{ "batch": "13-tax-jurisdictions", "articles": [ { "id": "learn_r13_tax_jurisdictions_tax_jurisdiction_uk", "category": "Business", "title": "United Kingdom (HMRC): sole trader registration, tax rates, VAT, and record-keeping", "summary": "UK sole traders must register for Self Assessment if gross trading income exceeds £1,000, with registration required by 5 October following the tax year of commencement.", "body": "UK sole traders must register for Self Assessment if gross trading income exceeds £1,000, with registration required by 5 October following the tax year of commencement.\n\nWhat HMRC / GOV.UK actually says:\n\n“The deadline to register for Self Assessment is 5 October that follows the end of the tax year that you started trading in.”\n\nNote: Record retention: 5 years from the 31 January submission deadline.", "source_type": "official", "source_link": "https://www.gov.uk/government/publications/understanding-social-media-content-creators/research-to-understand-social-media-content-creators", "last_verified": "2026-09-02", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "HMRC / GOV.UK", "evidence_quote": "The deadline to register for Self Assessment is 5 October that follows the end of the tax year that you started trading in.", "volatility": "low", "from_batch": "13-tax-jurisdictions", "subject": "United Kingdom (HMRC)", "topic": "sole trader registration, tax rates, VAT, and record-keeping", "applies_to_country": "UK", "applies_to_scope": "HMRC statutory rules", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_tax_jurisdiction_canada", "category": "Business", "title": "Canada (CRA): sole proprietorship, GST/HST, and digital economy rules", "summary": "Canadian self-employed individuals must register for GST/HST if taxable supplies exceed $30,000 over a single calendar quarter or four consecutive calendar quarters.", "body": "Canadian self-employed individuals must register for GST/HST if taxable supplies exceed $30,000 over a single calendar quarter or four consecutive calendar quarters.\n\nWhat Canada Revenue Agency (CRA) actually says:\n\n“You do not have to register. You may choose to register voluntarily if you make taxable sales, leases, or other supplies in Canada... You exceed the $30,000 threshold over four consecutive calendar quarters... You have to register for the GST/HST.”\n\nNote: Record retention: 6 years from the end of the year to which they relate.", "source_type": "official", "source_link": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html", "last_verified": "2026-09-02", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Canada Revenue Agency (CRA)", "evidence_quote": "You do not have to register. You may choose to register voluntarily if you make taxable sales, leases, or other supplies in Canada... You exceed the $30,000 threshold over four consecutive calendar quarters... You have to register for the GST/HST.", "volatility": "low", "from_batch": "13-tax-jurisdictions", "subject": "Canada (CRA)", "topic": "sole proprietorship, GST/HST, and digital economy rules", "applies_to_country": "CA", "applies_to_scope": "Canada Revenue Agency (CRA)", "tags": { "lane": "any", "stage": "any", "region": [ "ca" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_tax_jurisdiction_australia", "category": "Business", "title": "Australia (ATO): Australian Business Number (ABN), GST, and digital platforms", "summary": "Australian sole traders must register for GST if their annual GST turnover reaches $75,000 or more.", "body": "Australian sole traders must register for GST if their annual GST turnover reaches $75,000 or more.\n\nWhat Australian Taxation Office (ATO) actually says:\n\n“must register for goods and services tax (GST) if your annual GST turnover is $75,000 or more”\n\nNote: Record retention: 5 years from when records were prepared or transactions completed.", "source_type": "official", "source_link": "https://www.ato.gov.au/businesses-and-organisations/starting-registering-or-closing-a-business/starting-your-own-business/business-structures-key-tax-obligations", "last_verified": "2026-09-02", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Australian Taxation Office (ATO)", "evidence_quote": "must register for goods and services tax (GST) if your annual GST turnover is $75,000 or more", "volatility": "low", "from_batch": "13-tax-jurisdictions", "subject": "Australia (ATO)", "topic": "Australian Business Number (ABN), GST, and digital platforms", "applies_to_country": "AU", "applies_to_scope": "Australian Taxation Office (ATO)", "tags": { "lane": "any", "stage": "any", "region": [ "au" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_tax_jurisdiction_us_states", "category": "Business", "title": "[Unverified - being checked] State sales tax economic nexus and marketplace facilitator laws", "summary": "[Unverified - being checked] US states enforce economic nexus thresholds for remote sellers and require marketplace facilitators to collect and remit sales tax on third-party sales.", "body": "US states enforce economic nexus thresholds for remote sellers and require marketplace facilitators to collect and remit sales tax on third-party sales.