Effective date

The effective date of registration for GST/HST is important because it helps set up your reporting requirements and it establishes the date that you become both liable to collect GST/HST and eligible to claim input tax credits.

For a mandatory registration, the effective date is determined by you and is the date you:

• provide taxable, including zero-rated goods or services in Canada in the course of carrying on business in Canada and your revenues exceed $30,000 ($50,000 for public service bodies) in a single calendar quarter or in four consecutive calendar quarters
• begin to operate a taxi or limousine service
• are a non-resident who charges admission directly to audiences in Canada

For a voluntary registration, the effective date is normally the date that you apply. You can also request a future date.

Forms and publications

• The Business Number and Your Canada Revenue Agency Program Accounts pamphlet (RC2)
• General Information for GST/HST Registrants guide (RC4022)
• Form RC1, Request for a Business Number (BN)

Related topics

• Business Registration Online
• Canada Business
• Related provincial and territorial government sites
• Canada's Business and Consumer Site - Industry Canada