How to Register for GST/HST in Canada

Registering for GST/HST in Canada is largely a matter of adding an RT program account to your existing CRA Business Number (BN). This guide explains how to register for GST/HST as a sole proprietor, what to have ready beforehand, which registration channels exist, and what changes once the account is open.

For most sole proprietors the account is linked to your BN, and the process can be completed online. The bigger question is usually not how to do it but whether and when you are required to — and that depends on the small supplier rules.

Do You Need to Register, or Are You a Small Supplier?

Most businesses must register with the CRA once their taxable revenue passes the small supplier threshold. The CRA sets that amount and publishes it; it is normally measured over four consecutive calendar quarters, or a single quarter for a business that has just started. Confirm the current figure on the GST/HST registration threshold page before assuming you are exempt.

You can also register voluntarily while still under the threshold. That can make sense if you want to claim input tax credits (ITCs) on business purchases, but it comes with obligations: once registered, you must charge tax, file returns, and remit on schedule even in periods where you earn nothing.

• Required: taxable revenue above the small supplier threshold, measured using the CRA's rules.
• Voluntary: below the threshold, but you want ITCs or customers expect a GST/HST number.
• Special categories: taxi operators and commercial ride-sharing drivers generally register regardless of revenue.

What to Have Ready Before You Start

• Your SIN — sole proprietors register under their personal Social Insurance Number, unlike a corporation;
• Your BN if you already have one, or a request for one in the same application;
• Legal name, operating or trade name, business address, and start date;
• A short description of your main business activity;
• Your fiscal year-end — for most sole proprietors this is December 31; and
• Banking details if you want direct deposit for refunds.

If you are starting from zero, work through how to get a Business Number in Canada first, then read Business Number vs GST/HST number so you can tell the two identifiers apart when your paperwork arrives.

Ways to Register for GST/HST

Whichever route you use, keep a copy of your confirmation. Setting up access to CRA My Business Account early makes later changes, filings, and payment arrangements far simpler.

Quebec and the Harmonized Provinces

HST applies in Ontario, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador. GST applies in the remaining provinces and territories, with Quebec administering the GST and its own QST through Revenu Québec. Some provinces offer integrated registration services, so you may be able to register for provincial business programs and your GST/HST account in one workflow. Confirm the current process on your provincial or territorial government site.

What Happens After You Register

You will receive a BN with an RT program account, and the CRA will set your reporting period and filing frequency — typically annual, quarterly, or monthly depending on your revenue. From your effective registration date you must:

1. Charge GST/HST on taxable supplies and show it clearly on invoices;
2. File a GST/HST return (form GST34) for each reporting period;
3. Remit the net tax by the due date, or claim a refund if ITCs exceed tax collected;
4. Keep records — generally six years — supporting sales, purchases, and ITCs.

GST/HST is separate from income tax. Business income and expenses go on Form T2125 with your T1 return, while the GST/HST account has its own filings. If you plan to hire, you will also need a payroll account — see how to register for a CRA payroll account.

Choosing How You Account for GST/HST

The default is the Regular Method, where you claim ITCs on the actual tax paid on business inputs. The Quick Method lets qualifying businesses remit a set percentage of revenue that includes tax; it can reduce paperwork but is not automatically cheaper. Eligibility and remittance rates depend on your sector, so review the GST/HST Quick Method guide and the CRA's current rates before electing.

, the practical advice is unchanged: register when the CRA's rules say you must, keep your filings current, and confirm any threshold, rate, or deadline on canada.ca rather than relying on second-hand numbers. This page is general information, not tax advice — your situation may call for a CPA.