Second Loonie

Do you need a GST/HST number to resell?

You need one once your sales from reselling go over $30,000 in the last four calendar quarters together, or in any one quarter. Until then you're a small supplier and don't have to register.

Last checked Oct 19, 2026

Your sales from reselling, by calendar quarter

Calendar quarters are January–March, April–June, July–September and October–December.

GST/HST limit

53%

$16,000 of $30,000 in reselling sales, last 4 quarters

You're under the limit.

CRA: small suppliers

General information, not tax advice.

What counts toward the $30,000

The prices buyers pay you for things you bought to resell, plus any shipping you charge them, before the platform's fees. It's your total across every platform together, not each one on its own.

Sales of your own used things, like clothes you've worn, generally don't count.

If you also run another business, or have associated businesses, their taxable sales count too.

If one quarter goes over $30,000

You're registered from the sale that took you over. Charge GST/HST on that sale, and register within 29 days.

If four quarters together go over $30,000

You stop being a small supplier at the end of the month after the quarter that took you over. Register within 29 days of your first sale after that, and charge GST/HST from then on.

Registering early

You can register before you reach $30,000. You'd then charge GST/HST on your sales, and could claim back the GST/HST you pay on business costs.

How this differs in the US

The US has no national sales tax to register for. Each state sets its own rules, and marketplaces usually collect sales tax on your behalf.

The tracker watches this for you: it adds up your reselling sales by quarter as you log them.

General information, not tax advice. Based on the CRA's guide: