GST & Tax · Edmonton
Do I need to register for GST? The $30,000 rule, explained.
When Edmonton freelancers, practitioners, salons and makers have to start charging GST, how the four-quarter test works, and what to do the day you cross it.
By the Plum team- Updated Oct 2026
- 7 min read
- Add up your taxable sales for any four calendar quarters in a row. Over $30,000? You must register.
- Pass $30,000 in a single quarter and you must register straight away.
- Once registered, you charge 5% GST in Alberta and can claim back the GST you pay on business costs.
- Rideshare drivers must register from their very first fare.
Almost every new business owner in Edmonton asks the same question in their first year: do I need a GST number yet? The answer hangs on one number, $30,000, and on a detail most people miss: CRA doesn't measure it by calendar year.
This guide explains the small supplier rule in plain English, shows how to check where you stand, and walks through exactly what to do the week you cross the line, whether you're a freelancer in Old Strathcona, a massage therapist in St. Albert or an Etsy seller in Sherwood Park.
1The small supplier rule
You're a small supplier while your worldwide taxable sales (including those of any associated businesses) are $30,000 or less over the last four consecutive calendar quarters. Small suppliers don't have to register for GST, charge it, or file returns.
The quarters are calendar quarters: January to March, April to June, July to September and October to December. Each time a quarter ends, look back at the last four together.
| Quarter | Sales | Last four quarters |
|---|---|---|
| Oct to Dec | $5,000 | $5,000 |
| Jan to Mar | $7,000 | $12,000 |
| Apr to Jun | $8,500 | $20,500 |
| Jul to Sep | $10,000 | $30,500: over |
In this example the business never earned $30,000 in a calendar year, yet it stops being a small supplier at the end of October, the month after the quarter in which it crossed.
2What counts toward the $30,000
- Taxable sales of goods and services, before expenses. It's revenue, not profit.
- Zero-rated sales, such as most exports, still count.
- Exempt sales don't count. Many health services, residential rents and some financial services are exempt.
- Associated businesses count together. Two companies you control can't each stay under $30,000.
This is why GST is simple for some of the clients we work with and tricky for others. A physiotherapist billing GST-exempt treatments may never register, while a massage therapist in the same clinic often has to. A mortgage broker's commissions are generally exempt; a realtor's are taxable.
3Who has to register from day one
A few businesses can't use the small supplier rule at all. The one that catches Edmonton people most often: rideshare and taxi drivers (Uber, Lyft and similar) must register before their first paid trip. Non-resident businesses performing services in Canada and some others have their own rules too.
4When the clock starts
Tap through the quarters you've finished this year. When your running total passes $30,000, that's your signal.
Tap a quarter once you've added up its sales.
5What to do the week you cross $30,000
Once you're registered, you can claim input tax credits: the GST you paid on business expenses such as rent, equipment, software and supplies. That's why some businesses register voluntarily before they have to.
6Should you register early?
Registering voluntarily makes sense when most of your customers are GST-registered businesses (they claim the GST back, so it costs them nothing), or when you're about to make big purchases and want the GST back. It makes less sense when you sell mainly to individuals, because your prices effectively go up 5% overnight.
If you're close to the line or unsure which of your sales count, that's exactly the kind of thing we sort out on a free 15-minute call. We work with businesses across Edmonton, St. Albert, Sherwood Park, Spruce Grove, Leduc and Fort Saskatchewan.
7Questions people ask
Do I need a GST number if I make under $30,000?
Not usually. If your taxable sales stay at or under $30,000 over any four consecutive calendar quarters you're a small supplier and registration is optional. Rideshare and taxi drivers are the main exception: they must register from their first dollar.
Is the $30,000 GST threshold per year?
Not exactly. CRA looks at any four consecutive calendar quarters, not the calendar year. You can cross it in the middle of a year, and you also have to register if you pass $30,000 in a single quarter.
How long do I have to register after I cross $30,000?
If you cross over four quarters, you're no longer a small supplier at the end of the month after that quarter, and you must register within 29 days of starting to charge GST. If you pass $30,000 in a single quarter, the sale that pushes you over is taxable, so register right away.
Should I register for GST voluntarily?
Sometimes. If your customers are mostly GST-registered businesses, or you're buying expensive equipment, registering early lets you claim back the GST you pay. If you sell mainly to individuals, charging 5% more can cost you business.
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Book a free 15-min callThis article is general information for Alberta businesses and isn't tax or legal advice. Rules and thresholds change, so confirm your situation with your accountant or CRA.