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How to Register to Collect GST/HST

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Sales Taxes  ->  GST/HST -> Registering to collect GST/HST

How Do I Register to Collect GST/HST?

You can register online, by phone, or by mail.  If you don't already have a business number (BN), you will have to register for one.

To register online, see the Canada Revenue Agency (CRA) Business Registration Online page.  The online registration process asks for your personal information first, including your social insurance number, even though you may be registering a corporation.  You will be asked if the business already has a business number.  If it does not, you will go through the process of registering for a business number first.

You can register by phone for a business number or for CRA accounts (GST, income tax, payroll, etc.) by calling CRA at 1-800-959-5525.

To register by phone or by mail, see the CRA How to Register - Business Number page.

The CRA guide RC4022 General Information for GST/HST Registrants is a helpful resource for GST registrants.

Registering for GST/HST in Quebec

To register online, go to the Revenu Quebec web page Register with Revenue Quebec.

To register by phone, call Revenu Quebec at 1-800-567-4692.

Effective Date of Registration

The effective date of registration depends on whether your registration is voluntary or mandatory.

If you charge GST/HST on your taxable sales before you register, your effective date of registration will usually be the date you first charged GST/HST.  However, if this was more than 30 days before you register, call CRA for special instructions.  Otherwise, the effective date of registration will depend on the type of registration:

GST/HST Voluntary Registrations (e.g. small suppliers)

The effective date is normally the date that you apply for registration.  You can also request a future date as the effective date and this will usually be accepted if the date is within 30 days of the date of the application for registration.  You may want to register on a voluntary basis in order to receive input tax credits for GST/HST that you have paid.

GST/HST Mandatory Registrations

The effective date of registration is the date:

bulletyou provide taxable, including zero-rated, goods or services in Canada in the course of carrying on business in Canada, and your revenues exceed the small supplier threshold of $30,000 ($50,000 for charities or public service bodies) in a single calendar quarter - in this case you must charge the GST/HST on the supply that made you exceed $30,000, and register within 29 days from the day you cease to be a small supplier.
bulletyou provide taxable, including zero-rated, goods or services in Canada in the course of carrying on business in Canada, and your revenues exceed the small supplier threshold of $30,000 ($50,000 for charities or public service bodies) in four consecutive calendar quarters - in this case you must charge the GST/HST at the beginning of the month after which you cease to be a small supplier, and register within 29 days after you make a sale other than as a small supplier;
bulletyou begin to operate a taxi or limousine service; or
bulletyou, as a non-resident, charge admission directly to audiences in Canada.

For more information on mandatory and voluntary registrations, see our article GST/HST registrations - Who has to register to collect GST/HST?

Canada Revenue Agency resources:

Register for a GST/HST Account

Revised: November 18, 2017

 

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