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Primary formula: R = 2 when a reviewed trigger applies; R = 1 at an equality boundary; otherwise R = 0

Educational only: Business decision support, not accounting, tax or legal advice.

Privacy: No account is required. Tool inputs and results stay in this browser. Anonymous categorical usage analytics send only governed page, tool, cluster and action identifiers; tool inputs and results are never sent. Error monitoring is disabled. Optional saved state stays only on this device.

Update policy: Reviewed when formulas or official dependencies change.

Scope: Canadian small-business planning using your own assumptions.

What this decision tool helps you decide

Best for

Businesses reviewing a bounded Canadian GST/HST registration and price scenario against official supported rules.

Outputs

Threshold status, customer-facing tax price, retained revenue and margin, plus explicit unsupported-scope and authority-check states.

Start here

Confirm the supported jurisdiction, supply/customer class, registration state and effective date before entering price, cost and turnover.

Use a different tool when: Do not use this to protect retained margin while separating a confirmed combined GST/HST rate from displayed price; use Canada GST/HST-aware Pricing Planner for that decision. Use this tool to review a supported Canadian GST/HST registration and place-of-supply scenario with the resulting price and margin.

Price & margin

Canada GST/HST Registration Decision Tool: threshold status

Threshold status, customer-facing tax price, retained revenue and margin, plus explicit unsupported-scope and authority-check states.

GST/HST-aware price and registration records

Set a retained GST/HST-aware price and enter the exact official turnover records. Unsupported policy branches stop instead of guessing.

Your numbers stay in this browser

CA$

Enter per-unit cost on the selected GST/HST basis.

%

Gross profit share retained before GST/HST.

Select the confirmed place of supply; it is not inferred from an address.

Exempt and unknown supplies fail closed.

Optional comparisonAdd a comparison value only when it helps your decision.
CA$

Optional comparison price on the selected GST/HST basis.

Market policy, turnover records and authority confirmationsOpen the assumptions you are less likely to change on every comparison.

Confirm whether the entered cost includes tax.

Select the transaction period.

CA$

Enter turnover for this exact measured period.

CA$

Enter turnover for this separate measured period.

Choose the confirmed status; uncertainty keeps an authority warning visible.

Choose No when tax paid remains in effective cost.

%

Required for recoverable GST/HST in a tax-inclusive cost; separate from output rate.

Controls whether displayed price adds tax to retained revenue.

Confirm that the customer and transaction are inside the displayed domestic supply workflow.

Confirm that the reviewed rate and registration rules apply to the transaction and turnover periods.

The amounts must use the authority-defined taxable or GST turnover scope.

Review status

Below the selected turnover threshold

Preparing export actionsโ€ฆ
Required displayed price
$113.00
Required price excluding GST/HST
$100.00
GST/HST component
$13.00
Effective cost
$60.00
Gross profit per unit
$40.00
Retained gross margin
40%
Change from current displayed price
$13.00
Selected GST/HST rate
13%
Selected registration threshold
$30,000.00
Taxable supplies in one calendar quarter
$0.00
Taxable supplies over the previous four consecutive calendar quarters
$0.00
Highest entered turnover
$0.00
Remaining to threshold
$30,000.00

This workflow is a source-versioned price and threshold review, not a registration, taxability, place-of-supply or filing determination. Confirm the outcome with the relevant authority.

Policy version 2026-07-16. Open the official source.

Registration review

Compare current threshold headroom with a 10% increase in prospective turnover.

ScenarioResultDifference
Entered turnover records$30,000.00Baseline
Prospective turnover +10%$30,000.00$0.00

Save these results, change an input, then compare the updated figures with this baseline.

The baseline is temporary in this tab and is not added to shared scenario links or generated reports.

Calculation details

View calculation detailsView the formulas and inputs used for these results.

