The CRA does not list a fee for registering a business number or a GST/HST account. Provincial business-name or incorporation registration is separate; in Ontario, the registration fee depends on the type of business you are registering.
What you are opening
A GST/HST account is a CRA program account attached to a business number (BN), normally shown with the RT identifier and a four-digit reference. Incorporation, trade-name registration, licences and accounting services are separate products with possible costs.
What GST registration costs: government fee vs other costs
The table below separates the CRA registration itself from the other costs people often confuse it with.
| Cost item | Who charges | Typical amount | Required? |
|---|---|---|---|
| CRA business number / GST/HST account registration | CRA | No fee listed on the CRA registration page | Yes, once you must register (or if you register voluntarily) |
| Provincial business name or incorporation | Provincial government | In Ontario, depends on the type of business | Separate from CRA registration |
Ongoing costs after you register
Once registered, you file GST/HST returns for each reporting period and keep your sales and purchase invoices and other GST/HST records, including the documents that support your input tax credit claims. None of this is a CRA registration fee.
Is it different in Ontario or for a corporation?
Most businesses in Ontario are required to register with the federal government for a GST/HST account; see our Ontario HST registration guide for what differs provincially, and how much it costs to get an HST number in Ontario for Ontario business-name and incorporation costs. If a corporation already has a BN, it does not need to register for a new one; it uses its existing BN to register for the GST/HST account.
Apply directly
- Confirm whether registration is required or voluntary, and identify the effective date. Under CRA GST/HST Memorandum 2-1, every person who makes a taxable supply in Canada in the course of a commercial activity engaged in by the person in Canada must register, unless the person is a small supplier (see the small-supplier threshold), the only commercial activity of the person is the making of supplies of real property by way of sale otherwise than in the course of a business, or the person is a non-resident person who does not carry on any business in Canada; self-employed taxi and commercial ride-sharing drivers have to register even if they are small suppliers.
- Prepare legal and operating names, structure, fiscal year-end, expected taxable sales and relevant owner/director details.
- Use Business Registration Online if eligible, or the CRA alternative that applies; if you do not have a business number yet, you will get one at the same time as your GST/HST account registration; if you already have one, provide it when you register. Save the account number shown online.
Registration also creates filing, remittance and recordkeeping duties. CRA: register a GST/HST account; CRA registrant information. Sources checked October 22, 2026.