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 Register for a GST/HST account page.
The CRA guide RC4022 General Information for GST/HST Registrants is a helpful resource for GST registrants.
To register online, go to the Revenu Quebec web page Register a New Business.
To register by phone, call Revenu Quebec at 1-800-567-4692.
The effective date of registration depends on whether your registration is voluntary or mandatory.
If you charge GST/HST on your taxable sales before you register, your effective date of registration will usually be the date you first charged GST/HST. However, if this was more than 30 days before you register, call CRA for special instructions. Otherwise, the effective date of registration will depend on the type of registration:
The effective date is normally the date that you apply for registration. You can also request a future date as the effective date and this will usually be accepted if the date is within 30 days of the date of the application for registration. You may want to register on a voluntary basis in order to receive input tax credits for GST/HST that you have paid.
The effective date of registration is the date:
For more information on mandatory and voluntary registrations, see our article GST/HST registrations - Who has to register to collect GST/HST?
Canada Revenue Agency resources:
Revised: April 27, 2021
Copyright © 2002 Boat Harbour Investments Ltd. All Rights Reserved. See Reproduction of information from TaxTips.ca