Determine WHEN XYZ must register as a GST/HST registrant. Explain why.

Example: 1 XYZ Inc. began operations on January 1, 2018, and has the following quarterly sales: Quarter Sales Annual Sales based on the past 4 quarters Jan-Mar, 2018 $8,500 Apr-Jun, 2018 5,000 Jul-Sep, 2018 10,000 Oct-Dec, 2018 6,000 $29,500 Jan-Mar, 2019 14,000 $35,000 Determine when XYZ must register as a GST/HST registrant