Required registration

GST/HST memorandum 2-1
June 2026

This version replaces the one dated May 1999. This memorandum has been updated to reflect a change in the definition of taxi business, the addition of information pertaining to prescribed selected listed financial institutions, the discontinuance of Form RC1A, Business Number (BN) – GST/HST Account Information, and a change in legislation that allows the Minister to register a person who fails to register.

Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Tax Act (ETA). The information in this publication does not replace the law found in the ETA and its regulations. Although correct at the time of issue, this publication may not have been updated to reflect subsequent legislative changes.

If this information does not completely address your particular situation, you may wish to refer to the ETA or relevant regulation, or call GST/HST Rulings at 1‑800‑959‑8287 for additional information. If you require certainty with respect to any particular GST/HST matter, you may request a ruling. GST/HST Memorandum 1-4, Requesting a GST/HST Ruling or Interpretation, explains how to obtain a ruling or an interpretation.

If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1‑800‑567‑4692. You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information.

For listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1‑855‑666‑5166.

GST/HST rates

Reference in this publication is made to supplies that are subject to the GST or the HST. The GST/HST rates are those that were in effect at the time of publishing. For the list of all applicable GST/HST rates (current and historic), go to GST/HST calculator (and rates).

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview.

Table of Contents

• Persons who are required to register
  • General rule
  • Taxi business
  • Selected listed financial institutions
    • Prescribed selected listed financial institutions
    • Prescribed group of SLFIs
    • Additional member of a prescribed group of SLFIs
  • Non-resident suppliers of admissions
  • Suppliers of prescribed property
  • Foreign conventions
• Definition of person
  • Individual or sole proprietor
  • Partnerships
  • Member of a partnership
  • Corporation
  • Estate of a deceased individual or a trust
  • Bankrupt
  • A body
  • Unincorporated bodies
  • Joint ventures
• Commercial activity
• Starting a business
• Registration process
  • Requirement for business number
  • How to apply
  • Multiple business activities
  • Confirmation
• When to register
  • Application
  • Security
  • Registration by Minister
• Status changes after registration
• Obligations and entitlements of registrants
  • Obligations
  • Entitlements

Persons who are required to register

General rule

1. Under subsection 240(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 for the GST/HST, except where at least one of the following conditions is met:

• the person is a small supplier (refer to GST/HST Memorandum 2-2, Small Suppliers)
• 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
• the person is a non-resident person who does not carry on any business in Canada (refer to Guide RC4027, Doing Business in Canada - GST/HST Information for Non-Residents)

2. A small supplier is a person who meets the criteria to be a small supplier under section 148 or section 148.1. Section 148 is the general small supplier threshold test for persons (including public service bodies) and section 148.1 is the gross revenue test for charities and public institutions. A person that is a small supplier is not required to register for the GST/HST, however, they may voluntarily register if they make taxable supplies in the course of a commercial activity. For more information on small suppliers, refer to GST/HST Memorandum 2-2.

Taxi business

3. Under subsection 240(1.1), every person who carries on a taxi business is required to register for GST/HST purposes even if the person is a small supplier. The person is considered a registrant on the day that the person begins operating the taxi business.

4. The GST/HST applies consistently to taxi and commercial ride-sharing services, therefore a provider of commercial ride-sharing services is generally subject to the same GST/HST rules that apply to taxi operators, including the requirement to register for the GST/HST regardless of whether the provider is a small supplier, and to collect the GST/HST on those fares.

5. Under subsection 123(1), a taxi business "means:

• (a) a business carried on in Canada of transporting passengers by taxi or other similar vehicle for fares that are regulated under the laws of Canada or a province, or
• (b) a business carried on in Canada by a person of transporting passengers for fares by motor vehicle – being a vehicle that would be an automobile, as defined in subsection 248(1) of the Income Tax Act, if that definition were read without reference to 'a motor vehicle acquired primarily for use as a taxi,' in its paragraph (c) and without reference to paragraph (e) – within a particular municipality and its environs if the transportation is arranged or coordinated through an electronic platform or system, other than

• (i) the part of the business that does not involve the making of taxable supplies by the person,
• (ii) the part of the business that is the operation of a sightseeing service or the school transportation of elementary or secondary students, or
• (iii) a prescribed business or a prescribed activity of a business".

