GST in BC: when to register and what changes after you do
A plain-language guide to BC GST registration thresholds, filing schedules, and what actually changes once you sign up.
If your small business is approaching $30,000 in gross revenue over four consecutive calendar quarters, the CRA expects you to register for a GST/HST number. This is one of the most misunderstood thresholds in Canadian small business, and getting it wrong is expensive.
The good news: registration itself is free, fast, and can usually be done online in under 20 minutes. The harder part is what comes after.
When the clock actually starts
The $30,000 threshold is rolling, not annual. The moment you cross it in any 12-month window, you have 29 days to register and start charging GST. Many owners assume it resets January 1 — it does not.
There are two versions of the test, and the difference matters. If you pass $30,000 gradually over four consecutive calendar quarters, you stop being a small supplier at the end of the month following that quarter, and you must register within 29 days. If you pass $30,000 in a single calendar quarter, you lose small-supplier status immediately, on the day of the sale that pushed you over, and you must charge GST on that sale.
If you bill another business, registering early is often a win: you can claim Input Tax Credits on your expenses (software, fuel, supplies) and your clients don't care about the extra 5% because they claim it back too.
What changes the day you register
You start charging 5% GST on every taxable invoice, you file a return (monthly, quarterly, or annually depending on revenue), and you keep every receipt that backs an ITC claim. Your bookkeeping workload goes up — but so does your credibility.
- Your invoices must show your nine-digit GST/HST number, or your customers cannot legally claim the tax back.
- The GST you collect is not revenue. It is money you hold for the CRA — keep it out of your operating float.
- You can claim input tax credits on business purchases going back four years, and often on start-up costs incurred before registration.
- You must keep supporting records for six years from the end of the tax year they relate to.
Don't forget BC PST — it is a separate registration
GST and PST are two different taxes with two different governments behind them. GST is 5% federal, administered by the CRA. BC PST is 7% provincial, administered by the BC Ministry of Finance through eTaxBC, with its own registration number and its own return schedule.
The taxable base is also different. PST generally applies to goods and to a specific list of services such as legal services, telecommunications, and repairs or maintenance to tangible goods. Many pure service businesses — consultants, bookkeepers, most trades labour — charge GST but not PST. Selling or renting goods in BC almost always triggers a PST registration requirement.
Choosing your filing frequency
The CRA assigns a default frequency based on your annual taxable revenue, but you can elect to file more often than required. Annual filers with more than $3,000 of net tax owing also have to make quarterly instalments, which surprises a lot of owners in their second year of registration.
- Up to $1.5M in annual taxable revenue: annual filing (quarterly instalments may apply).
- $1.5M to $6M: quarterly filing, due one month after each quarter-end.
- Over $6M: monthly filing, due one month after each month-end.
- Our advice for most small businesses: file quarterly even if you qualify for annual. Four smaller payments hurt far less than one large one, and errors surface while the records are still fresh.
The five registration mistakes we clean up most often
- Charging GST before the number arrives, then having no registration to remit it against.
- Registering, then forgetting to file the first return because there was no revenue yet — a nil return is still a required return.
- Claiming input tax credits on 100% of a vehicle or home office that is only partly business use.
- Claiming the tax on meals and entertainment at full value when only 50% is generally eligible.
- Spending collected GST during a slow month and having nothing set aside when the return comes due.
Where to go from here
If you're unsure where you stand, send us your last 12 months of revenue and we'll tell you in plain English whether you need to register, and when. If you are already registered and behind, read our walk-through of what a late GST filing actually costs, or check your exact due dates on our CRA deadline calculator.
We prepare and file GST and BC PST returns for small businesses across the Fraser Valley and all of British Columbia, on flat monthly fees starting at $150. Call or text 250-261-9879 and you will hear back within one business day.
Common questions
When do I have to register for GST in BC?
Once your worldwide taxable revenue passes $30,000 over four consecutive calendar quarters, you stop being a small supplier and must register. If you pass $30,000 in a single calendar quarter, you must register immediately.
Can I register for GST voluntarily before $30,000?
Yes, and it often pays to. Registering lets you claim input tax credits on the GST you pay on supplies, tools, fuel, and subcontractors, which usually matters most in your first, most expensive year.
What changes after I register for GST?
You charge GST on your invoices, file returns on the schedule the CRA assigns, and can claim input tax credits. You must also keep records supporting every credit you claim for six years.
Is GST the same as BC PST?
No. GST is the 5% federal tax administered by the CRA. BC PST is a separate 7% provincial tax administered by the BC Ministry of Finance, with its own registration, its own return, and different rules about what is taxable. Many BC businesses must register for both.
How often will I have to file my GST return?
The CRA assigns a filing frequency based on annual taxable revenue: annual filing up to $1.5 million, quarterly from $1.5 million to $6 million, and monthly above $6 million. Most small businesses start on annual or quarterly and can elect to file more often if they prefer smaller, more frequent payments.
Do I charge GST to clients outside BC?
Generally yes, but the rate follows the place of supply. Sell to an Ontario customer and you charge 13% HST; sell to Alberta and you charge 5% GST. Exports outside Canada are usually zero-rated, meaning you charge 0% but still claim your input tax credits.
What is the GST quick method and should I use it?
The quick method lets eligible businesses under $400,000 in annual taxable sales remit a flat percentage of collected GST instead of tracking every input tax credit. It saves bookkeeping time and often money for service businesses with few expenses, but it usually costs money for businesses that buy a lot of taxable materials.
Not sure your GST filings are on track?
Bring your filing frequency, last return, or CRA letter to a free consultation. We'll explain the next practical step.
Every enquiry gets a reply within one business day. Nothing is billed until you accept a flat fee in writing.
Averon Accounting is a bookkeeper in Abbotsford, BC serving small businesses across the Fraser Valley. See what bookkeeping costs in BC or check your CRA deadlines.
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