Canada Revenue Agency
www.cra.gc.ca
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Effective date of registration for public service bodies
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 for public service bodies, the effective date 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 the small supplier threshold of $50,000 in a single calendar quarter or in four consecutive calendar quarters. For more information on when you are required to register and when to start charging the GST/HST review our small supplier limit calculation for public service bodies page;
- you begin to operate a taxi or limousine service; or
- you (as a non-resident) charge admission directly to audiences in Canada.
For a voluntary registration for public service bodies, the effective date is normally the date that you apply. You can also request a future date.
Note
If you charge GST/HST on your taxable goods and services but have not registered with us your effective date of registration will be the date you first charged GST/HST.
Forms and publications
- Guide RC4022, General Information for GST/HST Registrants
- Booklet RC2, The Business Number and Your Canada Revenue Agency Program Accounts
- Form RC1, Request for a Business Number (BN)
- Form RC1A, Business Number (BN) - GST/HST Account Information
