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. The GST/HST program account is normally the nine-digit BN followed by RT and a four-digit reference. An entity can have a BN for another program without an active GST/HST account.
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
- One quarter: When taxable supplies exceed $30,000 in one calendar quarter, charge tax on the supply taking you over. The effective date must be no later than that supply; apply within 29 days of the effective date.
- Four quarters: If no single quarter exceeds the limit but four consecutive quarters do, small-supplier status ends at the end of the following month. The effective date is no later than the first supply after that point; charge from the effective date and apply within 29 days of it.
For example, a freelancer who has $29,000 of relevant taxable supplies and then makes a $3,000 taxable sale in the same quarter crosses the threshold on that sale. Subject to the applicable rate and other facts, tax applies to the entire $3,000 supply.
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 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 17, 2026.