6. Where a person is a small supplier who is engaged in a taxi business and other commercial activities in Canada, the mandatory registration under subsection 240(1.1) applies only to the taxi business and does not apply to the person's other commercial activities in Canada. However, under subsection 240(3.1), such a small supplier may request to have its registration apply to its other commercial activities in Canada. For more information on voluntary registration, refer to GST/HST Memorandum 2-3, Voluntary Registration.

7. Where the combined total annual revenue from taxable supplies of a taxi business and other activities exceeds the small supplier threshold, the person subsequently ceases to be a small supplier at a particular time, the registration begins to apply to those other activities and the person is considered a registrant in respect of those other activities beginning at that time.

8. For more information about taxi businesses, go to GST/HST information for taxi operators and commercial ride-sharing drivers, and refer to GST/HST Info Sheet GI-196, GST/HST and Commercial Ride-sharing Services.

Selected listed financial institutions

Prescribed selected listed financial institutions

9. Under subsection 240(1.2), and subsections 56(1) and 56(2) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations (SLFI Regulations), a prescribed selected listed financial institution (SLFI) is required to be registered for the GST/HST. In general terms, a prescribed SLFI, for the purposes of subsection 240(1.2), is a segregated fund of an insurer or an investment plan that has a reporting entity election under section 53 and/or a tax adjustment transfer election under section 55 of the SLFI Regulations in effect and does not have a consolidated filing election under section 54 of the SLFI Regulations in effect. For more information on these elections, refer to the relevant election forms such as Form RC4601, GST/HST Reporting Entity Election or Notice of Revocation for a Selected Listed Financial Institution, and Form RC4603, GST/HST Tax Adjustment Transfer Election or Notice of Revocation for a Selected Listed Financial Institution.

Prescribed group of SLFIs

10. Under subsection 240(1.3), and subsection 56(3) of the SLFI Regulations, a prescribed group of SLFIs is required to be registered for GST/HST purposes. In general terms, a prescribed group of SLFIs, for purposes of subsection 240(1.3), is a group of segregated funds of an insurer and/or investment plans that have a consolidated filing election under section 54 of the SLFI Regulations in effect.

Additional member of a prescribed group of SLFIs

11. Under subsection 240(1.4), where an SLFI becomes a member of an existing prescribed group of SLFIs, the SLFI is required to be added to the existing group registration.

12. For more information regarding registration requirements for prescribed SLFIs and prescribed groups of SLFIs, refer to GST/HST Memorandum 17-6-2, GST/HST Registration and Reporting Requirements for Listed Financial Institutions, Including Selected Listed Financial Institutions.

Non-resident suppliers of admissions

13. Under subsection 240(2), a person that enters Canada for the purpose of making taxable supplies of admissions to a place of amusement, a seminar, an activity, or an event, must register for the GST/HST before making the supplies. In addition, subsection 148(3) provides that a non-resident person who makes such supplies, and whose only business carried on in Canada is the making of those supplies, does not qualify for small supplier status.

14. Accordingly, a distinction is made between persons that enter Canada and directly charge admissions and those that provide services to an intermediary in Canada that charge the admissions to the public. A person that enters Canada and directly charges admissions is required to register for the GST/HST as it cannot qualify as a small supplier. A person that provides its services to an intermediary in Canada, that charge admissions to the public may qualify as a small supplier and is only required to register if its worldwide taxable revenue exceeds the small supplier threshold. For detailed information on registration requirements for non-residents, refer to GST/HST Memorandum 2-5, Non-resident registration.

Suppliers of prescribed property

15. A person who in Canada, solicits orders for, or offers to supply, prescribed property that will be sent to the recipient at an address in Canada by mail or courier is deemed to be carrying on business in Canada and is required to register for the GST/HST under subsection 240(4). The solicitation of orders or offering to supply such property can be made through an employee, agent, or by means of advertising directed at the Canadian market. Registration is not required if the person is a small supplier.

