Yup thankfully we are excempt - I had someone from CRA contact me this year cause my 'revenue' was over $30,000 asking if I wanted help setting up my GST account and I just politely informed her if you double check my actual return you will see my revenue is from home childcare and therefore exempt from collecting GST and even SHE had to double check with her boss and get back to me on the phone to say 'oh of course you are correct I have marked your file so we do not bother you again' .... with my lack my knowing more than she did about her job got be red flagged for an audit