To get a GST number in Alberta, register a federal GST/HST account with the Canada Revenue Agency (CRA). Alberta does not issue a separate GST number. Eligible applicants use Business Registration Online (BRO) through a CRA account; the CRA lists alternatives for applicants who cannot use BRO.
Does an Alberta business need to register?
Most businesses use the $30,000 small-supplier tests. Count worldwide taxable supplies, including zero-rated supplies and applicable supplies of associates, before expenses. Exempt supplies are generally excluded. Taxi and commercial rideshare operators must register regardless of the threshold. Public service bodies can have different tests.
- One calendar quarter: If you exceed $30,000 in one quarter, charge GST/HST on the supply that takes you over. Your effective registration date must be no later than that supply; apply within 29 days of the effective date.
- Four consecutive quarters: If you exceed the threshold over four quarters but not in one quarter, small-supplier status ends at the end of the following month. Your effective date must be no later than your first supply after that point. Charge from your effective date and apply within 29 days of it.
See the CRA’s registration and charging examples. Eligible small suppliers can choose to register voluntarily; registration then brings tax-collection, recordkeeping and filing obligations.
How to apply
- Gather the legal and operating names, business structure, owners’ information, fiscal year-end, main activity and estimated taxable sales. Have your existing business number if you already have one.
- Sign in to a CRA account, choose the business registration option and request a GST/HST program account. Select the effective date that applies to your facts.
- Review and submit the details. Save or print the business number and account details shown during the session.
BRO has restrictions. A sole proprietor with a temporary SIN beginning with 9 must use BRO, while directors, partners and trustees with such a SIN use Form RC1. Non-residents and other applicants unable to use BRO should follow the CRA’s specified alternative. The CRA no longer offers general new-account registration by phone.
What number will you receive?
A GST/HST account combines a nine-digit business number, RT and a four-digit reference, for example 123456789 RT0001. The business number identifies the entity; the RT account identifies its GST/HST program account. Alberta business-name or incorporation registration is a separate matter.
Charging GST and claiming credits
Alberta has no provincial sales tax. An ordinary taxable supply made in Alberta generally attracts 5% GST: a $200 pre-tax sale would have $10 GST and a $210 total. The type and place of supply can change the result; an Alberta business making a taxable supply in Ontario may need to charge 13% HST instead. Check CRA place-of-supply guidance.
A registrant may claim input tax credits (ITCs) for eligible GST/HST on purchases used in commercial activities, subject to business use, documentation and other conditions. A business customer’s own ITC is not automatic. Keep the records needed to support your return and charge the correct tax on taxable supplies.
Related guides
Sources
Official guidance checked October 17, 2026.