GST/HST program account

You have to register for GST/HST in the following cases:

• You (resident or non-resident) provide taxable, including zero-rated goods or services in Canada in the course of carrying on business in Canada on a regular or continuing basis and your revenues exceed $30,000 ($50,000 for public service bodies) in a single calendar quarter or in four consecutive calendar quarters
• You are a non-resident and make make taxable sales of admissions in Canada for a place of amusement, a seminar, an activity, or an event held in Canada, even if your sales do not exceed $30,000
• you host a convention in Canada, and more than 25% of the delegates are residents of Canada
• you solicit orders for publications to be delivered to customers by mail or courier in Canada
• You operate a taxi/limousine service and your fares are regulated by federal or provincial laws, regardless of your annual revenues.

You do not have to register if you are a non-resident who sells taxable real property located in Canada other than in the normal course of business.

This questionnaire will help you determine if you need to register for a GST/HST program account.

Forms and publications

• The Business Number and Your Canada Revenue Agency Program Accounts pamphlet (RC2)
• Form RC1, Request for a Business Number (BN)
• Business Consent Form (RC59)

Related topics

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

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