TaxTips.ca - How do I register to collect GST?

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Sales Taxes ->GST/HST -> Registering to collect GST/HST

How do I register to collect GST/HST?

You can register online, by phone, or by mail. If you don't already have a business number (BN), you will have to register for one.

To register online, see the Canada Revenue Agency (CRA) Business Registration Online page. The online registration process asks for your personal information first, including your social insurance number, even though you may be registering a corporation. You will be asked if the business already has a business number. If it does not, you will go through the process of registering for a business number first.

You can register by phone for a business number or for CRA accounts (GST, income tax, payroll, etc.) by calling CRA at 1-800-959-5525.

To register by phone or by mail, see the CRA How to Register - Business Number page.

The CRA guide RC4022, General Information for GST/HST Registrants is a helpful resource for GST registrants.

Registering for GST/HST in Québec

To register online, go to the Revenu Québec web page Registering a new business for Revenue Québec files.

To register by phone, call Revenu Québec at 1-800-567-4692.

Effective Date of Registration

The effective date of registration is the date that you become liable to collect GST/HST on your sales, and eligible to claim input tax credits on your purchases.

If you charge GST/HST on your taxable sales before you register, your effective date of registration will be the date you first charged GST/HST. Otherwise, the effective date of registration will depend on the type of registration:

Mandatory registrations:

The effective date is the date:

you provide taxable, including zero-rated, goods or services in Canada in the course of carrying on business in Canada, and your revenues exceed the small supplier threshold of $30,000 ($50,000 for charities or public service bodies) in a single calendar quarter or in four consecutive calendar quarters;

you begin to operate a taxi or limousine service; or

you, as a non-resident, charge admission directly to audiences in Canada.

Voluntary registrations (e.g. small suppliers):

The effective date is normally the date that you apply for registration. You can also request a future date as the effective date.

For more information on mandatory and voluntary registrations, see Who has to register to collect GST/HST?

Canada Revenue Agency resources:

Effective date of registration

Revised: December 23, 2010

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