Required displayed price

Effective costrecoverable: tax-inclusive cost รท (1 + input rate), tax-exclusive cost unchanged; non-recoverable: tax-inclusive cost unchanged, tax-exclusive cost ร— (1 + input rate)60 CAD
Required price excluding GST/HSTeffective cost รท (1 โˆ’ target retained margin)100 CAD
Required displayed priceregistered and tax-inclusive display โ†’ retained price ร— (1 + entered GST/HST rate); otherwise retained price113 CAD
Result$113.00

Uses Standard taxable (On or after 1 April 2025), source version 2026-07-16; threshold status uses Threshold source version 2026-07-16, Current calendar-quarter taxable revenue and Previous four calendar quarters taxable revenue, source version 2026-07-16. Retained revenue excludes GST/HST. The engine retains full precision; currency displays to two decimal places.

Canada GST/HST Registration Decision Tool formulas โ†’
Inputs used by these formula steps
Effective costCost Exclusive
60
Effective costTax Rate
0.13
Effective costInput Tax Rate
0.13
Effective costCost Tax Basis
Tax-exclusive cost
Effective costInput Tax Recoverable
Yes
Effective costRegistration State
Registered
Required price excluding GST/HSTEffective Cost
60
Required price excluding GST/HSTTarget Margin
0.4
Required displayed priceRequired Price Exclusive
100
Required displayed priceTax Rate
0.13
Required displayed priceDisplayed Price Includes Tax
Yes

Required price excluding GST/HST

Effective costrecoverable: tax-inclusive cost รท (1 + input rate), tax-exclusive cost unchanged; non-recoverable: tax-inclusive cost unchanged, tax-exclusive cost ร— (1 + input rate)60 CAD
Required price excluding GST/HSTeffective cost รท (1 โˆ’ target retained margin)100 CAD
Result$100.00

Uses Standard taxable (On or after 1 April 2025), source version 2026-07-16; threshold status uses Threshold source version 2026-07-16, Current calendar-quarter taxable revenue and Previous four calendar quarters taxable revenue, source version 2026-07-16. Retained revenue excludes GST/HST. The engine retains full precision; currency displays to two decimal places.

Canada GST/HST Registration Decision Tool formulas โ†’
Inputs used by these formula steps
Effective costCost Exclusive
60
Effective costTax Rate
0.13
Effective costInput Tax Rate
0.13
Effective costCost Tax Basis
Tax-exclusive cost
Effective costInput Tax Recoverable
Yes
Effective costRegistration State
Registered
Required price excluding GST/HSTEffective Cost
60
Required price excluding GST/HSTTarget Margin
0.4

GST/HST component

Required price excluding GST/HSTeffective cost รท (1 โˆ’ target retained margin)100 CAD
Required displayed priceregistered and tax-inclusive display โ†’ retained price ร— (1 + entered GST/HST rate); otherwise retained price113 CAD
GST/HST componentdisplayed price โˆ’ retained price13 CAD
Result$13.00

Uses Standard taxable (On or after 1 April 2025), source version 2026-07-16; threshold status uses Threshold source version 2026-07-16, Current calendar-quarter taxable revenue and Previous four calendar quarters taxable revenue, source version 2026-07-16. Retained revenue excludes GST/HST. The engine retains full precision; currency displays to two decimal places.

Canada GST/HST Registration Decision Tool formulas โ†’
Inputs used by these formula steps
Required price excluding GST/HSTEffective Cost
60
Required price excluding GST/HSTTarget Margin
0.4
Required displayed priceRequired Price Exclusive
100
Required displayed priceTax Rate
0.13
Required displayed priceDisplayed Price Includes Tax
Yes
GST/HST componentRequired Displayed Price
113
GST/HST componentRequired Price Exclusive
100

Effective cost

Effective costrecoverable: tax-inclusive cost รท (1 + input rate), tax-exclusive cost unchanged; non-recoverable: tax-inclusive cost unchanged, tax-exclusive cost ร— (1 + input rate)60 CAD
Result$60.00

Uses Standard taxable (On or after 1 April 2025), source version 2026-07-16; threshold status uses Threshold source version 2026-07-16, Current calendar-quarter taxable revenue and Previous four calendar quarters taxable revenue, source version 2026-07-16. Retained revenue excludes GST/HST. The engine retains full precision; currency displays to two decimal places.