16. Under section 3 of the Publications Supplied by a Registrant (GST/HST) Regulations, "the following property is prescribed tangible personal property:

• (a) a book, newspaper, periodical, magazine and any similar printed publication, other than a publication included in section 1 of Schedule VII to the [ETA]; and
• (b) an audio recording that relates to a publication included in paragraph (a) and that accompanies the publication when it is submitted to the Canada Post Corporation or a customs officer".

17. For more information on supplies of prescribed property, go to GST/HST information for suppliers of publications.

Foreign conventions

18. The following terms are defined in subsection 123(1).

19. Foreign convention means "a convention

• (a) at least 75% of the admissions to which are, at the time the sponsor of the convention determines the amount to be charged as consideration therefor, reasonably expected to be supplied to non-resident persons, and
• (b) the sponsor of which is an organization whose head office is situated outside Canada or, where the organization has no head office, the member, or majority of members, of which having management and control of the organization is or are non-resident".

20. Convention means "a formal meeting or assembly that is not open to the general public, but does not include a meeting or assembly the principal purpose of which is

• (a) to provide any type of amusement, entertainment or recreation,
• (b) to conduct contests or games of chance, or
• (c) to transact the business of the convenor or attendees

• (i) in the course of a trade show that is open to the general public, or
• (ii) otherwise than in the course of a trade show".

21. Sponsor of a convention means "the person who convenes the convention and supplies admissions to it".

22. Under section 189.2, the following supplies made by the sponsor of a foreign convention are considered to be made otherwise than in the course of the sponsor's commercial activities:

• admissions to the foreign convention
• real property, such as exhibition space supplied by way of lease, licence, or similar arrangement to exhibitors at the foreign convention
• related convention supplies supplied to exhibitors to whom it also supplies exhibition space.

23. A sponsor of a foreign convention cannot register for the GST/HST in respect of the three supplies mentioned in section 189.2.

24. Some sponsors may be required to register for the GST/HST if they make taxable supplies of admissions in Canada in connection with a foreign convention (for example, a supply of an admission to an event at the foreign convention) or if they make supplies (other than the three supplies excluded under section 189.2) in Canada in the course of a business carried on in Canada.

25. For more information on foreign conventions, go to GST/HST Information for the Travel and Convention Industry.

Definition of person

26. Subsection 123(1) defines a person to mean "an individual, a partnership, a corporation, the estate of a deceased individual, a trust, or a body that is a society, union, club, association, commission or other organization of any kind".

27. For purposes of the GST/HST, a person is the entity that registers except where the registration is for a prescribed group of SLFIs. A prescribed group of SLFIs is not a person; each SLFI in the group is a person.

Individual or sole proprietor

28. Subsection 123(1) defines an individual to mean "a natural person". Where an individual carries on one or more commercial activities as a sole proprietor, the individual is the entity that registers and not the separate businesses of the sole proprietor.

29. Under section 2 of the Social Insurance Number Disclosure Regulations, every individual who applies to be registered under section 240 must disclose their Social Insurance Number in the application for registration.

Partnerships

30. For GST/HST purposes, a partnership is considered to be a person (which differs from the Income Tax Act). Under subsection 272.1(1), anything done by a person as a member of a partnership is considered to have been done by the partnership in the course of the partnership's activities and not to have been done by the person. Where a partnership carries on a commercial activity, the partnership is the entity that registers and not the members of the partnership.

Member of a partnership

31. A member of a partnership that is not an individual may be permitted to voluntarily register in certain circumstances. For detailed information regarding the voluntary registration of a member of a partnership, refer to GST/HST Memorandum 2-3.

32. Where a member of a partnership is an individual who also carries on a commercial activity as a sole proprietor, the individual is the entity that registers with respect to the activity carried on as a sole proprietor.

33. A person who is a sole proprietor is a separate person from a partnership. When an individual carries on a business as a sole proprietor and is also a member of a partnership, the individual does not include the revenues from taxable supplies made in commercial activities as a sole proprietorship with those of the commercial activities of the partnership for registration purposes unless the individual is an associate of the partnership. Associated persons must combine their total taxable supplies to determine if they are small suppliers.

