Register for a GST/HST account if you are required to do so, or if voluntary registration makes sense for a business making taxable supplies. For most businesses, the small-supplier test is $30,000 of relevant taxable-supply revenue. A single-quarter excess and an excess over four consecutive calendar quarters have different effective dates and registration deadlines. CRA: when to register
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, estimated annual revenue 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, use the CRA’s other registration option for your situation. A sole proprietor with a temporary SIN beginning with 9 must use BRO; directors, partners, and trustees with that type of SIN must use Form RC1. CRA: register a GST/HST account
Save or print the BN and GST/HST account number 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
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 cancellation, 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. CRA: voluntary registration
How can I confirm my GST/HST registration status?
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, contact CRA Business Enquiries. A nine-digit business number alone does not establish that an RT account is active. The CRA also offers a free GST/HST Registry for confirming a supplier on a transaction date: it asks for the first nine digits of the account number, the business name and the date on the invoice or other transaction document. A failed search can reflect a name or date mismatch; follow up rather than assuming the account has been cancelled.
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.
How do I get a GST number in Alberta or an HST number in Ontario?
Both use the federal CRA GST/HST registration process described above; neither requires a separate provincial GST or HST number. An account has a nine-digit business number followed by RT and a four-digit account reference. The federal small-supplier test and its exceptions apply in both provinces. 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.
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 registration within 29 days of the effective date. Special rules apply, including for commercial rideshare drivers. CRA: when to register.
Sources for the added section checked October 17, 2026.