Canada GST/HST Registration Decision Tool formulas โ†’
Inputs used by these formula steps
Effective costCost Exclusive
60
Effective costTax Rate
0.13
Effective costInput Tax Rate
0.13
Effective costCost Tax Basis
Tax-exclusive cost
Effective costInput Tax Recoverable
Yes
Effective costRegistration State
Registered

Gross profit per unit

Effective costrecoverable: tax-inclusive cost รท (1 + input rate), tax-exclusive cost unchanged; non-recoverable: tax-inclusive cost unchanged, tax-exclusive cost ร— (1 + input rate)60 CAD
Required price excluding GST/HSTeffective cost รท (1 โˆ’ target retained margin)100 CAD
Gross profit per unitretained revenue โˆ’ effective cost40 CAD
Result$40.00

Uses Standard taxable (On or after 1 April 2025), source version 2026-07-16; threshold status uses Threshold source version 2026-07-16, Current calendar-quarter taxable revenue and Previous four calendar quarters taxable revenue, source version 2026-07-16. Retained revenue excludes GST/HST. The engine retains full precision; currency displays to two decimal places.

Canada GST/HST Registration Decision Tool formulas โ†’
Inputs used by these formula steps
Effective costCost Exclusive
60
Effective costTax Rate
0.13
Effective costInput Tax Rate
0.13
Effective costCost Tax Basis
Tax-exclusive cost
Effective costInput Tax Recoverable
Yes
Effective costRegistration State
Registered
Required price excluding GST/HSTEffective Cost
60
Required price excluding GST/HSTTarget Margin
0.4
Gross profit per unitRetained Revenue
100
Gross profit per unitEffective Cost
60

Retained gross margin

Gross profit per unitretained revenue โˆ’ effective cost40 CAD
Retained gross margingross profit รท retained revenue40%
Result40.0%

Uses Standard taxable (On or after 1 April 2025), source version 2026-07-16; threshold status uses Threshold source version 2026-07-16, Current calendar-quarter taxable revenue and Previous four calendar quarters taxable revenue, source version 2026-07-16. Retained revenue excludes GST/HST. The engine retains full precision; currency displays to two decimal places.

Canada GST/HST Registration Decision Tool formulas โ†’
Inputs used by these formula steps
Gross profit per unitRetained Revenue
100
Gross profit per unitEffective Cost
60
Retained gross marginGross Profit
40
Retained gross marginRetained Revenue
100

Change from current displayed price

Required displayed priceregistered and tax-inclusive display โ†’ retained price ร— (1 + entered GST/HST rate); otherwise retained price113 CAD
Change from current displayed pricerequired displayed price โˆ’ current displayed price13 CAD
Result$13.00

Uses Standard taxable (On or after 1 April 2025), source version 2026-07-16; threshold status uses Threshold source version 2026-07-16, Current calendar-quarter taxable revenue and Previous four calendar quarters taxable revenue, source version 2026-07-16. Retained revenue excludes GST/HST. The engine retains full precision; currency displays to two decimal places.

Canada GST/HST Registration Decision Tool formulas โ†’
Inputs used by these formula steps
Required displayed priceRequired Price Exclusive
100
Required displayed priceTax Rate
0.13
Required displayed priceDisplayed Price Includes Tax
Yes
Change from current displayed priceRequired Displayed Price
113
Change from current displayed priceCurrent Displayed Price
100

Selected GST/HST rate

Selected GST/HST rateofficial policy rate selected by confirmed jurisdiction, supply class and effective period0.13
Result13.0%

Uses Standard taxable (On or after 1 April 2025), source version 2026-07-16; threshold status uses Threshold source version 2026-07-16, Current calendar-quarter taxable revenue and Previous four calendar quarters taxable revenue, source version 2026-07-16. Retained revenue excludes GST/HST. The engine retains full precision; currency displays to two decimal places.