\n\nWhat State Revenue Authorities / Taxpayer Advocate Service actually says:\n\n“Marketplace facilitator laws legally require online platforms to collect and remit sales tax on behalf of third-party sellers.”\n\nNote: Record retention: Typically 3 to 7 years depending on state law.", "source_type": "official", "source_link": "https://www.taxpayeradvocate.irs.gov/news/nta-blog/is-this-the-year-you-finally-get-a-form-1099-k/2025/02/", "last_verified": "2026-09-02", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "State Revenue Authorities / Taxpayer Advocate Service", "evidence_quote": "Marketplace facilitator laws legally require online platforms to collect and remit sales tax on behalf of third-party sellers.", "volatility": "medium", "from_batch": "13-tax-jurisdictions", "subject": "United States (State Level)", "topic": "state sales tax economic nexus and marketplace facilitator laws", "applies_to_country": "US", "applies_to_scope": "State Department of Revenue authorities", "tags": { "lane": "any", "stage": "any", "region": [ "us" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "claude_review_pull" ], "checked_utc": "20261024-131526Z" } }, { "id": "learn_r13_tax_jurisdictions_uk_sa_registration_threshold_trading1000", "category": "Business", "title": "UK (HMRC): Self Assessment registration threshold for trading income", "summary": "An individual in the UK must tell HMRC and register for Self Assessment when their annual gross trading income exceeds £1,000.", "body": "An individual in the UK must tell HMRC and register for Self Assessment when their annual gross trading income exceeds £1,000.\n\nWhat HM Revenue & Customs (GOV.UK) actually says:\n\n“You must tell HMRC if you have: gross trading income over £1,000 — register for Self Assessment”\n\nNote: Page last updated 8 May 2019.", "source_type": "official", "source_link": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "HM Revenue & Customs (GOV.UK)", "evidence_quote": "You must tell HMRC if you have: gross trading income over £1,000 — register for Self Assessment", "volatility": "medium", "from_batch": "13-tax-jurisdictions", "subject": "UK (HMRC)", "topic": "Self Assessment registration threshold for trading income", "applies_to_country": "UK", "applies_to_scope": "Trading income from self-employment, casual services and hiring personal equipment; per tax year (6 April-5 April).", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_uk_sa_registration_deadline_5october", "category": "Business", "title": "UK (HMRC): Self Assessment registration deadline after exceeding the trading income threshold", "summary": "If gross trading income for a tax year exceeds £1,000, the individual must register for Self Assessment by 5 October in the following tax year.", "body": "If gross trading income for a tax year exceeds £1,000, the individual must register for Self Assessment by 5 October in the following tax year.\n\nWhat HM Revenue & Customs (GOV.UK) actually says:\n\n“If your gross income for a tax year is more than £1,000, you must register for Self Assessment by 5 October in the following tax year.”", "source_type": "official", "source_link": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "HM Revenue & Customs (GOV.UK)", "evidence_quote": "If your gross income for a tax year is more than £1,000, you must register for Self Assessment by 5 October in the following tax year.", "volatility": "low", "from_batch": "13-tax-jurisdictions", "subject": "UK (HMRC)", "topic": "Self Assessment registration deadline after exceeding the trading income threshold", "applies_to_country": "UK", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_uk_vat_registration_threshold_90000", "category": "Business", "title": "UK (HMRC): VAT registration threshold", "summary": "A UK business must register for VAT when its total taxable turnover is more than £90,000.", "body": "A UK business must register for VAT when its total taxable turnover is more than £90,000.