Last checked: 2026-09-21
US fee posts treat sales tax as the platform’s problem. For a Canadian selling a PDF, a template, or a small download, GST/HST is a separate question from who remits tax on the buyer’s purchase. This page restates the CRA “most businesses” small-supplier tests from the page “When to register for and start charging the GST/HST”, dated 16 June 2026 and fetched 21 September 2026. It is not tax, legal, or accounting advice. Recheck that CRA page before you register or skip registration.
For most businesses, you generally have to register if you are not a small supplier and you make taxable sales, leases, or other supplies in Canada. The CRA table for most businesses uses a $30,000 threshold. You stay a small supplier while you do not exceed that threshold over four consecutive calendar quarters. Exceeding it in a single calendar quarter is not the same clock as exceeding it across four quarters. Exactly $30,000 does not exceed the threshold on that table.
| If you do not exceed $30,000 over four consecutive calendar quarters | You are a small supplier. You do not have to register. You may choose to register voluntarily if you make taxable supplies in Canada. |
| If you exceed $30,000 in a single calendar quarter | You are no longer a small supplier. You have to charge GST/HST on the supply that made you exceed $30,000. Effective date of registration is no later than the day of that supply. The CRA examples say you register within 29 days of that effective date. |
| If you exceed $30,000 over the previous four (or fewer) consecutive calendar quarters, but not in a single quarter | You are no longer a small supplier at the end of the month following the quarter in which you exceed $30,000. Effective date of registration is no later than the day of the first supply you make after you are no longer a small supplier. |
The tests add worldwide taxable supplies, not one listing. A slow CAD $9 download still counts toward the threshold. Crossing in one busy quarter is immediate. Crossing across four quieter quarters waits until the end of the following month, then the next taxable supply. Charities and public service bodies use different tests on the same CRA page; this guide is the “most businesses” table.
Merchant-of-record platforms that collect tax on the buyer’s purchase do not replace a Canadian income-tax return, and they do not answer the small-supplier tests by themselves. Stripe Payment Links leave you as the merchant. Payhip’s Canada Sales Tax help article (updated 30 June 2026, fetched 21 September 2026) says that from 1 July 2026 Payhip collects GST/HST and PST as a digital platform operator; QST was still “the next few weeks” on that dated page. Recheck Payhip help article 393. None of that tells you whether you personally must register.
KeepCAD 2026 is a dated fee map plus an offline GST/HST two-test worksheet. CAD $9, instant download:
Source: canada.ca, “When to register for and start charging the GST/HST” (page dated 16 June 2026). Recheck it. Not tax advice.