Canada GST/HST Registration Decision Tool formulas โ†’
Inputs used by these formula steps
Selected GST/HST rateJurisdiction
Ontario โ€” 13% HST
Selected GST/HST rateSupply Class
Standard taxable
Selected GST/HST rateEffective Period
On or after 1 April 2025
Selected GST/HST ratePolicy Rate Row
Standard taxable
Selected GST/HST rateEffective Date
On or after 1 April 2025
Selected GST/HST rateSource Version
2026-07-16

Registration review status

Registration review statusapply the exact official comparison operator to each supported period plus any explicit supported non-turnover triggerBelow the selected turnover threshold
ResultBelow the selected turnover threshold

Uses policy dependency cra-gst-hst-registration-threshold-ca version 2026-07-16 and the separately bound rate/classification policy in the same market workflow. The engine compares raw amounts; display rounding never feeds the decision.

Canada GST/HST Registration Decision Tool formulas โ†’
Inputs used by these formula steps
Registration review statusPrimary Turnover
0
Registration review statusSecondary Turnover
0
Registration review statusThreshold
30,000

Selected threshold

Selected registration thresholdofficial threshold for the confirmed supported business class30,000 CAD
Result$30,000.00

Uses policy dependency cra-gst-hst-registration-threshold-ca version 2026-07-16 and the separately bound rate/classification policy in the same market workflow. The engine compares raw amounts; display rounding never feeds the decision.

Canada GST/HST Registration Decision Tool formulas โ†’
Inputs used by these formula steps
Selected registration thresholdDependency Id
cra-gst-hst-registration-threshold-ca
Selected registration thresholdPolicy Version
2026-07-16

Taxable supplies in one calendar quarter

Official turnover period viewskeep the official retrospective and prospective turnover views separate0 CAD
Result$0.00

Uses policy dependency cra-gst-hst-registration-threshold-ca version 2026-07-16 and the separately bound rate/classification policy in the same market workflow. The engine compares raw amounts; display rounding never feeds the decision.

Canada GST/HST Registration Decision Tool formulas โ†’
Inputs used by these formula steps
Official turnover period viewsPrimary Turnover
0
Official turnover period viewsSecondary Turnover
0

Taxable supplies over the previous four consecutive calendar quarters

Official turnover period viewskeep the official retrospective and prospective turnover views separate0 CAD
Result$0.00

Uses policy dependency cra-gst-hst-registration-threshold-ca version 2026-07-16 and the separately bound rate/classification policy in the same market workflow. The engine compares raw amounts; display rounding never feeds the decision.

Canada GST/HST Registration Decision Tool formulas โ†’
Inputs used by these formula steps
Official turnover period viewsPrimary Turnover
0
Official turnover period viewsSecondary Turnover
0

Highest entered turnover

Official turnover period viewskeep the official retrospective and prospective turnover views separate0 CAD
Result$0.00

Uses policy dependency cra-gst-hst-registration-threshold-ca version 2026-07-16 and the separately bound rate/classification policy in the same market workflow. The engine compares raw amounts; display rounding never feeds the decision.

Canada GST/HST Registration Decision Tool formulas โ†’
Inputs used by these formula steps
Official turnover period viewsPrimary Turnover
0
Official turnover period viewsSecondary Turnover
0

Remaining to threshold

Selected registration thresholdofficial threshold for the confirmed supported business class30,000 CAD
Official turnover period viewskeep the official retrospective and prospective turnover views separate0 CAD
Threshold headroommax(0, threshold โˆ’ highest supported turnover view)30,000 CAD
Result$30,000.00

Uses policy dependency cra-gst-hst-registration-threshold-ca version 2026-07-16 and the separately bound rate/classification policy in the same market workflow. The engine compares raw amounts; display rounding never feeds the decision.

