How to Register for GST/HST in Canada

When you have to register

You must register once your revenue from taxable supplies exceeds $30,000 in four consecutive calendar quarters or in a single quarter. Once crossed, you have 29 days to register.

Ride-share and taxi drivers are the exception — they must register from their first dollar of income, regardless of how little they earn.

Registering online

Registration is done online through the CRA’s Business Registration Online (BRO) service. Registration by phone is no longer available.

1. Go to Business Registration Online on canada.ca and select “Register for a business number and CRA program accounts.”
2. Enter your SIN (sole proprietors), then answer security questions to verify your identity.
3. Provide your business details — legal name, address, type of business, and a description of your activities.
4. Add the GST/HST program account. If you don’t already have one, you’ll be issued a nine-digit business number (BN) on the spot, with your GST/HST account appearing as your BN followed by RT0001 — for example, 123456789 RT0001.
5. Select your fiscal year end and reporting period.

Your effective date matters

Your effective date of registration is the moment your obligations begin — and your right to claim input tax credits. Where registration is mandatory, the effective date is the day of the sale that put you over $30,000.

Your reporting period

The CRA assigns your filing frequency based on your annual taxable revenue:

• Annual filing — under $1.5 million
• Quarterly filing — $1.5 million to $6 million
• Monthly filing — above $6 million

You can elect to file more frequently if you regularly expect refunds.

After you’re registered

You charge GST/HST on taxable sales at the rate for your customer’s province, then file a return each period. You report the tax you collected and your input tax credits on purchases; net tax is what you collected minus your ITCs, and you remit the difference or claim a refund. You must file even for a nil period. Returns for reporting periods beginning in 2024 or later must be filed electronically.

Registering voluntarily

You can register before you hit the threshold. Voluntary registration lets you claim input tax credits, but requires you to file returns and stay registered for at least one year.

Worth it if you have significant startup costs with GST/HST on them, or if your clients are businesses who don’t care either way. Not worth it if you sell to consumers and would rather not raise your prices by 5–15%.