\n\nWhat HM Revenue & Customs (GOV.UK) actually says:\n\n“Total taxable turnover — More than £90,000 — Register for VAT”\n\nNote: Same page also lists the optional deregistration when taxable turnover is less than £88,000 (not recorded as a separate fact).", "source_type": "official", "source_link": "https://www.gov.uk/how-vat-works/vat-thresholds", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "HM Revenue & Customs (GOV.UK)", "evidence_quote": "Total taxable turnover — More than £90,000 — Register for VAT", "volatility": "medium", "from_batch": "13-tax-jurisdictions", "subject": "UK (HMRC)", "topic": "VAT registration threshold", "applies_to_country": "UK", "applies_to_scope": "Applies to UK-established businesses; different rules for bringing goods into Northern Ireland from the EU (also £90,000", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_au_income_tax_filing_deadline_31oct", "category": "Business", "title": "Australia (ATO): Individual income tax return filing and payment deadline", "summary": "An Australian individual who needs to complete a tax return must lodge it (or engage a registered tax agent) by 31 October after the income year ending 30 June; if they self-lodge between 1 July and 31 October and end up with a tax bill, payment is due by 21 November.", "body": "An Australian individual who needs to complete a tax return must lodge it (or engage a registered tax agent) by 31 October after the income year ending 30 June; if they self-lodge between 1 July and 31 October and end up with a tax bill, payment is due by 21 November.\n\nWhat Australian Taxation Office actually says:\n\n“If you’re lodging your own tax return, you need to lodge it by 31 October each year.”\n\nNote: Official ATO page read via Wayback Machine capture dated 1 July 2026 (URL: https://web.archive.org/web/20260701112802/https://www.ato.gov.au/individuals-and-families/your-tax-return/before-you-prepare-your-tax-return/preparing-your-tax-return); page states 'Last updated 27 April 2026'.", "source_type": "official", "source_link": "https://www.ato.gov.au/individuals-and-families/your-tax-return/before-you-prepare-your-tax-return/preparing-your-tax-return", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Australian Taxation Office", "evidence_quote": "If you’re lodging your own tax return, you need to lodge it by 31 October each year.", "volatility": "medium", "from_batch": "13-tax-jurisdictions", "subject": "Australia (ATO)", "topic": "Individual income tax return filing and payment deadline", "applies_to_country": "AU", "applies_to_scope": "If 31 October falls on a weekend, the due date is the next business day after 31 October.", "tags": { "lane": "any", "stage": "any", "region": [ "au" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_uk_income_tax_rates_current", "category": "Business", "title": "UK (HMRC): UK Income Tax rates and bands for the current tax year", "summary": "For the UK tax year 6 April 2026 to 5 April 2027, the standard Personal Allowance is £12,570 (0%), the basic rate is 20% on £12,571-£50,270, the higher rate is 40% on £50,271-£125,140, and the additional rate is 45% above £125,140.", "body": "For the UK tax year 6 April 2026 to 5 April 2027, the standard Personal Allowance is £12,570 (0%), the basic rate is 20% on £12,571-£50,270, the higher rate is 40% on £50,271-£125,140, and the additional rate is 45% above £125,140.\n\nWhat HM Revenue & Customs (GOV.UK) actually says:\n\n“Basic rate — £12,571 to £50,270 — 20%”\n\nNote: Page states the current tax year is from 6 April 2026 to 5 April 2027; rates reconfirmed via Personal Allowance sentence: 'The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.'", "source_type": "official", "source_link": "https://www.gov.uk/income-tax-rates", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "HM Revenue & Customs (GOV.UK)", "evidence_quote": "Basic rate — £12,571 to £50,270 — 20%", "volatility": "medium", "from_batch": "13-tax-jurisdictions", "subject": "UK (HMRC)", "topic": "UK Income Tax rates and bands for the current tax year", "applies_to_country": "UK", "applies_to_scope": "Scotland has different income tax bands.", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_uk_sa_filing_deadline_31jan", "category": "Business", "title": "UK (HMRC): Self Assessment filing and payment deadlines", "summary": "For the 2025-26 tax return, an online Self Assessment tax return must be submitted and the tax paid by 11:59pm on 31 January 2027; paper returns must be received by 31 October 2026.", "body": "For the 2025-26 tax return, an online Self Assessment tax return must be submitted and the tax paid by 11:59pm on 31 January 2027; paper returns must be received by 31 October 2026.\n\nWhat HM Revenue & Customs (GOV.UK) actually says:\n\n“You must submit your online tax return by 11:59pm on 31 January 2027 or you’ll get a late filing penalty.”