Registering for GST/HST

Who registers for GST/HST

You have to register for GST/HST if:

• you provide taxable goods and services in Canada; and
• you are not a small supplier.

You do not have to register if your only commercial activity is the sale of real property otherwise than in the course of a business or if you are a non-resident who does not carry on business in Canada. If you are a non-resident, see the Doing Business in Canada - GST/HST Information for Non-Residents guide.

Small supplier

You are a small supplier if you meet one of the following conditions:

• you are a sole proprietor with total taxable revenues (before expenses) from all your businesses of $30,000 or less in the last four consecutive calendar quarters and in any single calendar quarter;
• you are a partnership or a corporation and the total taxable revenues of the partnership or corporation are $30,000 or less in the last four consecutive calendar quarters and in any single calendar quarter;
• you are a public service body (charity, non-profit organization, municipality, university, public college, school authority, or hospital authority) and the total taxable revenues from all the activities of your organization are $50,000 or less in the last four consecutive calendar quarters and in any single calendar quarter.  A gross revenue threshold also applies to charities and public institutions. For more information, see the GST/HST Information for Charities guide.

In all cases, total taxable revenues are your worldwide revenues from your supplies of goods and services subject to GST/HST at a rate of 5% and 13% respectively, and your zero-rated supplies. However, they do not include goodwill, financial services, and sales of capital property. You also have to include the total taxable revenues of all your associates in this calculation. Contact us at 1-800-959-5525 if you need help to determine if you are associated to another person.

If your total taxable revenues exceed $30,000 ($50,000 for public service bodies) in any single calendar quarter or in four consecutive calendar quarters, you will no longer be considered a small supplier and you have to register for GST/HST. You can register using Business Registration Online, or by completing and submitting Form RC1, Request for a Business Number (BN).

Exception
Taxi and limousine operators, for their taxi operations, and non-resident performers selling admissions to seminars and other events must register for the GST/HST, even if they are small suppliers.

Voluntary registration

If you are a small supplier and you are engaged in commercial activity in Canada, you can choose to register voluntarily, even if you are not legally required to do so.

If you register voluntarily, you have to charge and remit GST/HST on your taxable supplies of goods and services, and you can claim ITCs for the GST/HST you paid or owe on eligible purchases related to these supplies. Generally, you have to stay registered for at least one year before you can ask to cancel your registration.

If you cancel your registration, you may have to remit part of the input tax credits you claimed on certain properties you have on hand, such as inventory and capital property.

How to register for GST/HST

If you have to register, or if you are a small supplier and want to register, use our quick and secure Business Registration Online.

You can also provide the necessary information to us over the telephone by calling us at 1-800-959-5525 or by fax. Alternatively, you can complete Form RC1, Request for a Business Number (BN), and return it to us. For more information, see Business Number Registration.

Remember that if your business is in Quebec, you should contact Revenu Québec at 1-800-567-4692.

Forms and publications

• Doing Business in Canada - GST/HST Information for Non-Residents guide (RC4027)
• GST/HST Information for Charities guide (RC4082)
• Form RC1, Request for a Business Number (BN)