you have to?

Voluntary registration is allowed at any revenue level. It's usually worth it if you're buying equipment, a vehicle or a lot of supplies up front (you recover the GST on them), or if most of your clients are businesses that claim GST anyway and don't care about the extra 5%. It's usually not worth it if your clients are homeowners paying out of pocket and you have few purchases — the 5% makes you look more expensive next to unregistered competitors. Once registered voluntarily you generally have to stay registered for at least a year.

How to register

  1. Have your nine-digit Business Number ready — it's created when you register your sole proprietorship or incorporate in BC.
  2. Use the CRA's Business Registration Online service to add a GST/HST program account to your Business Number. Phone registration is no longer offered.
  3. Choose your reporting period. Most new small businesses are assigned annual filing with quarterly instalments; you can elect quarterly or monthly if you prefer to remit as you go.
  4. Add "GST" and your registration number to your invoice template the same day. Every invoice after your effective date must show it.

What GST changes about running the business

Three practical things. Your invoices show the 5% as a separate line with your GST number. You keep the GST you collect in a separate account and remit it — it was never your money. And you track GST paid on expenses, because every dollar of it comes back as an input tax credit. Bookkeeping software connected to your bank makes this close to automatic; a shoebox does not. The CRA also offers a "Quick Method" that lets some small businesses remit a flat percentage of sales instead of tracking every credit — ask an accountant whether it suits your mix of labour and materials.

Where Prontco fits

We set up your bookkeeping software, connect your bank feed and build your invoice template with a GST line ready to switch on — so crossing the threshold is a setting change, not a scramble. We don't file your GST returns or give tax advice; your accountant or bookkeeper does that. See what's included →

Sources

CRA — When to register for and start charging the GST/HST · BC Registries — Sole proprietorships and partnerships. This is a plain-English summary as of September 2026, not tax advice. Thresholds and deadlines are set by the CRA and can change.

Frequently asked

When do I have to register for GST in BC?

When your taxable revenue passes $30,000 over four consecutive calendar quarters, or in a single quarter. Below that you're a small supplier and registration is optional. Confirm the current threshold with the CRA.

Is there HST in British Columbia?

No. BC charges 5% federal GST plus a separate 7% provincial PST. PST generally does not apply to labour-only services such as cleaning, painting, landscaping or pressure washing, but does apply to some goods you sell or install — check with the BC Ministry of Finance for your trade.

What happens if I go over $30,000 in one quarter?

You must charge GST on the sale that put you over and register within 29 days. There is no grace month. If you forgot to add it to the invoice, the 5% is still owed.

Should I register for GST voluntarily?

Often yes if you're buying equipment or vehicles up front or mostly serve business clients; often no if you serve homeowners and have few purchases. Once registered voluntarily you generally must stay registered for at least a year.

Do I need a Business Number before registering for GST?

Yes. Your GST account is a program account attached to your nine-digit Business Number, which is created when you register your business in BC.

Trade-specific launch guides

City guides

Doing this because someone asked for it?

Property managers and strata councils in Metro Vancouver will not hand work to a contractor who cannot produce the paperwork — and in BC that is not fussiness. Under Section 258 of the Workers Compensation Act, if the contractor they hire is behind with WorkSafeBC, the unpaid assessment can be collected from them. So they check. GST is point five.

See where you stand — about a minute

We tell you which of the six you already meet and what closing any gap actually involves. Government fees are at cost. There is no charge to be told where you stand. Want the list before you talk to anyone? The Filing Assistant gives you your filings in the order they have to be done, with each government fee.

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