\n\nNote: Sister page states 'You must tell HMRC by 5 October if you need to complete a tax return for the previous year' and 'Pay your Self Assessment bill by 31 January.'", "source_type": "official", "source_link": "https://www.gov.uk/self-assessment-tax-returns/deadlines", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "HM Revenue & Customs (GOV.UK)", "evidence_quote": "You must submit your online tax return by 11:59pm on 31 January 2027 or you’ll get a late filing penalty.", "volatility": "low", "from_batch": "13-tax-jurisdictions", "subject": "UK (HMRC)", "topic": "Self Assessment filing and payment deadlines", "applies_to_country": "UK", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_us_wa_no_individual_income_tax", "category": "Business", "title": "Washington state individual income tax status", "summary": "Washington does not currently impose an individual income tax, but from 1 January 2028 a new 9.9% income tax will apply to individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million.", "body": "Washington does not currently impose an individual income tax, but from 1 January 2028 a new 9.9% income tax will apply to individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million.\n\nWhat Washington State Department of Revenue actually says:\n\n“Washington does not currently have an individual income tax.”\n\nNote: Established by 2026 Washington State Legislature through Senate Bill 6346; first returns due in April 2029.", "source_type": "official", "source_link": "https://dor.wa.gov/taxes-rates/income-tax", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Washington State Department of Revenue", "evidence_quote": "Washington does not currently have an individual income tax.", "volatility": "high", "from_batch": "13-tax-jurisdictions", "subject": "US state income tax - Washington", "topic": "Washington state individual income tax status", "applies_to_country": "US", "applies_to_scope": "Jurisdiction: Washington state, USA.", "tags": { "lane": "any", "stage": "any", "region": [ "us-wa" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_au_gst_registration_threshold_75000", "category": "Business", "title": "Australia (ATO): GST registration threshold", "summary": "An Australian business or enterprise must register for GST when its GST turnover is $75,000 or more, measured as current turnover (current month plus previous 11 months) or projected turnover.", "body": "An Australian business or enterprise must register for GST when its GST turnover is $75,000 or more, measured as current turnover (current month plus previous 11 months) or projected turnover.\n\nWhat Australian Taxation Office actually says:\n\n“You must register for GST: when your business or enterprise has a GST turnover (gross income from all businesses minus GST) of $75,000 or more (the GST threshold)”\n\nNote: Official ATO page read via Wayback Machine capture dated 10 January 2026 (URL: https://web.archive.org/web/20260110130944/https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/registering-for-gst); page states 'Last updated 23 May 2025'.", "source_type": "official", "source_link": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/registering-for-gst", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Australian Taxation Office", "evidence_quote": "You must register for GST: when your business or enterprise has a GST turnover (gross income from all businesses minus GST) of $75,000 or more (the GST threshold)", "volatility": "low", "from_batch": "13-tax-jurisdictions", "subject": "Australia (ATO)", "topic": "GST registration threshold", "applies_to_country": "AU", "tags": { "lane": "any", "stage": "any", "region": [ "au" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_au_gst_registration_deadline_21days", "category": "Business", "title": "Australia (ATO): GST registration deadline", "summary": "Once required to register for GST, an Australian business must do so within 21 days of its GST turnover exceeding the relevant threshold.", "body": "Once required to register for GST, an Australian business must do so within 21 days of its GST turnover exceeding the relevant threshold.\n\nWhat Australian Taxation Office actually says:\n\n“Once you are required to register for GST, you need to do so within 21 days.”