34. Under paragraph 127(3)(a), a person is associated with a partnership if the total of the shares of the profits of the partnership to which the person and all other persons that are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits. In addition, under subsection 127(4), a person is associated with another person if each of them is associated with the same third person. An association may also exist between two or more corporations, an individual and a corporation, and a person and a trust. For more information on associated persons, refer to GST/HST Memorandum 2-2.

Corporation

35. A corporation is considered to be a person for GST/HST purposes. This is consistent with the principle of a corporation existing as an entity, separate and distinct from its shareholders, directors, and officers. Where a body is incorporated, the corporation, as the legal entity, is the person that registers for GST/HST purposes.

Estate of a deceased individual or a trust

36. An estate of a deceased individual or a trust is a person under the ETA. It must therefore, register for the GST/HST when making taxable supplies in Canada in the course of a commercial activity otherwise than as a small supplier.

Bankrupt

37. Under paragraph 265(1)(b), the estate of a bankrupt person is not considered to be a trust or an estate.

38. The registration of a bankrupt person continues, in relation to the activities of the bankrupt to which the bankruptcy applies, under paragraph 265(1)(e). The trustee in bankruptcy, and not the person, uses the registration number to report and account for any amounts owing that relate to the bankruptcy as if it were the registrant.

39. Under paragraph 265(1)(f), if a person becomes bankrupt and then begins to engage in commercial activities separate and apart from the bankruptcy, that person may register for the GST/HST in respect of those activities. In this case, the person is considered to be a separate person from the bankrupt person. The person must determine if it is a small supplier after bankruptcy by taking into account the revenues from taxable supplies made in those separate commercial activities.

A body

40. A body that is a society, union, club, association, commission, or other organization of any kind is a person for GST/HST purposes. This includes non-profit organizations, charities, professional and trade associations, and other organizations of any kind.

Unincorporated bodies

41. Unincorporated bodies, unlike corporations, are not legal persons and may be organized into many different levels and divisions, or groups within groups. An office within an unincorporated organization that has significant control over its own affairs can, however, be considered a person for GST/HST purposes. When approving an application for registration under section 240, the Minister must be satisfied that the organization has enough independence to be considered a person in its own right.

42. GST/HST Memorandum 2-4, Branches and divisions, provides guidelines to determine if an organization meets the criteria of a person.

Joint ventures

43. A joint venture is not a person, and therefore cannot register for the GST/HST. However, a participant in a joint venture may be required to register. In that case, the participating person accounts for the tax on its commercial activities, including its share of the joint venture activities, unless a joint venture election has been made.

44. For more information on joint ventures, refer to GST/HST Policy Statement P-171R, Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election, GST/HST Policy Statement P-106, Administrative definition of a "participant" in a joint venture, and GST/HST Policy Statement P-138R, The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits.

Commercial activity

45. Under subsection 123(1), commercial activity of a person "means

• (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person,
• (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and
• (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply".

46. A business, as defined in subsection 123(1), includes "a profession, calling, trade, manufacture, or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence, or similar arrangement, but does not include an office or employment."

47. The essential distinction between a business and an adventure or concern in the nature of trade is that a business is engaged in on a regular or continuous basis, while an adventure or concern in the nature of trade may be an occasional or one time activity. For more information on the distinction between a business and an adventure or concern in the nature of trade, refer to Appendix C of GST/HST Memorandum 19-5, Land and Associated Real Property.

48. The making of supplies of real property generally falls within the definition of commercial activity. However, many supplies such as long-term residential rents and sales of used housing are exempt, and therefore excluded from the definition of commercial activity.

49. Exempt supplies are listed in Schedule V and include most health care services, financial services, educational services, day care services, legal aid services, and certain supplies of real property.

50. For examples of exempt supplies, refer to Guide RC4022, General Information for GST/HST Registrants.

Starting a business

51. Under subsection 141.1(3), a person that does anything in connection with the acquisition or establishment of a commercial activity but is not yet making taxable supplies may be considered as being engaged in a commercial activity. Where such a person is not a small supplier (for example, based on revenues of associated persons), the person may be required to be registered. If the person applies to be registered, the person should be able to demonstrate a clear intention to be engaged in a commercial activity (for example, the person must not intend to make only exempt supplies). If the person is an individual starting a business, the business should have a reasonable expectation of profit.

