How to Register for GST/HST in Canada for Your Small Business

Businesses in Canada may need to register for a GST/HST account if their taxable revenues exceed $30,000 in a calendar quarter or over four consecutive quarters. GST/HST is a federal sales tax collected from customers on taxable goods and services.

The easiest way to register is through the CRA Business Registration Online portal.

1. Methods of Registration

• Online via CRA Business Registration Online (Recommended)
• By Mail or Fax using Form RC1
• By Telephone through the CRA business inquiry line

2. Steps to Register Online

Step 2.1 – Access the CRA Website

• Visit the CRA Business Registration Online portal (link available on CRA’s website).
• Scroll to the GST/HST section.
• Click “Open or Manage an Account”.

Step 2.2 – Confirm Registration Readiness

• Review information regarding:
  • Effective date of registration
  • Fiscal year for GST/HST purposes
  • Total annual revenue
• If you meet the criteria, proceed to registration.

Step 3: Start the Registration Process

• Select “Business Registration Online” and click “Register”.
• Click “Register Now”.

Step 4: Identity Verification

• Enter personal details:
  • Social Insurance Number (SIN)
  • Last Name
  • Date of Birth
  • Postal Code
• Read the CRA disclaimer and click “I Agree”.

Step 5: Confirm Business Status

• Choose the appropriate option:
  • “I already have a business number” (If previously registered)
  • “I need a business number” (If registering a new business)
• Sole proprietors operating under their legal name may need to obtain a Business Number first.

Step 6: Enter Business Details

• Business Number (If applicable)
• Business Type (Sole Proprietorship, Corporation, Partnership, etc.)
• Legal Business Name
• Jurisdiction of Incorporation (Provincial/Federal)
• Certificate of Incorporation Number (For corporations)
• Owner Information (First Name, Last Name, SIN, Postal Code)

Step 7: Select GST/HST Program Account

• Choose “Register an RT Account (GST/HST)”.
• Select applicable business activities:
  • Selling goods/services in Canada
  • Other relevant options (e.g., import/export, payroll deductions)

Step 8: Provide Revenue and Reporting Information

• Enter Annual Worldwide Taxable Sales (Including domestic and international sales).
• Provide Annual Domestic Taxable Sales.
• Choose Effective Date (Must be within 30 days of registration request).
• Select Filing Frequency (Monthly, Quarterly, Annually).
  • Default: Annually if revenue is below a threshold.
  • Higher revenue businesses may be required to file quarterly or monthly.

Step 9: Provide Contact & Address Details

• Enter Business Address and Mailing Address (If different).
• Indicate if physical business location differs from mailing address.
• Provide a Contact Email Address (For CRA notifications).

Step 10: Review and Confirm

• Verify all entered information.
• Click “Confirm”.
• Print a copy of the confirmation page for records.

4. Next Steps: Setting Up CRA My Business Account

• Required to file and pay GST/HST online.
• Steps:
  • Visit the CRA My Business Account portal.
  • Click “Register”.
  • Provide SIN, Date of Birth, and postal code.
  • Answer a security question based on a past tax return.
  • CRA mails a security code within 10 days.
  • Enter the security code upon receipt to activate the account.

5. Additional Notes

• Deadlines: Ensure timely filing and payment of GST/HST to avoid penalties.
• Exemptions: Certain goods and services (e.g., basic groceries, residential rents) are GST/HST-exempt.
• Quebec Businesses: GST/HST registration is managed by Revenu Québec.

By following these steps, small business owners can easily register for GST/HST and remain compliant with CRA regulations.