💼 Register for a GST/HST Account with the Canada Revenue Agency (CRA)

🧾 When You Must Register

You must register for a GST/HST account when your business is no longer a “small supplier” — generally, when your revenue from taxable supplies exceeds $30,000 in four consecutive calendar quarters or in a single quarter.

You can also choose to register voluntarily even if you are still a small supplier. Voluntary registration allows you to collect tax and claim input tax credits, but requires you to file returns and remain registered for at least one year.

📝 What You Need to Register

Before registering, gather the following information:

• 🏢 Business legal name and operating name (if different)
• 📍 Physical and mailing addresses of the business
• ⚙️ Type of business (sole proprietorship, partnership, corporation, etc.)
• 📅 Effective date of registration (typically when you exceed the small supplier threshold)
• 🧑‍💼 Names and identification (including SIN) of owners, partners or officers
• 📜 Description of your main business activity
• 📇 Business Number (BN) if you already have one — if not, CRA will issue one for you during registration

Registration is done via the Business Registration Online (BRO) portal. Once submitted, make sure to print or save your Business Number and your GST/HST program account number — CRA won’t send these automatically.

🌐 How to Register

Registration by phone is no longer available — you must use Business Registration Online (BRO). During registration in BRO, you may also register for other CRA program accounts (e.g., payroll deductions). Your session will time out after 30 minutes of inactivity, so prepare all business details beforehand.

If you are a non‑resident business, you may have other specific registration requirements (for example simplified GST/HST or foreign currency designation).

📊 Responsibilities After Registration

Once registered, your business must:

• 🔢 Charge and collect GST/HST on taxable supplies where applicable.
• 🗓️ File regular GST/HST returns (monthly, quarterly or annually).
• 💰 Remit the tax you collected to the CRA by the due dates.
• 💳 Claim input tax credits (ITCs) to recover GST/HST paid on business expenses.

📥 Voluntary Registration

Small suppliers who are below the revenue threshold may choose to register voluntarily. This lets you charge GST/HST and claim ITCs, but also commits you to regular filing and remittance obligations.

• 📆 Your effective date is typically the date of your request (or up to 30 days before).
• 📊 Once voluntary, you must file returns for at least one year before cancelling, unless you stop your business.

📍 Tips and Best Practices

• 🕒 Prepare all business details in advance before starting the online registration session.
• 📄 Keep good records of your taxable supplies to determine when you are required to register. (Threshold rules apply.)
• 📋 Save your business number (BN) and program account details — you’ll use them to access CRA’s My Business Account for reporting and remittance.

🌐 Related Resources

• Get a GST/HST Number and Manage Your Account
• Form RC1 – Request a Business Number
• When to Register and Start Charging GST/HST