# GST/HST registration: when you must register and how to apply

Source: https://canadataxdesk.com/gst-hst/gst-hst-registration
Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site
Topic: GST/HST for Business
Last updated: 2026-10-22

> GST/HST registration is mandatory once a business stops being a small supplier, which happens when taxable sales pass $30,000 in one calendar quarter or four consecutive quarters, and you must register within 29 days of your effective date of registration. Register online through the CRA's Business Registration Online service, where your number appears on screen when you finish, or by mailing Form RC1. You receive a 15-character GST/HST number such as 123456789RT0001.

## Key facts

- Deadline to register: Within 29 days of your effective date of registration
- Online service: Business Registration Online (needs a CRA account)
- Paper form: Form RC1, Request for a Business Number and Certain Program Accounts
- Number format: 9-digit BN + RT + 4 digits
- Minimum time registered if voluntary: 1 year before you can cancel

## Do I need to register for GST/HST?

You need GST/HST registration if you make taxable sales in Canada and are not a small supplier. For most businesses that means your worldwide taxable sales, together with those of any associated businesses, went over $30,000 in a single calendar quarter or across four consecutive calendar quarters (CRA, When to register for and start charging the GST/HST).

Some businesses must register no matter how small they are. Taxi operators and commercial ride-sharing drivers register from the day they start providing rides, and non-residents whose only Canadian business is selling admissions to events are not treated as small suppliers. Ride-share specifics are on our [GST/HST for Uber drivers page](https://canadataxdesk.com/gst-hst/gst-hst-uber-drivers).

If you are near the line, the exact timing of both tests, with dated examples, is on our [GST small supplier page](https://canadataxdesk.com/gst-hst/gst-small-supplier).

> **The person registers, not the storefront:** Registration is for the legal person carrying on the business. A sole proprietor with two side businesses registers once and adds both businesses' sales together for the threshold. A partnership registers as the partnership, not each partner.

## How GST/HST registration works, start to finish

GST/HST registration sets up two things at once if you do not already have them: a 9-digit Business Number (BN) that identifies your business to the CRA, and a GST/HST program account attached to it. The program account is identified by the letters RT and a 4-digit number, so a first GST/HST account looks like 123456789RT0001.

An incorporated business usually has a BN already from incorporation, in which case registering just adds the RT account. A new sole proprietor usually gets the BN and the RT account in the same application.

## GST/HST registration online with Business Registration Online

The fastest route is the CRA's Business Registration Online (BRO) service, which the CRA describes as the quickest way to get a BN. You need a CRA account to use it, and it is closed daily from 3 a.m. to 6 a.m. Eastern time for maintenance.

1. Sign in to your CRA account (or create one first; this can involve a security code sent by mail, so start early).
2. Open Business Registration Online and choose to register a business, or add a GST/HST account to an existing BN.
3. Describe the owners, business names, addresses and main business activity.
4. In the GST/HST section, give your estimated annual taxable sales in Canada and worldwide, your fiscal year end, your preferred reporting period and your effective date of registration.
5. Review and submit.
6. Save or print the confirmation page showing your BN and GST/HST account number. The CRA says the BN will not be sent to you.

Accountants and bookkeepers can register a client through the same service from inside Represent a Client.

### When BRO will not work

- Reactivating a program account that was previously closed.
- A business owned by another business.
- An estate whose owner or director has died.
- A Canadian business whose only owners are non-residents.
- Anyone who cannot get a CRA account. The CRA does not let you register for one if you have not filed your taxes or have turned on enhanced protection for your account.

A temporary SIN that starts with 9 is not on that list: the CRA says that if you have one, you must use BRO to register for a BN and most program accounts, including a GST/HST account.

In the cases listed above, mail Form RC1, Request for a Business Number and Certain Program Accounts, to the CRA. The CRA does not publish a processing time for mailed applications, so allow extra weeks and keep a copy of what you sent.

> **Businesses in Quebec:** If your business is physically located in Quebec, the GST is administered by Revenu Québec. You register for GST and QST together with Revenu Québec, and you file your GST returns there, not with the CRA.

## What information you need to register

Have every item below ready before starting. Missing one is the most common reason people abandon an online application halfway through.

### Choosing an effective date

The effective date is when you start charging GST/HST and can begin claiming input tax credits. If you passed $30,000 in one quarter, it is the day of the sale that took you over. If you passed it over four quarters, it is the day of your first sale after the end of the month following that quarter.

### Choosing a reporting period

Businesses with annual taxable supplies of $1.5 million or less are assigned annual filing but may choose quarterly or monthly. Frequent filing suits businesses that regularly get refunds, such as exporters, because credits come back sooner. Annual filing suits businesses that want the least paperwork.

