2-2 Small suppliers

This memorandum explains who is a small supplier for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST), the calculation of the small supplier threshold, and when a person will cease to be a small supplier.

Ways to access the information

• Read the publication

  • Online format 2-2-e.html

Related documents

• GST31 Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions