Michelle Gillies is a hairdresser who began carrying on a business on October$1,2022,$ and has not registered to collect the$$ GST$/$HST$.$ Quarterly revenues from her business for the first year of operation were as shown in the accompanying table.

Quarterly Revenues

October to December $2022$

$$7,190$

January to March $2023$

$4,250$

April to June $2023$

$6,350$

July to September $2023$

$11,640$

Total for Year ending September $30,2023$

$$29,430$

For the quarter ending December$31,2023,$ business revenues were $ $12$ comma $550.$

$$First$,$ determine whether Michelle needs to register for the$$ GST$/$HST collection based on the calendar quarter test.

A$.$

Michelle is required to register because revenues from taxable supplies exceeds $ $10$ comma $000$ in the quarter from July to September $2023.$

B$.$

Michelle is required to register because she is earning revenues from taxable supplies in every quarter.

C$.$

Michelle is not required to register because revenues from taxable supplies do not exceed $ $50$ comma $000$ in any single quarter.

D$.$

Michelle is not required to register because revenues from taxable supplies do not exceed $ $30$ comma $000$ in any single quarter.

Part $2$

$$Next$,$ complete the last four calendar quarters test.

Quarter

Individual Quarter

Cumulative Four Quarters

October to December $2022$

January to March $2023$

April to June $2023$

July to September $2023$

October to December $2023$

Part $3$

Determine whether Michelle needs to register for the$$ GST$/$HST collection based on the last four calendar quarters test.

A$.$

The cumulative amount of the last four calendar quarters exceeds $ $50$ comma $000$ in the October to December $2023$ quarter.

B$.$

The cumulative amount of the last four calendar quarters does not exceed $ $50$ comma $000$ in any quarter.

C$.$

The cumulative amount of the last four calendar quarters does not exceed $ $30$ comma $000$ in any quarter.

D$.$

The cumulative amount of the last four calendar quarters exceeds $ $30$ comma $000$ in the October to December $2023$ quarter.

E$.$

The cumulative amount of the last four calendar quarters exceeds $ $30$ comma $000$ in the July to September $2023$ quarter.

Part $4$

$$Next$,$ determine when Michelle should begin$$ GST$/$HST collection and by what date formalized registration must be completed if it is required.

A$.$

Michelle is required to start collecting GST on February$1,2024.$ Registration is required on March$1,2024.$

B$.$

Michelle is required to start collecting GST on November$1,2023.$ Registration is required on November$30,2023.$

C$.$

Michelle does not need to register for the$$ GST$/$HST collection based on both tests.

D$.$

Michelle is required to start collecting GST on the first sale on or after February$1,2024.$ Registration is required within $29$ days of that first sale on which GST is required to be collected.

E$.$

Michelle is required to start collecting GST on the first sale on or after November$1,2023.$ Registration is required within $30$ days of that first sale on which GST is required to be collected.