Clarisa Cole commention Requirements$-$Small Supplier Exemption$)$

ness makes specialty sal carrying on a business as a sole proprietor February $4,2023.$ The busiin a non$-$HST province. Claniches plus provides catering services. The business is solely carried on

Calendar quarterly sales of arisa decided not to voluntarily register for the GST$.$

April $1$ to June $30,2023$

July $1$ to September $30,2023$

October $1$ to December $31,2023$

January $1$ to March $31,2024$

April $1$ to June $30,2024$

$$6,200$

$9,000$

$10,200$

$27,500$

$42,300$

$31,700$

Required: Clarisa wants to delay registering for the GST as long as possible. As her accountant, based on the following assumptions, advise her as to $(1)$ when she has lost small supplier status, $(2)$ when she is required to begin charging and collecting GST$,$ and $(3)$ when she is officially required to register for the GST with the CRA.

Situation $1$: Assume that all sales occur evenly throughout each calendar quarter and that the first sale in February $2024$ occurs on February $3.$

Situation $2$: Assume that Clarisa catered a New Year's Day event on January $1,2024,$ invoicing $$32,000$ without GST$.$ The remaining $$10,300$ of sales in the first calendar quarter of $2024$ was earned evenly throughout February and March $2024$ after Clarisa returned from a January winter vacation.

Situation $3$: Assume that the sales in the fourth calendar quarter of $2023($October $1$ to December $31)$ were $$37,500$ instead of $$27,500$ and that the sale that exceeded the $$30,000$ small business limit took place on December $14,2023.$