\n\nNote: Read via Wayback Machine capture dated 10 January 2026 of the official ATO page.", "source_type": "official", "source_link": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/registering-for-gst", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Australian Taxation Office", "evidence_quote": "Once you are required to register for GST, you need to do so within 21 days.", "volatility": "low", "from_batch": "13-tax-jurisdictions", "subject": "Australia (ATO)", "topic": "GST registration deadline", "applies_to_country": "AU", "tags": { "lane": "any", "stage": "any", "region": [ "au" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_au_gst_taxi_ridesourcing_mandatory", "category": "Business", "title": "Australia (ATO): GST registration for taxi and ride-sourcing providers", "summary": "Providers of taxi or limousine travel for passengers (including ride-sourcing) must register for GST regardless of their GST turnover.", "body": "Providers of taxi or limousine travel for passengers (including ride-sourcing) must register for GST regardless of their GST turnover.\n\nWhat Australian Taxation Office actually says:\n\n“when you provide taxi or limousine travel for passengers (including ride-sourcing) regardless of your GST turnover”\n\nNote: Read via Wayback Machine capture dated 10 January 2026 of the official ATO page.", "source_type": "official", "source_link": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/registering-for-gst", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Australian Taxation Office", "evidence_quote": "when you provide taxi or limousine travel for passengers (including ride-sourcing) regardless of your GST turnover", "volatility": "low", "from_batch": "13-tax-jurisdictions", "subject": "Australia (ATO)", "topic": "GST registration for taxi and ride-sourcing providers", "applies_to_country": "AU", "applies_to_scope": "Applies to owner-drivers and those who lease or rent a taxi.", "tags": { "lane": "any", "stage": "any", "region": [ "au" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_au_gst_abn_prerequisite", "category": "Business", "title": "Australia (ATO): ABN requirement before GST registration", "summary": "An Australian business must have an Australian business number (ABN) before it can register for GST.", "body": "An Australian business must have an Australian business number (ABN) before it can register for GST.\n\nWhat Australian Taxation Office actually says:\n\n“Before you register, you need to have an Australian business number (ABN).”\n\nNote: Read via Wayback Machine capture dated 10 January 2026 of the official ATO page.", "source_type": "official", "source_link": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/registering-for-gst", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Australian Taxation Office", "evidence_quote": "Before you register, you need to have an Australian business number (ABN).", "volatility": "low", "from_batch": "13-tax-jurisdictions", "subject": "Australia (ATO)", "topic": "ABN requirement before GST registration", "applies_to_country": "AU", "tags": { "lane": "any", "stage": "any", "region": [ "au" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_au_income_tax_rates_2025_26", "category": "Business", "title": "Australia (ATO): Australian resident personal income tax rates", "summary": "For 2025-26, Australian resident income tax rates are nil up to $18,200, 16c per $1 over $18,200 up to $45,000, and then 30c/$1 over $45,000 up to $135,000, 37c/$1 over $135,000 up to $190,000, and 45c/$1 over $190,000; the 2% Medicare levy applies separately.", "body": "For 2025-26, Australian resident income tax rates are nil up to $18,200, 16c per $1 over $18,200 up to $45,000, and then 30c/$1 over $45,000 up to $135,000, 37c/$1 over $135,000 up to $190,000, and 45c/$1 over $190,000; the 2% Medicare levy applies separately.\n\nWhat Australian Taxation Office actually says:\n\n“Resident tax rates 2025–26 Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $45,000 16c for each $1 over $18,200 $45,001 – $135,000 $4,288 plus 30c for each $1 over $45,000 $135,001 – $190,000 $31,288 plus 37c for each $1 over $135,000 $190,001 and over $51,638 plus 45c for each $1 over $190,000 The above rates do not include the Medicare levy of 2%.”\n\nNote: Read via Wayback Machine capture dated 15 August 2026 of the official ATO page; page states 'Last updated 13 August 2026'.", "source_type": "official", "source_link": "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Australian Taxation Office", "evidence_quote": "Resident tax rates 2025–26 Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $45,000 16c for each $1 over $18,200 $45,001 – $135,000 $4,288 plus 30c for each $1 over $45,000 $135,001 – $190,000 $31,288 plus 37c for each $1 over $135,000 $190,001 and over $51,638 plus 45c for each $1 over $190,000 The above rates do not include the Medicare levy of 2%.", "volatility": "medium", "from_batch": "13-tax-jurisdictions", "subject": "Australia (ATO)", "topic": "Australian resident personal income tax rates", "applies_to_country": "AU", "applies_to_scope": "Rates do not include the Medicare