The $30,000 small-supplier threshold for Etsy sellers
When a Canadian Etsy seller has to register for GST/HST, in CRA's own terms, plus a checker for your last four quarters.
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 in a single calendar quarter, you are no longer a small supplier and must charge GST/HST on the supply that made you exceed $30,000; your effective date of registration is no later than the day of that supply. [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]
- CRA's examples say you will have to register within 29 days of your effective date of registration. [Canada.ca]
- A calendar quarter is a three-month period beginning on the first day of January, April, July, or October. [Canada.ca]
- Sole proprietors include total revenues (before expenses) from worldwide taxable supplies from all their businesses and those of their associates; revenue from financial services, sales of capital property, and goodwill from the sale of a business is not included. [Canada.ca]
- If your business is registered for the GST, it is also registered for the HST. [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
Is the $30,000 threshold per year?
CRA measures it over four consecutive calendar quarters, and separately within a single calendar quarter — not by calendar year.
Do Etsy sales outside Canada count?
For sole proprietors, CRA says to include total revenues (before expenses) from worldwide taxable supplies from all your businesses and those of your associates.