Canada GST/HST Registration Decision Tool formulas โ†’
Inputs used by these formula steps
Selected registration thresholdDependency Id
cra-gst-hst-registration-threshold-ca
Selected registration thresholdPolicy Version
2026-07-16
Official turnover period viewsPrimary Turnover
0
Official turnover period viewsSecondary Turnover
0
Threshold headroomThreshold
30,000
Threshold headroomHighest Turnover
0

Inputs used

Cost amount
60
Target retained margin
0.4
Cost tax basis
0
Confirmed place of supply
9
GST/HST supply class
1
Nova Scotia effective date
1
Current calendar-quarter taxable revenue
0
Previous four calendar quarters taxable revenue
0
GST/HST registration state
1
Can input GST/HST be recovered?
1
Confirmed input GST/HST rate
0.13
Does the displayed price include GST/HST?
1
Current displayed price
100
Customer and transaction classification
1
Policy effective-date check
1
Turnover scope check
1
Open this calculator with preset values

This calculator supports documented, shareable scenario URLs. Compatible assistants and applications can construct links using the parameters below.

Scenario links contain only allowlisted numeric and closed-choice inputs shown in the URL; Margin101 excludes free text and identifying fields. Anyone you share the URL with can read those numbers, so do not include private or identifying data.

Example: https://margin101.com/en-ca/tools/ca-gst-hst-registration/?sv=2&costExclusive=60&costTaxBasis=0&currentDisplayedPrice=100&customerClassCode=1&displayedPriceIncludesTax=1&effectivePeriodCode=1&inputTaxRate=0.13&inputTaxRecoverable=1&jurisdictionCode=9&policyEffectiveCode=1&registrationState=1&supplyClassCode=1&targetMargin=0.4&thresholdPrimary=0&thresholdSecondary=0&turnoverScopeCode=1

ParameterMeaningUnitAllowed valuesPresenceDefault
costExclusiveEnter per-unit cost on the selected GST/HST basis.CAD/unit on the selected GST/HST cost basis0 to 10000000Required60
costTaxBasisConfirm whether the entered cost includes tax.โ€”0 (Tax-exclusive cost), 1 (Tax-inclusive cost)RequiredTax-exclusive cost
currentDisplayedPriceOptional comparison price on the selected GST/HST basis.CAD/unit on the selected displayed-price GST/HST basis0 to 10000000Optional100
customerClassCodeConfirm that the customer and transaction are inside the displayed domestic supply workflow.โ€”1 (Confirmed supported domestic customer and transaction), 0 (Cross-border, exempt or uncertain customer scope โ€” unsupported)RequiredConfirmed supported domestic customer and transaction
displayedPriceIncludesTaxControls whether displayed price adds tax to retained revenue.โ€”1 (Yes โ€” show price including GST/HST), 0 (No โ€” show price excluding GST/HST)RequiredYes โ€” show price including GST/HST
effectivePeriodCodeSelect the transaction period.โ€”0 (On or before 31 March 2025), 1 (On or after 1 April 2025)RequiredOn or after 1 April 2025
inputTaxRateRequired for recoverable GST/HST in a tax-inclusive cost; separate from output rate.decimal input GST/HST rate on the entered cost0 to 1Required0.13
inputTaxRecoverableChoose No when tax paid remains in effective cost.โ€”1 (Yes), 0 (No)RequiredYes
jurisdictionCodeSelect the confirmed place of supply; it is not inferred from an address.โ€”1 (Alberta โ€” 5% GST), 2 (British Columbia โ€” 5% GST), 3 (Manitoba โ€” 5% GST), 4 (New Brunswick โ€” 15% HST), 5 (Newfoundland and Labrador โ€” 15% HST), 6 (Northwest Territories โ€” 5% GST), 7 (Nova Scotia โ€” effective-date row below), 8 (Nunavut โ€” 5% GST), 9 (Ontario โ€” 13% HST), 10 (Prince Edward Island โ€” 15% HST), 11 (Quebec โ€” 5% GST (QST excluded)), 12 (Saskatchewan โ€” 5% GST), 13 (Yukon โ€” 5% GST), 0 (Unknown โ€” unsupported)RequiredOntario โ€” 13% HST
policyEffectiveCodeConfirm that the reviewed rate and registration rules apply to the transaction and turnover periods.โ€”1 (Reviewed policy period confirmed), 0 (Effective date not confirmed โ€” stop calculation)RequiredReviewed policy period confirmed
registrationStateChoose the confirmed status; uncertainty keeps an authority warning visible.โ€”1 (Registered), 0 (Not registered), 2 (Not sure โ€” check the authority rules)RequiredRegistered
supplyClassCodeExempt and unknown supplies fail closed.โ€”1 (Standard taxable), 2 (Confirmed zero-rated), 0 (Exempt or unknown โ€” unsupported)RequiredStandard taxable
targetMarginGross profit share retained before GST/HST.decimal gross-margin rate on GST/HST-exclusive retained revenue0 to 0.95Required0.4
thresholdPrimaryEnter turnover for this exact measured period.CAD of taxable supplies/current calendar quarter0 to 10000000Required0
thresholdSecondaryEnter turnover for this separate measured period.CAD of taxable supplies/previous four consecutive calendar quarters0 to 10000000Required0
turnoverScopeCodeThe amounts must use the authority-defined taxable or GST turnover scope.โ€”1 (Confirmed official turnover scope), 0 (Not confirmed โ€” stop calculation)RequiredConfirmed official turnover scope

