AP $21-3($Registration Requirements and GST Collectible$)$

After years of study, Martin believes that he has developed a process for making perfect macaroons. He also believes that there is significant demand for these tasty treats. Martin follows through on his belief and begins to carry on a business as a sole proprietor on March $1,2023,$ on the opening of a retail store under the name "Martin's Macaroons" in a mall in Edmonton, Alberta. All sales are at this mall, where customers may purchase macaroons either singly or in packages of three.

Martin's business will have a calendar$-$based fiscal year ending December $31.$ All of the sales will be in Alberta. He wishes to delay registering for GST for as long as possible.

Martin's Macaroons had monthly sales for $2023$ as follows:

$\backslash$table$[[$Month$,$Sales$],[$March$,$$$2,420$