📊 Registering for a GST/HST Account (CRA)

If your business conducts commercial activity in Canada and must collect Goods and Services Tax (GST) and/or Harmonized Sales Tax (HST), you need to register for a GST/HST account with the Canada Revenue Agency (CRA). This account is used to charge, collect, report and remit GST/HST.

📌 Do You Need to Register?

You must register for a GST/HST account and start charging the tax when your total worldwide taxable sales exceed the small supplier threshold (usually $30,000 over four consecutive calendar quarters).

Taxi operators, ride‑share drivers and similar suppliers must register even if below the threshold. Voluntary registration is possible before you reach the threshold — useful if you want to claim input tax credits.

🧾 What a GST/HST Account Is

A GST/HST account is a specific CRA program account linked to your Business Number (BN). It lets you:

Charge and collect GST/HST on taxable supplies of goods and services in Canada;
File GST/HST returns (monthly, quarterly or annually);
Remit the tax collected to CRA;
Claim input tax credits (ITCs) for GST/HST paid on business purchases.

⚙️ How to Register

The fastest and primary way to register is online using the CRA’s Business Registration Online (BRO) service. You’ll need to have or obtain a Business Number (BN) during the process.

Enter your business information (name, structure, physical and mailing addresses, description of activities).
If you don’t already have a BN, one will be created for you at the same time you register.
Provide the effective date of registration — usually the date you exceed the small supplier threshold or your request date for voluntary registration.

Note: As of November 3, 2025, program account registration by phone (including GST/HST accounts) is no longer available — you must register via BRO.

📅 After You Register

Once your GST/HST account is active:

CRA assigns a 15‑digit GST/HST account number (e.g., 123456789 RT 0001).
You must begin charging GST/HST on taxable supplies from your effective date.
File GST/HST returns and remit the tax collected by the filing deadlines.
Keep business information up to date with CRA (change address, add representatives etc.).

🧑‍💼 Authorization & Representatives

Once registered, you or an authorized representative (e.g., accountant) can manage the GST/HST account online via the CRA’s “Represent a Client” / “My Business Account” services. A representative needs proper authorization to interact with CRA on behalf of the business.