## Can I register for GST/HST voluntarily?

Yes. A small supplier engaged in commercial activity in Canada can choose to register before reaching $30,000. The effective date is usually the day you apply, but the CRA will accept an earlier date as long as it is within 30 days before it receives your application (CRA guide RC4022).

| Benefit | Cost |
| --- | --- |
| Claim input tax credits on start-up purchases | Must charge GST/HST on every taxable sale |
| Invoices look like an established business to corporate clients | Must file returns for every period, even with no sales |
| No scramble to register mid-quarter later | Must stay registered for at least one year before cancelling |

Voluntary GST/HST registration: the trade-offs

### Worked example: registering before opening

A Halifax cafe owner registers voluntarily in March, before opening, and then spends $50,000 on equipment. At Nova Scotia's 14% HST, that purchase carries $7,000 of tax, which she can claim as an input tax credit on her first return. Had she waited until sales passed $30,000, most of that tax could not be recovered, although goods still on hand at registration can qualify for a credit based on their value at that time.

## After you register: your first 90 days

1. Add your GST/HST number to invoices and receipts. Customers who are registrants need it to claim their own credits on purchases of $100 or more.
2. Charge the right rate from your effective date, based on where each sale is made. See [HST rates by province](https://canadataxdesk.com/gst-hst/hst-rates-by-province).
3. If the effective date is in the past, work out the tax you should have collected on sales since then; you owe it whether or not you charged it.
4. Set up a CRA business account if you do not have one, so you can see due dates and file without an access code.
5. Watch for the filing package with your reporting periods, due dates and 4-digit access code.
6. Set up bookkeeping that separates tax collected from sales revenue.

Your first return is due based on the reporting period you chose. The full filing, payment and instalment picture is on our [GST/HST small business hub](https://canadataxdesk.com/gst-hst).

## GST number lookup in Canada: checking a supplier's registration

To check whether a business's GST number is real, use the CRA's GST/HST Registry. Enter the first nine digits of the number, the business's legal, operating or trading name, and the date on the invoice; the registry confirms whether that account was registered on that date.

Print the result and keep it with the receipt. The CRA recommends this so that you claim input tax credits only on tax charged by registered suppliers. If a name search finds nothing, ask the supplier for the exact name it registered under before assuming the number is fake.

## Step by step

1. **Confirm you must or want to register.** Check your sales against the $30,000 small supplier tests, or decide to register voluntarily.
2. **Gather your information.** Collect owner SINs, business names and addresses, activity description, estimated sales, fiscal year end and effective date.
3. **Apply.** Use Business Registration Online through your CRA account, or mail Form RC1. Quebec businesses register with Revenu Québec.
4. **Save your number.** Print or save the confirmation page with your BN and RT account number.
5. **Start charging.** Charge GST/HST from your effective date and show your number on invoices.

## Common questions

### How long does it take to get a GST number in Canada?

Online, you get it the same day: when you submit your application in Business Registration Online, your BN and GST/HST account number appear on the confirmation screen. Save or print that page, because the CRA does not send the BN to you. The CRA does not publish a processing time for mailed Form RC1 applications, so allow several weeks if you apply on paper.

### Is there a fee to register for a GST number?

No. Registering for a Business Number and GST/HST account with the CRA is free. Paid services that offer to register you are only filling in the same free application.

### Is my GST number the same as my Business Number?

Your GST/HST number is your 9-digit Business Number followed by RT and a 4-digit account identifier. The BN alone is shared by all your CRA program accounts, such as payroll and corporate income tax.

### Can I register for GST/HST before I start making sales?

Yes, if you are engaged in commercial activity, such as setting up a business you intend to operate. Registering early lets you claim input tax credits on start-up costs, but you must then file returns for every period.

### What happens if I should have registered but did not?

You still owe GST/HST on taxable sales from the date you should have been registered, even though you did not charge it. Register right away, work out the tax owed, and consider the CRA's voluntary disclosures program if the amounts are large.

### How do I register for GST and QST for a new business in Quebec?

A business physically located in Quebec registers for the GST and the QST together with Revenu Québec, not the CRA, and the same $30,000 small supplier test applies. Some Quebec businesses must register for the QST even as small suppliers, including retail sellers of tobacco, fuel or alcoholic beverages and businesses that sell or lease new tires. Revenu Québec's Registering for the GST and QST page lists every case.

### Can I cancel my GST/HST registration?

Yes, if you are eligible. A voluntary registrant must stay registered for at least one year, and cancelling can require you to pay back tax on assets you claimed input tax credits for.

## Sources

- [When to register for and start charging the GST/HST](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html)
- [How to register for a business number or Canada Revenue Agency program accounts (residents)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/business-registration/business-number-program-account/how-register/resident.html)
- [Gather your information](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/business-registration/business-number-program-account/gather-information.html)
- [RC4022 General Information for GST/HST Registrants](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html)
- [Confirming a GST/HST account number (GST/HST Registry)](https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/confirming-a-gst-hst-account-number.html)
- [Registering for the GST and QST (Revenu Québec)](https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/registering-for-the-gst-and-qst/)