The four consecutive calendar quarters rule
Not tax advice. This page summarizes public CRA and Etsy information as read on October 29, 2026. Rules, rates and fees change, and your situation may differ. Confirm with the CRA or a qualified tax professional before filing. Not affiliated with Etsy, Inc. or the Canada Revenue Agency. "CraftLedger default line" means how the CraftLedger app groups a fee; it is not CRA guidance.
Most growing Etsy shops cross $30,000 gradually. Here is how CRA times your registration in that case.
What CRA and Etsy say
- For most businesses, you are a small supplier if you do not exceed the $30,000 threshold over four consecutive calendar quarters, and you do not have to register (you may register voluntarily). [Canada.ca]
- If you exceed $30,000 over the previous four (or fewer) consecutive calendar quarters but not in a single quarter, you stop being a small supplier at the end of the month following the quarter in which you exceeded $30,000. [Canada.ca]
- A calendar quarter is a three-month period beginning on the first day of January, April, July, or October. [Canada.ca]
$30,000 small-supplier checker
Enter your total taxable sales (all businesses, worldwide, before expenses) for your last four calendar quarters.
Rules: [Canada.ca]
Turn your Etsy CSVs into a T2125 summary in your browser
CraftLedger reads your Etsy Monthly Statement and Sold Orders CSVs locally (nothing uploaded), totals gross sales and fees, groups fees by T2125 line, and tracks the $30,000 small-supplier threshold by quarter. Free preview; CA$29 per tax year for the full export.
Try the free preview Get the tax-year pass (CA$29)Frequently asked questions
When do I stop being a small supplier under the four-quarter rule?
CRA says at the end of the month following the quarter in which your total over the previous four (or fewer) consecutive calendar quarters exceeded $30,000.
