Mr. John Smith begins his business on January 1 of the current year. His quarterly sales of taxable items are as follows: Calendar Quarter Taxable Sales January, February, March $13,000 April, May, June 18,000 July, August, September 24,000 October, November, December 27,000

1. Advise John as to when he must start collecting GST. (2 marks)

2. By what date will he be required to register? (1 mark)