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GST/HST Registration - Who Has to Register to Collect GST/HST?

Mandatory Registrations

All businesses and public service bodies (including charities and public institutions) which provide taxable goods and services (including zero-rated supplies) in Canada must register to collect GST or HST, unless they are a small supplier.  This includes non-residents who are carrying on business in Canada.  However, there are situations where even a small supplier must register to collect GST or HST.  See our article on small suppliers.

Voluntary Registrations

Businesses which sell GST taxable goods and services, and are "small suppliers" may voluntarily register to collect GST/HST.  In so doing, they will then be able to recover GST/HST that they have paid on their purchases.  New registrants may be also able to recover the GST/HST already paid on capital property and inventory that is on hand at the time of registration.  Search for new registrants the pdf version of CRA guide RC4022 General Information for GST/HST Registrants (see link at bottom).

Registration Not Allowed

Business which sell only exempt goods and services may not register to collect GST, and thus may not claim any input tax credits for GST that they have paid.

Quick Method of Accounting for GST/HST

Many businesses are eligible to recover their input tax credits by using the Quick Method, which does not require separate record-keeping for GST/HST paid.  See the Canada Revenue Agency (CRA) information on the Quick Method.

Invoicing Requirements

When both GST and provincial sales tax are applicable to a sale, the amounts of each must be shown separately on the cash register tape or invoice.  For information on whether provincial sales taxes of another province must be charged by a vendor, see the article on the PST page re charging another province's PST.  If HST is charged, the federal and provincial amounts are not shown separately.

The GST/HST account number (business number, registration number) must be included on receipts, invoices, contracts, or other business documents used when taxable goods or services of $30 ($100 as of April 20, 2021) or more are supplied by a GST/HST registrant.  For sales of $150 ($500 as of April 20, 2021) or more, the buyer's name, trading name, or authorized agent or representative must be on the invoice, as well as a brief description of the goods or services, and the terms of payment.

The Federal 2021 Budget included a proposal to change the invoicing requirement thresholds:  Increase the $30 threshold to $100, and increase the $150 threshold to $500.  These measures came into force on April 20, 2021.

For more detailed invoicing requirements for GST/HST registrants, see the CRA topic Collecting the GST/HST in CRA guide RC4022 General Information for GST/HST Registrants.

GST/HST Reporting Periods

Your annual taxable supplies determine how often you must file your GST/HST returns.

The following table shows the assigned reporting periods and optional reporting periods.

The above information is reproduced from the CRA article on Reporting Periods.

Note that if you are an annual filer and your net GST/HST in a fiscal year is $3,000 or more, you have to make equal quarterly instalment payments in the following fiscal year.  See CRA's GST/HST Instalment Payments.

GST/HST Filing and Remitting Due Dates

The filing deadline differs depending on your GST/HST reporting period.

See Due dates for filing a GST/HST return on the Canada Revenue Agency website.

Sales to Locations in Other Provinces

All vendors who are registered to collect GST are automatically registered to collect HST.  A GST registrant in a non-HST province who sells goods which are delivered to an HST province must collect the HST applicable for that province.  A registrant in an HST province who sells goods which are delivered to a non-HST province would collect GST, not HST.  For more information, see our article on Place of Supply Rules, which addresses sales of goods, services, and intangible personal property (IPP).

Note:  Associate, for GST/HST purposes, is used to describe a relationship where one person controls another.  A corporation is considered a person, as is a partnership or trust.  For example, an association may exist between two or more corporations, between an individual and one or more corporations, between an individual and a partnership or trust, or between a partnership and a corporation.  A person is associated with another person if each of them is associated with the same third person.

TaxTips.ca Resources

Register for a GST/HST account

Sales Tax Rates in Canadian Provinces and Territories

Canada Revenue Agency (CRA) Resources

Registering (opening) your GST/HST account - If you are not sure if you have to register to collect GST/HST

How to collect, file and remit (pay) GST/HST

Non-resident GST/HST Enquiries, including registration and security

RC4027 - Doing Business in Canada - GST/HST Information for Non-Residents.

RC4022 General Information for GST/HST Registrants - This guide also has a section on cancelling your GST registration.

Revised: July 22, 2024