A GST/HST registrant is a person who is registered for GST/HST or who is required to be registered. That second category matters: being late to apply does not erase an obligation that already arose. A business number (BN) alone is not the same thing as a GST/HST account.
What makes someone a registrant?
A person can register because the ordinary small-supplier threshold is exceeded, because an exception requires registration, or voluntarily when eligible. For GST/HST purposes, “person” is broad: it covers individuals, partnerships, corporations, trusts and similar bodies, not only incorporated businesses. The GST/HST program account is normally the nine-digit BN followed by RT and a four-digit reference — for example, 123456789 RT0001. An entity can have a BN for another program without an active GST/HST account. CRA’s own definition of “registrant” generally excludes a person registered only under the special rules for digital economy businesses, unless that business also has to register under the regular rules that apply to most persons (CRA: Definitions for GST/HST).
Most businesses assess the $30,000 test using worldwide taxable supplies, including zero-rated supplies and applicable supplies of associates. Taxi and commercial rideshare operators must register even below that level. Public service bodies may have different tests. See CRA’s registration guidance.
When the registration obligation begins
If taxable supplies exceed $30,000 in a single calendar quarter, your effective date of registration is no later than the day of the supply that took you over $30,000. If you exceed $30,000 over four consecutive calendar quarters but not in a single quarter, you stop being a small supplier at the end of the month following the quarter in which you exceed it, and your effective date is no later than the day of your first supply after that. Either way, you have to register within 29 days of your effective date of registration. See the $30,000 small-supplier threshold guide for the quarter-by-quarter rules and a worked example.
How do I know if I’m a GST/HST registrant?
If you already applied, CRA’s confirmation is the proof: an active GST/HST account shows up as the RT reference attached to your business number. If you register through Business Registration Online (BRO), CRA tells you to save or print your BN and GST/HST account number during the session — the BN will not be sent to you. No RT account means you are not registered yet, even if you hold a BN for another program. A person who is required to be registered — for example, a business that is no longer a small supplier, or a self-employed taxi or commercial ride-sharing driver from the day they start supplying taxable passenger transportation services — is a registrant under CRA’s definition whether or not the registration itself is done — the account confirms the status, it does not create it. To check someone else’s number rather than your own, use the GST/HST number lookup.
What does “GST registrant” mean on a vehicle or insurance form?
Where a form uses “GST registrant,” the term keeps its ordinary meaning: a person that is registered, or required to be registered, for GST/HST. It describes the person’s status, not a particular vehicle; whether the vehicle is used in commercial activity matters separately, for input tax credits.
What changes after registration?
Registrants generally collect GST/HST on taxable supplies at the applicable rate, keep records and file returns for their reporting periods. They may claim input tax credits — see what an input tax credit is — for eligible GST/HST paid or payable on purchases used in commercial activities, subject to conditions and documentation. A credit is not automatic and may be limited for mixed business and personal use.
If you believe you should already have registered, work out the correct effective date and review your transactions with the CRA or a qualified adviser. Do not assume all sales were tax-inclusive: CRA says the treatment depends on the facts.
Can a customer verify a number?
The CRA registry helps check a supplier’s GST/HST registration using the required business details and transaction date. A registry check does not replace the supporting records needed for the buyer’s own ITC claim.
Related guides
Sources
Official guidance checked October 21, 2026.