levy.", "tags": { "lane": "any", "stage": "any", "region": [ "au" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_ca_gst_hst_small_supplier_threshold_30000", "category": "Business", "title": "Canada (CRA): GST/HST small supplier threshold and registration", "summary": "A Canadian business that does not exceed the $30,000 threshold over four consecutive calendar quarters is a small supplier and does not have to register for GST/HST; exceeding $30,000 in a single calendar quarter makes it no longer a small supplier and it must register.", "body": "A Canadian business that does not exceed the $30,000 threshold over four consecutive calendar quarters is a small supplier and does not have to register for GST/HST; exceeding $30,000 in a single calendar quarter makes it no longer a small supplier and it must register.\n\nWhat Canada Revenue Agency (Canada.ca) actually says:\n\n“You do not exceed the $30,000 threshold over four consecutive calendar quarters. You are a small supplier. You do not have to register.”\n\nNote: Read via Wayback Machine capture dated 9 January 2026 of the official CRA page (page details: 2023-12-21). Charities/public service bodies use different $250,000/$50,000 tests.", "source_type": "official", "source_link": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Canada Revenue Agency (Canada.ca)", "evidence_quote": "You do not exceed the $30,000 threshold over four consecutive calendar quarters. You are a small supplier. You do not have to register.", "volatility": "medium", "from_batch": "13-tax-jurisdictions", "subject": "Canada (CRA)", "topic": "GST/HST small supplier threshold and registration", "applies_to_country": "CA", "applies_to_scope": "Threshold is total worldwide taxable supplies (before expenses), including those of associates; excludes financial servi", "tags": { "lane": "any", "stage": "any", "region": [ "ca" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_ca_gst_hst_registration_deadline_29days", "category": "Business", "title": "Canada (CRA): GST/HST registration deadline after exceeding threshold", "summary": "Once a business stops being a small supplier, it has to register for the GST/HST within 29 days of its effective date of registration.", "body": "Once a business stops being a small supplier, it has to register for the GST/HST within 29 days of its effective date of registration.\n\nWhat Canada Revenue Agency (Canada.ca) actually says:\n\n“You will have to register within 29 days of your effective date of registration.”\n\nNote: Read via Wayback Machine capture dated 9 January 2026 of the official CRA page. Statement appears in worked examples 2-4.", "source_type": "official", "source_link": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Canada Revenue Agency (Canada.ca)", "evidence_quote": "You will have to register within 29 days of your effective date of registration.", "volatility": "low", "from_batch": "13-tax-jurisdictions", "subject": "Canada (CRA)", "topic": "GST/HST registration deadline after exceeding threshold", "applies_to_country": "CA", "tags": { "lane": "any", "stage": "any", "region": [ "ca" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r13_tax_jurisdictions_ca_gst_hst_taxi_rideshare_mandatory", "category": "Business", "title": "Canada (CRA): GST/HST registration for taxi and ride-sharing drivers", "summary": "A self-employed taxi driver or commercial ride-sharing driver in Canada has to register for the GST/HST even if they are a small supplier.", "body": "A self-employed taxi driver or commercial ride-sharing driver in Canada has to register for the GST/HST even if they are a small supplier.\n\nWhat Canada Revenue Agency (Canada.ca) actually says:\n\n“If you are a self-employed taxi driver or commercial ride-sharing driver, you have to register for the GST/HST even if you are a small supplier.”\n\nNote: Read via Wayback Machine capture dated 9 January 2026 of the official CRA page.", "source_type": "official", "source_link": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html", "last_verified": "2026-09-05", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Canada Revenue Agency (Canada.ca)", "evidence_quote": "If you are a self-employed taxi driver or commercial ride-sharing driver, you have to register for the GST/HST even if you are a small supplier.", "volatility": "low", "from_batch": "13-tax-jurisdictions", "subject": "Canada (CRA)", "topic": "GST/HST registration for taxi and ride-sharing drivers", "applies_to_country": "CA", "applies_to_scope": "Ride-sharing is deemed to be a taxi business for GST/HST purposes.", "tags": { "lane": "any", "stage": "any", "region": [ "ca" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }