Register for a GST/HST account


When you must open (register for) a GST/HST account

You must register for a GST/HST account if both situations apply:

Your effective date of registration is usually the day you stop being a small supplier. It can also be an earlier date.

If you are a self-employed taxi driver or commercial ride-sharing driver you must register for a GST/HST account even if you are a small supplier. Your effective date of registration is the day you start supplying taxable passenger transportation services. For more information, see GST/HST information for taxi operators and commercial ride-sharing drivers.

If you are a selected listed financial institution, see GST/HST Notice 265, GST/HST Registration for Listed Financial Institutions (including Selected Listed Financial Institutions) for more information.

Use the following sections to find out if you must register.

 

Most businesses

Most businesses

Use the following table to see if you are a small supplier to determine if you are required to register for a GST/HST account.

Small supplier limit calculation for most businesses
If Then What you need to do

You do not exceed the $30,000 threshold amountFootnote  1 in four consecutive calendar quarters.Footnote 2

You are a small supplier.

You do not have to register. You may choose to do so voluntarily if you provide taxable supplies in Canada.

At the end of every quarter, you have to make the same calculation to see if you are still a small supplier.

You exceed the $30,000 threshold amount1 in a single calendar quarter.Footnote 2 You are not a small supplier. You cease to be a small supplier on the supply that made you exceed $30,000.

You start charging the GST/HST on the supply that made you exceed $30,000.

You must register within 29 days from the day you cease to be a small supplier.

You exceed the $30,000 threshold amount1 within the previous four consecutive calendar quarters (but not in a single calendar quarter).Footnote 2

You are no longer a small supplier at the end of the month following the quarter in which you exceed $30,000.

You start charging the GST/HST at the beginning of the month after you cease to be a small supplier. 

You must register within 29 days after you make a sale other than as a small supplier.

 

Examples

Example 1 – Did not exceed the $30,000 threshold amount in four consecutive calendar quarters

You started your business in January 2016 and made the following sales throughout that year:

Calculation – Example 1
Quarter Amount
First quarter (January to March) $2,000
Second quarter (April to June) $10,000
Third quarter (July to September) $12,000
Fourth quarter (October to December) $5,000
Total $29,000

Because you did not exceed the $30,000 threshold amount in four consecutive calendar quarters, you are considered a small supplier throughout 2016, the first quarter of 2017, and the month of April 2017. At the end of every quarter, you have to make the same calculation to determine if you are still a small supplier.

Example 2 – Exceed the $30,000 threshold amount within the previous four consecutive calendar quarters

This example shows what happens when you exceed the $30,000 threshold amount within the previous four consecutive calendar quarters:

Calculation – Example 2
Quarter Amount
First quarter (April 2016 to June 2016) $2,000
Second quarter (July 2016 to September 2016) $10,000
Third quarter (October 2016 to December 2016) $12,000
Fourth quarter (January 2017 to March 2017) $8,000
Total $32,000
  • You cease to be a small supplier at the end of the following month (end of April 2017) as you exceeded the $30,000 threshold amount within the last four consecutive calendar quarters.
  • You have to start charging the GST/HST in May 2017.
  • You must register within 29 days after you make a sale other than as a small supplier.

In this particular case, if you make a sale on May 5, 2017, since you would no longer be a small supplier at that time, you have to register before June 4, 2017.

Example 3 – Exceed the $30,000 threshold amount in one particular quarter

This example explains what happens if you exceed the $30,000 threshold amount in one particular calendar quarter:

Calculation – Example 3
Quarter Amount
First quarter (January 2016 to March 2016) $2,000
Second quarter (April 2016 to June 2016) $10,000
Third quarter (July 2016 to September 2016) $38,000
  • You cease to be a small supplier as you exceeded the threshold amount in one particular calendar quarter.
  • You have to charge the tax on the sale that made you exceed the threshold amount even if you are not yet registered.
  • You must register within 29 days from the day you cease to be a small supplier.

In this particular case, if you made the sale that exceeds the small supplier threshold amount on September 23, you have until October 22 to register.

Example 4 – Exceed the $30,000 threshold amount in two consecutive calendar quarters

This example explains what happens when you exceed the $30,000 threshold amount in two consecutive calendar quarters:

Calculation – Example 4
Quarter Amount
First quarter (January 2016 to March 2016) $25,000
Second quarter (April 2016 to June 2016) $25,000
Total $50,000
  • You cease to be a small supplier at the end of the following month (end of July 2016) as you exceeded the $30,000 threshold amount in two consecutive calendar quarters.
  • You have to start charging GST/HST in August 2016.
  • You must register within 29 days after you make a sale other than as a small supplier.

In this particular case, if you make a sale on August 20, 2016, since you would no longer be a small supplier at that time, you have until September 18, 2016 to register.

Footnotes

Charities and public institutions

Charities and public institutions

Use the following two tables to see if you are a small supplier under either of the following:

You do not have to be registered for the GST/HST to be eligible for a public service bodies rebate.

When determining its status under these tests, a charity has to consider its activities as a whole.

$250,000 gross revenue test

Small supplier limit calculation for charities and public institutions (gross revenue test)
If Then What you need to do

You are in your first fiscal year.

You are a small supplier.

You do not have to register. You may choose to do so voluntarily if you provide taxable supplies in Canada.

You are in your second fiscal year and your gross revenue from the first fiscal year is $250,000 or lessFootnote 3 .

You are a small supplier.

You do not have to register. You may choose to do so voluntarily if you provide taxable supplies in Canada.

You are in your third fiscal year and your gross revenue for either or both of the previous two fiscal years is $250,000 or lessFootnote 3 . You are a small supplier.

You do not have to register. You may choose to do so voluntarily if you provide taxable supplies in Canada.

You are in your second fiscal year and your gross revenue from the first fiscal year is more than $250,000Footnote 3 .

Under this test, you are not a small supplier.

Use the $50,000 taxable supplies test to see if you are a small supplier under that test.

If you are not a small supplier under either test, you have to register for the GST/HST.

You are in your third fiscal year and your gross revenues for both of the previous two fiscal years is more than $250,000Footnote 3 .

Under this test, you are not a small supplier.

Use the $50,000 taxable supplies test to see if you are a small supplier under that test.

If you are not a small supplier under either test, you have to register for the GST/HST.

Footnotes

$50,000 taxable supplies test

Small supplier calculation for charities and public institutions (for taxable supplies test)
If Then What you need to do

You do not exceed the $50,000 threshold amountFootnote 4 in four consecutive calendar quarters.Footnote 5

You are a small supplier.

You do not have to register. You may choose to do so voluntarily if you provide taxable supplies in Canada.

At the end of every quarter, you have to make the same calculation to see if you are still a small supplier.

You exceed the $50,000 threshold amountFootnote 4  in a single calendar quarter.Footnote 5

Under this test, you are not a small supplier. You cease to be a small supplier on the supply that made you exceed $50,000.

Use the $250,000 gross revenue test to see if you are a small supplier under that test.

You start charging the GST/HST on the supply that made you exceed $50,000.

You must register within 29 days from the day you cease to be a small supplier.

You exceed the $50,000 threshold amountFootnote 4  within the previous four consecutive calendar quarters (but not in a single calendar quarter).Footnote 5

Under this test, you are no longer a small supplier at the end of the month following the quarter in which you exceed $50,000.

Use the $250,000 gross revenue test to see if you are a small supplier under that test.

You start charging the GST/HST at the beginning of the month after you cease to be a small supplier. 

You must register within 29 days after you make a sale other than as a small supplier.

Examples
Example 1 – Did not exceed the $50,000 threshold amount in four consecutive calendar quarters

Your charity started making taxable supplies of goods and services in January 2016 and made the following sales throughout that year:

Calculation for charities and public institutions – Example 1
Quarter Amount
First quarter (January to March) $7,000
Second quarter (April to June) $15,000
Third quarter (July to September) $17,000
Fourth quarter (October to December) $10,000
Total $49,000

Because you did not exceed the $50,000 threshold amount in four consecutive calendar quarters, you are considered a small supplier throughout 2016, the first quarter of 2017, and the month of April 2017. At the end of every quarter, you have to make the same calculation to determine if you are still a small supplier.

Example 2 – Exceed the $50,000 threshold amount within the previous four consecutive calendar quarters

This example shows what happens when you exceed the $50,000 threshold amount within the previous four consecutive calendar quarters:

Calculation for charities and public institutions – Example 2
Quarter Amount
First quarter (April 2016 to June 2016) $7,000
Second quarter (July 2016 to September 2016) $15,000
Third quarter (October 2016 to December 2016) $17,000
Fourth quarter (January 2017 to March 2017) $13,000
Total $52,000
  • Under this test, you cease to be a small supplier at the end of the following month (end of April 2017) as you exceeded the $50,000 threshold amount in the last four consecutive calendar quarters. Use the $250,000 gross revenue test to see if you are a small supplier under that test.
  • If you are no longer a small supplier under either test, you have to start charging the GST/HST in May 2017.
  • You must register within 29 days after you make a sale other than as a small supplier.

If you are no longer a small supplier under either test, and you make a sale on May 5, 2017, since you would no longer be a small supplier at that time, you have to register before June 4, 2017.

Example 3 – Exceed the $50,000 threshold amount in one particular quarter

This example explains what happens if you exceed the $50,000 threshold amount in one particular calendar quarter:

Calculation for charities and public institutions – Example 3
Quarter Amount
First quarter (January 2016 to March 2016) $7,000
Second quarter (April 2016 to June 2016) $15,000
Third quarter (July 2016 to September 2016) $58,000
  • Under this test, you cease to be a small supplier as you exceeded the threshold amount in one particular calendar quarter. Use the $250,000 gross revenue test to see if you are a small supplier under that test.
  • If you are no longer a small supplier under either test, you have to charge the tax on the sale that made you exceed the threshold amount even if you are not yet registered.
  • You must register within 29 days from the day you cease to be a small supplier.

If you are no longer a small supplier under either test, and you make the sale that exceeds the small supplier threshold amount on September 23, you have until October 22 to register.

Example 4 – Exceed the $50,000 threshold amount in two consecutive calendar quarters

This example explains what happens when you exceed the $50,000 threshold amount in two consecutive calendar quarters:

Calculation for charities and public institutions – Example 4
Quarter Amount
First quarter (January 2016 to March 2016) $35,000
Second quarter (April 2016 to June 2016) $35,000
Total $70,000
  • Under this test, you cease to be a small supplier at the end of the following month (end of July 2016) as you exceeded the $50,000 threshold amount in two consecutive calendar quarters. Use the $250,000 gross revenue test to see if you are a small supplier under that test.
  • If you are no longer a small supplier under either test, you have to start charging the GST/HST in August 2016.
  • You must register within 29 days after you make a sale other than as a small supplier.

If you are no longer a small supplier under either test, and you make a sale on August 20, 2016, since you would no longer be a small supplier at that time, you have until September 18, 2016 to register.

Footnotes

Public service bodies

Public service bodies that are not charities or public institutions

Use the following table to see if you are a small supplier to determine if you are required to register for a GST/HST account.

Small supplier limit calculation for public service bodies
If Then What you need to do

You do not exceed the $50,000 threshold amountFootnote 6 in four consecutive calendar quarters.Footnote 7

You are a small supplier.

You do not have to register. You may choose to do so voluntarily if you provide taxable supplies in Canada.

At the end of every quarter, you have to make the same calculation to see if you are still a small supplier.

You exceed the $50,000 threshold amountFootnote 6  in a single calendar quarter.Footnote 7

You are not a small supplier. You cease to be a small supplier on the supply that made you exceed $50,000.

You start charging the GST/HST on the supply that made you exceed $50,000.

You must register within 29 days from the day you cease to be a small supplier.

You exceed the $50,000 threshold amountFootnote 6  within the previous four consecutive calendar quarters (but not in a single calendar quarter).Footnote 7

You are no longer a small supplier at the end of the month following the quarter in which you exceed $50,000.

You start charging the GST/HST at the beginning of the month after you cease to be a small supplier. 

You must register within 29 days after you make a sale other than as a small supplier.

Examples

Example 1 – Did not exceed the $50,000 threshold amount in four consecutive calendar quarters

Your public service body started making taxable supplies of goods and services in January 2016 and made the following sales throughout that year:

Calculation for public service bodies – Example 1
Quarter Amount
First quarter (January to March) $7,000
Second quarter (April to June) $15,000
Third quarter (July to September) $17,000
Fourth quarter (October to December) $10,000
Total $49,000

Because you did not exceed the $50,000 threshold amount in four consecutive calendar quarters, you are considered a small supplier throughout 2016, the first quarter of 2017, and the month of April 2017. At the end of every quarter, you have to make the same calculation to determine if you are still a small supplier.

Example 2 – Exceed the $50,000 threshold amount within the previous four consecutive calendar quarters

This example shows what happens when you exceed the $50,000 threshold amount within the previous four consecutive calendar quarters:

Calculation for public service bodies – Example 2
Quarter Amount
First quarter (April 2016 to June 2016) $7,000
Second quarter (July 2016 to September 2016) $15,000
Third quarter (October 2016 to December 2016) $17,000
Fourth quarter (January 2017 to March 2017) $13,000
Total $52,000
  • You cease to be a small supplier at the end of the following month (end of April 2017) as you exceeded the $50,000 threshold amount in the last four consecutive calendar quarters.
  • You have to start charging the GST/HST in May 2017.
  • You must register within 29 days after you make a sale other than as a small supplier.

In this particular case, if you make a sale on May 5, 2017, since you would no longer be a small supplier at that time, you have to register before June 4, 2017.

Example 3 – Exceed the $50,000 threshold amount in one particular quarter

This example explains what happens if you exceed the $50,000 threshold amount one particular calendar quarter:

Calculation for public service bodies – Example 3
Quarter Amount
First quarter (January 2016 to March 2016) $7,000
Second quarter (April 2016 to June 2016) $15,000
Third quarter (July 2016 to September 2016) $58,000
  • You cease to be a small supplier as you exceeded the threshold amount in one particular calendar quarter.
  • You have to charge the tax on the sale that made you exceed the threshold amount even if you are not yet registered.
  • You must register within 29 days from the day you cease to be a small supplier.

In this particular case, if you make the sale that exceeds the small supplier threshold amount on September 23, you have until October 22 to register.

Example 4 – Exceed the $50,000 threshold amount in two consecutive calendar quarters

This example explains what happens when you exceed the $50,000 threshold amount in two consecutive calendar quarters:

Calculation for public service bodies – Example 4
Quarter Amount
First quarter (January 2016 to March 2016) $35,000
Second quarter (April 2016 to June 2016) $35,000
Total $70,000
  • You cease to be a small supplier at the end of the following month (end of July 2016) as you exceeded the $50,000 threshold amount in two consecutive calendar quarters.
  • You have to start charging the GST/HST in August 2016.
  • You must register within 29 days after you make a sale other than as a small supplier.

In this particular case, if you make a sale on August 20, 2016, since you would no longer be a small supplier at that time, you have until September 18, 2016 to register.

Footnotes

Non-residents

Non-residents

You may be carrying on business in Canada even if you do not have a permanent establishment in Canada.

Non-residents wanting to register for GST/HST must complete Form RC1, Request for a Business Number, and fax or mail it to their designated non-resident tax services office.

To obtain the mailing address, fax, or telephone number of the appropriate designated non-resident tax services office for your location, see Non-resident GST/HST enquiries.

Determine if you need to register
If you are a non-resident and Then What you need to do

You provide taxable supplies (including zero-rated supplies) in Canada in the course of carrying on business activity in Canada.

You need to register if you are not a small supplier.

For most businesses, see Small supplier limit calculation.

For charities and public institutions, see Small supplier limit calculation.

For other public service bodies, see Small supplier limit calculation.

You solicit sales for books, newspapers, magazines, periodicals, or similar printed publications in Canada or you offer such goods for sale in Canada, either through an employee or agent, or by means of advertising directed at the Canadian market, and send the publications by mail or courier to the recipient at an address in Canada.

You need to register if you are not a small supplier.

For most businesses, see Small supplier limit calculation.

For charities and public institutions, see Small supplier limit calculation.

For other public service bodies, see Small supplier limit calculation.

You sponsor (host) a convention in Canada and more than 25% of the delegates are residents of Canada.

You have to register (whether or not you are a small supplier).

See How to register for a GST/HST account.

You make taxable supplies of admissions in Canada for a place of amusement, a seminar, an activity, or an event held in Canada.

You have to register (whether or not you are a small supplier).

See How to register for a GST/HST account.

You do not carry on business in Canada (except if you make taxable supplies of admissions in Canada for a place of amusement, a seminar, an activity, or an event held in Canada).

You do not need to register.

See if any other situation in this chart applies to you.

You sell taxable real property located in Canada other than in the usual course of a business.

You do not need to register.

See if any other situation in this chart applies to you.

If your business is registered for the GST, it is also registered for the HST.

Non-resident with a security deposit

Non-resident with a security deposit

Generally, if you do not have a permanent establishment in Canada, or if you make supplies in Canada only through another person's fixed place of business, and you apply to be registered for the GST/HST, you have to provide us with a security deposit.

 Exception

If you estimate that you will sell or provide taxable property and services in Canada of not more than $100,000 annually and your net tax will be between $3,000 remittable and $3,000 refundable annually, security is not required. 

The initial amount of the security is 50% of your estimated net tax, whether positive or negative, during the 12-month period after you register. For subsequent years, the amount of security is equal to 50% of your actual net tax for the previous 12-month period whether this amount is positive or negative. The maximum security that we may require is $1 million, and the minimum is $5,000.

Your security may be in the form of cash, certified cheque, money order, or a qualifying bond. The use of cash or cash equivalents (such as a certified cheque or a money order) may result in the cash being used to pay other outstanding debts to the CRA at the time the security is released. We do not accept non-transferable bonds such as Canada Savings Bonds. For current security requirements, contact your tax services office. To obtain the mailing address and telephone number of the appropriate tax services office for your location, see Non-resident GST/HST enquiries.

When you can register voluntarily

You can register for a GST/HST account if you make taxable sales, leases, or other supplies in Canada.

You cannot register for a GST/HST account if you make only exempt supplies of goods and services.

If you request your GST/HST account when you are still a small supplier, your effective date of registration is usually the date of your request. It can also be up to 30 days before that day.

You'll have to stay registered for at least one year before you can ask to cancel your registration (unless you stop your commercial activities).

If you choose not to register, you do not charge the GST/HST (other than on certain taxable sales of real property) and you cannot claim input tax credits.

Non-resident voluntary GST/HST registration

You can choose to register voluntarily in the following cases:

  • You are engaged in a commercial activity in Canada.
  • You are a non-resident person who, in the ordinary course of carrying on business outside Canada, regularly solicits orders for goods (except prescribed goods) to be exported or delivered to Canada.
  • You are a non-resident person who, in the ordinary course of carrying on business outside Canada, enters into an agreement to supply services to be performed in Canada.
  • You are a non-resident person who, in the ordinary course of carrying on business outside Canada, enters into an agreement to supply intangible personal property such as intellectual property:
    • to be used in Canada
    • that relates to real property situated in Canada
    • that relates to goods that are ordinarily situated in Canada
    • that relates to services to be performed in Canada

Generally, if you do not have a permanent establishment in Canada, or if you make supplies in Canada only through another person's fixed place of business, and you apply to be registered for the GST/HST, you have to provide us with security.

Before you register

Before you open a GST/HST account, you'll need to know your:

To open a separate GST/HST program account for a branch or division of your head office, use GST10 Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions.

If you charged GST/HST more than 30 days ago, call 1-800-959-5525 for special instructions.

Fiscal year-end for GST/HST purposes

Your fiscal year-end for GST/HST purposes can be either:

  • December 31
  • the same as your fiscal year-end for income tax purposes
Total annual revenue 

To calculate your total annual revenue, include:

Do not include revenues from:

  • exempt supplies
  • financial services
  • sales of capital property
  • goodwill from the sale of the business

How to register

To open a GST/HST account, use one of the following ways:

After you register

As a GST/HST registrant, you:

To make changes to your GST/HST account, see Make changes to a GST/HST account.

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