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Tax

Register for a GST/HST account

Register for a GST/HST account

Generally, you will need to register for your business number (BN) before you can register for a GST/HST account.

You may register for a BN by using the online service at Business Registration Online. This is the quickest way to register for a BN. Once you have obtained your BN, you can then continue in the same session to register for a GST/HST account.

If you already have a BN and only need to register for a GST/HST account, you can still use our online service at Business Registration Online.

For other methods of registration, see How to register for a business number or Canada Revenue Agency program accounts.

Once you have obtained your BN, read this page for information on opening a GST/HST account.

If you are a non-resident and want to register for a GST/HST account, see Guide RC4027, Doing Business in Canada – GST/HST Information for Non-Residents.

For more information, see:

For more information on registering for a BN and any other program you may need (such as payroll deduction), see How to register for a business number or Canada Revenue Agency program accounts.

What you need before you start

Make sure to have all of the following information with you when you register:

Mandatory registration

The effective date of registration may be different depending on the type of business you are registering.

Your effective date of registration is usually the day you stop being a small supplier. It can also be an earlier date. For more information about the small-supplier limits for different types of businesses, see When to register for and start charging the GST/HST.

Taxi operator or commercial ride-sharing driver

Your effective date of registration is the day you start supplying taxable passenger transportation services, even if you are a small supplier.

Voluntary registration

If you request your GST/HST account when you are still a small supplier, your effective date of registration is usually the date of your request. It may also start up to 30 days before that day.

Know your fiscal year

Usually, your fiscal year for GST/HST purposes is the same as your tax year for income tax purposes. Generally, the tax year of the following persons is a calendar year:

  • individuals and certain trusts
  • professional corporations that are members of a partnership (such as a corporation that is the professional practice of an accountant, a lawyer, or a doctor)
  • partnerships, where at least one member of the partnership is an individual, a professional corporation or another affected partnership

However, some persons use non-calendar tax years. If you are a person described above that uses a non-calendar tax year approved by the Canada Revenue Agency (CRA), you may want to use that same year as your GST/HST fiscal year.

A corporation generally uses the same fiscal year for both income tax purposes and GST/HST purposes. However, if a corporation has a non-calendar tax year for income tax purposes, it can elect to use a calendar year for its GST/HST fiscal year.

If you are a corporation that uses a non-calendar year for both income tax purposes and GST/HST purposes, and you change to another non-calendar tax year for income tax purposes, inform the CRA of the change as soon as possible and your GST/HST fiscal year will be changed to match it. For more information, see Open or manage an account – Make changes: Fiscal year.

To calculate your total annual revenue, include revenues from:

Do not include revenues from:

New businesses

If you are just starting your business, you may give the CRA a reasonable estimate of your income for the year.

Personal information

If you are a business owner or third-party requester, you must provide the last names of the business owners.

For digital applications, you must also provide all of the following information about the business owners:

  • social insurance number (SIN)
  • date of birth
  • personal postal code (where you live)

How the CRA uses your personal postal code (where you live)

The CRA uses your personal postal code to verify your identity. The CRA checks the postal code you enter against the postal code we have on file for you as an individual, not the one on file for your business.

If you have recently moved, you should make sure we have the right postal code on file for you by calling Individual Income Tax Enquiries.

Basic business information

You must provide the following information about your business:

  • business name
  • BN (if the business already has one)
  • type of business or organization (such as sole proprietor, partnership, corporation, registered charity)
  • name and SIN of all owners
  • physical address
  • mailing address (if different from the physical address)
  • description of major business activity

If you have already started charging the tax

If you charged the tax on your sales more than 30 days before registering, call 1-800-959-5525.

Open a separate program account for a branch or division

To open a separate GST/HST program account for a branch or division of your head office, fill out Form GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions.

Confirmation of registration

You will receive a GST/HST account number either electronically or in the mail, depending on the chosen method of registration, to confirm that your registration is complete.

Register for My Business Account to manage your program accounts online.

After you register

As a GST/HST registrant, you:

For more information please visit:

Open or manage an account – Register - Canada.ca
/ Gouvernement du CanadaCanada Revenue Agency

Disclaimer:
“Please note that the information provided in this article is of a general nature and may not be accurate for your specific situation. The information is current as of the date of posting and is not intended to provide legal advice. It's always recommended that you consult with a professional accountant and lawyer for personalized guidance and advice."

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