Canada GST/HST Registration Decision Tool: threshold status

Use the Canadian GST/HST result as a bounded planning review, not a registration or tax determination.

Formula summary

Primary formula
R = 2 when a reviewed trigger applies; R = 1 at an equality boundary; otherwise R = 0

Read the full methodology

Data used here

  • Canada GST/HST small-supplier threshold tests: Canada Revenue Agency; verified; checked 2026-07-16.
  • Canada GST/HST rates by place of supply: Canada Revenue Agency; verified; checked 2026-07-16.

Decision checks

Act on the result

Confirm the selected scope and effective date with the linked authority before changing registration treatment or customer price.

Stress-test the decision

Retest projected turnover, cost and customer-facing price without changing jurisdiction or classification at the same time.

Assumptions and sources

Canada GST/HST small-supplier threshold tests
Canada Revenue Agency GST/HST registration guidance Checked 2026-07-16.
Primary source โ†’
Canada GST/HST rates by place of supply
Canada Revenue Agency place-of-supply and current-rate guidance Checked 2026-07-16.
Primary source โ†’

When this estimate can be misleading

  • This workflow does not determine GST/HST registration, taxability, place of supply, exemptions, filing dates or liability.
  • Only the displayed business classes and period tests are supported; uncertain or additional cases stop instead of using a guessed threshold.
  • The entered amounts must use the authority-defined taxable-turnover scope and must not mix periods or tax bases.
  • A below-threshold result does not rule out another registration trigger, voluntary registration or a special rule.
  • The price calculation supports only the displayed jurisdiction/place-of-supply, supply and customer classifications, registration state and effective-date row; unsupported GST/HST cases fail closed.
  • Use the official authority guidance or a qualified adviser before acting.
  • Use the Canadian GST/HST result as a bounded planning review, not a registration or tax determination.

Educational estimate, not advice. See all assumptions & limitations โ†’

Guides to interpret the decision and its assumptions.

Frequently asked questions

How do I review a supported Canadian GST/HST registration and place-of-supply scenario with the resulting price and margin?

Confirm the selected scope and effective date with the linked authority before changing registration treatment or customer price.

Does this decide whether the business must register?

No. It compares only supported turnover views with a reviewed threshold and always requires an authority check.

Why are the periods shown separately?

The relevant authorities apply distinct retrospective or prospective tests. Combining them would change the rule.

Does Margin101 store my turnover?

Tool inputs and results stay in this browser. Anonymous categorical usage analytics send only governed page, tool, cluster and action identifiers; tool inputs and results are never sent. Error monitoring is disabled. Optional saved state stays only on this device.

Is this tax or legal advice?

No. It is educational threshold triage; confirm the actual obligation with the authority or a qualified adviser.

What evidence should I check before making the decision?

Check the source record, timing and excluded costs behind the result before making the business decision.

How should I treat tax in this calculation?

Use the tax basis and rate shown by the tool, confirm that they fit the transaction and jurisdiction, and keep every input on one consistent basis.