Registration process

Requirement for business number

52. New businesses that are dealing with the CRA for the first time need a Business Number (BN). The BN is a nine‑digit numbering system that includes the CRA's major business accounts such as corporate income tax, payroll deductions, and the GST/HST. This number will stay the same regardless of the type and number of program accounts.

53. When a business registers for a program account, a two letter (alpha) program identifier and a four-digit (numeric) reference number are added to the person's BN as follows:

• GST/HST (RT)
• corporate income tax (RC)
• payroll deductions (RP)

54. RM was previously used as an identifier for import‑export program accounts, but as of May 13, 2024, businesses are required to register for that program through the CBSA Assessment and Revenue Management (CARM) Client Portal.

How to apply

55. The Business Registration Online is a fast, easy, and convenient way to register with the CRA. This self‑serve application will provide step-by-step guidance through the registration process. Generally, it allows a person to register for a BN and program accounts electronically.

56. To register for a BN by mail or fax, an eligible person must complete the applicable registration form as outlined in the table below. Once the form is completed, it can be mailed or faxed to the person's local tax centre.

57. To register for a BN by phone, an eligible person may call Business Enquires at 1‑800‑959‑5525. For non-resident enquiries about a registration, go to Make a non-resident GST/HST Enquiry.

58. For more information on how to register under each of these methods, go to How to register for a business number or Canada Revenue Agency program accounts.

Multiple business activities

59. In some situations, a person may have one or more commercial activities in separate branches or divisions. Such persons may apply to file separate returns and/or rebate claims for these branches or divisions using Form GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions, where certain conditions are met. If the application is approved, the person is generally assigned a separate four-digit reference number following the two-letter (alpha) program identifier for each branch or division (for example, 123456789RT0002) under its existing BN.

60. For more information on branches and divisions, refer to GST/HST Memorandum 2-4.

Confirmation

61. The CRA may contact new registrants to confirm their registration request. Under subsections 241(1), (1.1), and (1.2), once all registration requirements are met, written notification will be sent to confirm the:

• GST/HST registration number
• effective date of registration
• filing frequency
• first reporting period
• due date of their first GST/HST return

When to register

Application

62. Under subsection 240(2.1), a person who is required to register for GST/HST purposes must apply to the Minister for registration before the day that is 30 days after the day the person first makes a taxable supply in Canada, other than as a small supplier, in the course of a commercial activity engaged in by the person in Canada. The effective date of the person's registration is the day the person is required to be registered even though the person must apply for registration within 29 days. Exceptions to this general rule are explained in paragraphs that follow.

63. A small supplier who carries on a taxi business must apply to the Minister for registration before the day that is 30 days after the day the person first makes a taxable supply in Canada in the course of its taxi business. The effective date of registration is the day the person makes that supply. For additional information, refer to GST/HST Memorandum 2-2. Persons who are not small suppliers and who are engaged in both a taxi business and other commercial activities follow the general rule explained in the previous paragraph.

64. Under paragraph 240(2.1)(a.1) and subsection 56(1) of the SLFI Regulations, a prescribed SLFI that is required to be registered under subsection 240(1.2) must apply for registration before the day that is 30 days after the day a reporting entity election or tax adjustment transfer election comes into effect. Under subsection 56(1) of the SLFI Regulations, a prescribed SLFI is an SLFI that makes a reporting entity election or tax adjustment transfer election where no consolidated filing election is in effect.

65. Under subsection 56(2) of the SLFI Regulations, if a reporting entity election or tax adjustment transfer election is in effect on the day an SLFI revokes or withdraws from a consolidated filing election, the SLFI is a prescribed SLFI and is required to be registered under subsection 240(1.2) and must apply for registration before the day that is 30 days after the day of revocation or withdrawal.

66. Where a prescribed group of SLFIs is required to be registered under subsection 240(1.3) and subsection 56(3) of the SLFI Regulations, the manager of the prescribed group of SLFIs must apply for registration before the day that is 30 days after the day the consolidated filing election comes into effect. Under subsection 56(3) of the SLFI Regulations, where two or more SLFIs and a manager of those SLFIs have jointly made a consolidated filing election, those SLFIs are a prescribed group of SLFIs.

