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New Brunswick — am I about to cross the $30,000 GST/HST line?
CRA's $30,000 small-supplier rule applies the same way across Canada — but the rate you'll start charging the day you cross it is the HST 15% rate in New Brunswick. This calculator runs both the rolling four-quarter and single-quarter checks and tells you which one is closer to firing.
How the $30,000 threshold actually works.
The rule is straightforward and easy to misread. You stop being a "small supplier" — and must register, collect, and remit GST/HST — the moment either of these is true:
- Four-quarter rule. Your taxable revenue exceeds $30,000 over any four consecutive calendar quarters. You have 29 days from the day you crossed to register.
- Single-quarter rule. Your taxable revenue exceeds $30,000 within one calendar quarter alone. You lose small-supplier status on the supply that put you over — no grace period.
The single-quarter rule is the one that surprises people. A one-time large invoice can trigger it even if your annualized revenue is well under $30K.
Common questions
What counts as "taxable revenue" for the threshold?
Taxable supplies (including zero-rated ones like exports and basic groceries) count toward the threshold. Exempt supplies — most residential rent, most financial services, most medical/dental services — do not. If you're unsure whether a particular type of income is taxable, exempt, or zero-rated, that's a question for your accountant or for CRA's guidance pages directly.
Does the calendar year matter, or is it always a rolling window?
It's always a rolling window. The "four consecutive calendar quarters" can be any four in a row — they don't need to match your fiscal year or calendar year. This is why the threshold can fire at unexpected times, especially for freelancers with seasonal revenue.
What's the difference between GST and HST?
GST is the 5% federal Goods and Services Tax. HST is the Harmonized Sales Tax — a single combined rate (13% in Ontario, 15% in NB, NL, NS, PE) that bundles GST with the provincial portion. From a registration-threshold perspective the rules are identical; the difference is just the rate you collect once registered.
Should I register voluntarily before I hit the threshold?
Maybe. Voluntary registration lets you claim input tax credits on eligible business expenses, which is worthwhile if you have meaningful taxable purchases. The trade-off: you have to start collecting tax from your clients, which can be friction in B2C work. Talk to your accountant — the math depends on your client mix and expense profile.
What if my province has PST or QST on top?
PST (BC, Manitoba, Saskatchewan) and QST (Quebec) are provincial-level taxes administered separately from CRA. They have their own registration thresholds and rules. This calculator covers only the federal GST/HST line — check your provincial finance ministry for the corresponding provincial threshold.
Is this tax advice?
No. This is a calculator for understanding where you stand against a publicly documented CRA rule. Filing decisions — whether to register, when, voluntarily or not — belong with a CPA who knows your full picture. The math here is mechanical; the decision isn't.
Want this watching your real numbers automatically?
MapleBooks runs this same check against your imported transactions in real time — so you see the alert the moment a single supply puts you over, not a quarter later. Also included: tax reserve estimator, vehicle logbook, T2125-ready year-end package.
Start your 14-day free trialThis calculator for other provinces
- Alberta (GST 5%)
- British Columbia (GST 5% + PST 7%)
- Manitoba (GST 5% + PST 7%)
- Newfoundland & Labrador (HST 15%)
- Nova Scotia (HST 15%)
- Northwest Territories (GST 5%)
- Nunavut (GST 5%)
- Ontario (HST 13%)
- Prince Edward Island (HST 15%)
- Quebec (GST 5% + QST 9.975%)
- Saskatchewan (GST 5% + PST 6%)
- Yukon (GST 5%)