How to Get a GST/HST Number in Canada

A GST number — the GST/HST account number — is the 15-character code you receive when you register: your 9-digit business number followed by RT 0001 (for example, 123456789 RT0001). Outside Quebec, you get it through Business Registration Online in your CRA account (businesses physically located in Quebec register with Revenu Québec), and most businesses must register once their taxable supplies pass $30,000 in one calendar quarter or over four consecutive quarters.

When do you have to register for GST?

For the threshold, generally count worldwide taxable supplies, including zero-rated supplies, with associated persons under the CRA rules. If you exceed $30,000 in one calendar quarter, registration takes effect no later than the threshold-crossing supply, and tax applies to that supply. If the excess occurs over four consecutive quarters without a single-quarter excess, small-supplier status ends after the following month; registration takes effect no later than the first supply afterward. CRA requires you to register for GST within 29 days of the effective date. Special rules apply, including for taxi and rideshare drivers. If you sell on Amazon, Etsy or Shopify, check how those marketplace sales count toward the $30,000 test, because some sales made through a distribution platform operator follow separate CRA rules. Count foreign-currency sales in Canadian dollars when comparing against the threshold. See the GST/HST small-supplier threshold guide for worked examples. CRA: when to register.

How to get a GST number: step by step

Once you know you must (or choose to) register, apply for an HST or GST number in four steps.

What “GST/HST registrant” means

A GST/HST registrant is a person that is registered or required to be registered for GST/HST. In ordinary cases, registration gives the person a GST/HST program account; the registrant must then meet the applicable collection, return, remittance, and record-keeping obligations. A BN by itself is not proof that a GST/HST account exists. CRA: RC4022 definitions

What you need before registering

Have the effective registration date, fiscal-year information, total annual revenue (a reasonable estimate if you are new), and the business details ready. CRA asks for the business name, BN if one already exists, business type, owner names and SINs, physical and mailing addresses, and the major business activity. The online submitter also provides their name, SIN, date of birth, and home postal code. CRA registration requirements

Taxable and zero-rated supplies are included in the CRA’s annual-revenue information; exempt supplies, financial services, capital-property sales, and goodwill from a business sale are excluded. Associates can matter. This is why revenue, profit, and total deposits are not interchangeable tests.

Register online or use another route

Business Registration Online (BRO) is the CRA’s online registration route. You need a CRA account to use it. CRA says BRO cannot be used to reactivate a closed program account, register a business owned by another business, register where an owner or director is deceased, or register a Canadian business with only non-resident owners. If BRO does not fit your situation, see the mail and Quebec alternatives in the steps above. A business owner, director, partner, or trustee with a temporary SIN beginning with 9 must use Business Registration Online (BRO) to register for a BN and most CRA program accounts, including GST/HST; check CRA’s separate-process list for exceptions. CRA: register a GST/HST account

Save or print the BN in the online session. CRA says it will not send the BN afterward, the session expires after 10 minutes of inactivity, and the application cannot be saved partway through.

After registration

Add the BN to your CRA account to manage program accounts online. Then charge and collect the tax that applies under the relevant place-of-supply rule, file each assigned return, remit required tax, and retain records. Input tax credits depend on commercial use, eligibility, and supporting documentation; they are not automatic refunds. CRA: input tax credits

Show your GST/HST account number on every invoice or receipt for a taxable supply of $100 or more — CRA requires it so customers can confirm your registration. See how to show your GST/HST number on an invoice for the full requirement.

For return steps, use the GST/HST filing guide.

Should I register voluntarily as a small supplier?

If you are eligible and not already required to register, compare the potential input tax credits on qualifying commercial purchases with the work of charging, filing and keeping records. An ITC depends on eligibility, commercial use and documentation; it is not an automatic refund. Once voluntarily registered, you must charge and remit the applicable GST/HST on taxable supplies and file returns. CRA generally requires you to stay registered for at least one year before you can cancel the GST/HST number, unless you stop your commercial activities. If you remain unregistered and are not required to register, you generally do not charge GST/HST, apart from certain real-property cases, and cannot claim ITCs. If your revenue is under $75,000, see should I register for GST if I earn under $75,000? for a worked comparison. CRA: voluntary registration

How to find your GST/HST number and confirm registration

Check your CRA registration confirmation and business-account records for the GST/HST account number and effective date; if you are unsure about a pending application or your effective date, call CRA Business Enquiries at 1-800-959-5525. A nine-digit business number alone does not establish that an RT account is active. To confirm a supplier’s registration on a transaction date, use the CRA’s free GST/HST Registry — also covered in our GST registry search guide — which needs the account’s first nine digits, the business name, and the transaction date. A failed search can reflect a name or date mismatch rather than a cancelled account. RT marks a GST/HST account; RC marks corporate income tax — see the GST/HST number format guide for the full list of program-account codes.

Do I automatically have a CRA account when I get a business number?

No. A business number identifies the business, a GST/HST RT program account records its registration, and a CRA sign-in gives a person access to online services. They serve different purposes. CRA requires a CRA account to use Business Registration Online (BRO); after registering, add your BN to that account to manage your program accounts. The CRA describes online registration as the fastest and easiest option where BRO is available, but check the restrictions in the registration section above. CRA: register a GST/HST account.

Do provinces issue their own GST or HST number?

No. One federal GST/HST account covers the whole country, so there is no separate provincial GST or HST number; businesses physically located in Quebec register with Revenu Québec. For the process in Alberta, see GST number in Alberta; for Ontario, see HST number in Ontario. In BC, a business that meets the province’s PST registration requirements also needs a separate PST account. For an ordinary taxable supply made in Alberta, the standard GST rate is 5%; Ontario’s standard HST rate is 13%. Confirm the supply and place of supply before applying either rate. CRA: register; CRA: rates.

Sources for the added section checked October 17, 2026.