67. Under subsection 240(1.4), where an SLFI becomes a member of an existing prescribed group of SLFIs that is required to be registered under subsection 240(1.3), the additional member or the manager of the prescribed group of SLFIs must apply to add the SLFI to the group registration for the existing prescribed group of SLFIs before the day that is 30 days after the day that the SLFI became a member of the group.

68. Under subsection 240(2) a person who enters Canada for the purpose of making taxable supplies of admissions in respect of a place of amusement, a seminar, an activity, or an event must apply to the Minister for registration before making any such supply.

69. A person must provide more information if the effective date of registration for GST/HST purposes is more than 29 days before the date that the registration application is received. Generally, where a person is required to be registered, the person must provide evidence (a balance sheet, a financial statement, or an information slip) that the person is required to register for GST/HST purposes and when it exceeded the small supplier threshold. For more information on the small supplier threshold, refer to GST/HST Memorandum 2-2.

Security

70. In general, a non-resident person that does not have a permanent establishment in Canada and is required, or applies voluntarily, to be registered must provide and maintain security in an amount and a form satisfactory to the Minister pursuant to subsection 240(6). This security is required to ensure that the non-resident person pays or remits all amounts payable or remittable by the person for GST/HST purposes. There are a few exceptions to this general rule and these are discussed in GST/HST Memorandum 2-6, Security requirements for non-residents.

Registration by Minister

71. Under subsection 241(1.3), if the Minister has reason to believe that a person that is not registered is required to be registered for GST/HST purposes and has failed to apply for registration as and when required, the Minister may send a notice in writing (a notice of intent) to the person that the Minister proposes to register the person under subsection 241(1.5).

72. According to subsection 241(1.4), upon receiving a notice of intent, a person must apply for registration or establish to the satisfaction of the Minister that the person is not required to be registered for GST/HST purposes.

73. Under subsection 241(1.5), the Minister may register a person for GST/HST purposes 60 days after a notice of intent was sent to the person and the Minister is not satisfied that the person is not required to be registered. Upon doing so, the Minister must assign a registration number to the person and notify the person in writing of the registration number and the effective date of the registration. The effective date is not to be earlier than 60 days after the day on which the notice of intent was sent.

Status changes after registration

74. Following registration, persons should advise the CRA when certain changes occur. These changes include any of the following:

• starting operations at a location not currently covered by the registration (a new or additional address)
• discontinuing operations at any location covered by the registration
• a business of a registered person being continued by an administrator, receiver, receiver manager, assignee, bank executor, trustee in bankruptcy, or other like person
• a change in business address, or the address where the books and records are kept
• a change affecting reporting periods or a change in fiscal year end
• a change in business name or ownership, or when obtaining a new charter, or a change in legal entity
• a change in business operations (for example, from making taxable supplies to making exempt supplies)
• a change in business operations such that the person becomes or ceases to be a financial institution
• a change in business operations such that the person becomes or ceases to be an SLFI

75. Some of these changes may affect a person's reporting requirements or may require the cancellation of a person's registration.

Obligations and entitlements of registrants

Obligations

76. GST/HST registrants must meet certain legal obligations imposed under the ETA. Generally, they must collect the tax on taxable supplies (other than zero-rated supplies they make in Canada and certain sales of real property), file returns on a regular basis, and remit any resulting net tax owing.

77. For more information on the obligations of a GST/HST registrant, refer to Guide RC4022.

Entitlements

78. In general, GST/HST registrants are eligible to claim input tax credits (ITCs) under subsection 169(1) for the tax paid or payable by them on property or a service acquired, imported, or brought into a participating province, to the extent that the property or service is for consumption, use, or supply in the course of their commercial activities where all conditions for claiming ITCs are met.

79. For more information on claiming ITCs, refer to GST/HST Memorandum 8-1, General Eligibility Rules.

80. For more information regarding the obligations and entitlements of a GST/HST registrant, go to GST/HST for businesses.

Further information