Registering for a GST/HST account

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Do you have to register for a GST/HST account?

Depending on your business you may have to register for a GST/HST account. We refer to this as mandatory GST/HST registration. Even if you do not have to register, in most cases, you can register voluntarily. We refer to this as voluntary GST/HST registration.

Generally, you do not charge the GST/HST to your customers if you are not registered for GST/HST.

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

For more information, see:

Mandatory GST/HST registration

Use the following sections to determine if you have to register.

Most businesses

Most businesses

You have to register for a GST/HST account if both situation applies:

Are you a small supplier?

Use the following table to see if you are a small supplier.

Small supplier limit calculation
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, but 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 amountFootnote 1  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 amountFootnote 1  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 (show/hide)
Example 1 - Did not exceed the $30,000 threshold amount in four consecutive calendar quarters

You started your business in January 2015 and made the following sales throughout that year:

Calculation
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 2015, the first quarter of 2016, and the month of April 2016. 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
Quarter Amount
First quarter (April 2014 to June 2014) $2,000
Second quarter (July 2014 to September 2014) $10,000
Third quarter (October 2014 to December 2014) $12,000
Fourth quarter (January 2015 to March 2015) $8,000
Total $32,000
  • You cease to be a small supplier at the end of the following month (end of April 2015) 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 2015.
  • 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, 2015, since you would no longer be a small supplier at that time, you have to register before June 4, 2015.

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
Quarter Amount
First quarter (January to March) $2,000
Second quarter (April to June) $10,000
Third quarter (July to September) $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
Quarter Amount
First quarter (January 2015 to March 2015) $25,000
Second quarter (April 2015 to June 2015) $25,000
Total $50,000
  • You cease to be a small supplier at the end of the following month (end of July 2015) as you exceeded the $30,000 threshold amount in two consecutive calendar quarters.
  • You have to start charging GST/HST in August 2015.
  • 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, 2015, since you would no longer be a small supplier at that time, you have until September 18, 2015 to register.

Footnotes

Charities and public institutions

Charities and public institutions

If you are a charity or a public institution, you have to register for a GST/HST account if both situation applies:

Are you a small supplier?

A charity or a public institution is a small supplier if it meets the criteria 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
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, but 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 less than $250,000Footnote 3 .

You are a small supplier.

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

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

You do not have to register, but 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 moreFootnote 3 .

Under this test, you are not a small supplier.

Use the $50,000 taxable supplies test to see if you are a small suppllier 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 $250,000 or more Footnote 3 .

Under this test, you are not a small supplier.

Use the $50,000 taxable supplies test to see if you are a small suppllier 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
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, but 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 suppllier 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 suppllier 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 (show/hide)
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 2015 and made the following sales throughout that year:

Calculation
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 2015, the first quarter of 2016, and the month of April 2016. 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
Quarter Amount
First quarter (April 2014 to June 2014) $7,000
Second quarter (July 2014 to September 2014) $15,000
Third quarter (October 2014 to December 2014) $17,000
Fourth quarter (January 2015 to March 2015) $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 2015) 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 suppllier under that test.
  • If you are no longer a small supplier under either test, you have to start charging the GST/HST in May 2015.
  • 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, 2015, since you would no longer be a small supplier at that time, you have to register before June 4, 2015.

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
Quarter Amount
First quarter (January to March) $7,000
Second quarter (April to June) $15,000
Third quarter (July to September) $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 suppllier 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
Quarter Amount
First quarter (January 2015 to March 2015) $35,000
Second quarter (April 2015 to June 2015) $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 2015) 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 suppllier under that test.
  • If you are no longer a small supplier under either test, you have to start charging the GST/HST in August 2015.
  • 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, 2015, since you would no longer be a small supplier at that time, you have until September 18, 2015 to register.

Footnotes
Public service bodies

Public service bodies that are not charities or public institutions

If you are a public service body, you have to register for a GST/HST account if both situation applies:

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

Are you a small supplier?

Use the following table to see if you are a small supplier.

Small supplier limit calculation
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, but 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 (show/hide)
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 2015 and made the following sales throughout that year:

Calculation
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 2015, the first quarter of 2016, and the month of April 2016. 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
Quarter Amount
First quarter (April 2014 to June 2014) $7,000
Second quarter (July 2014 to September 2014) $15,000
Third quarter (October 2014 to December 2014) $17,000
Fourth quarter (January 2015 to March 2015) $13,000
Total $52,000
  • You cease to be a small supplier at the end of the following month (end of April 2015) 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 2015.
  • 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, 2015, since you would no longer be a small supplier at that time, you have to register before June 4, 2015.

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
Quarter Amount
First quarter (January to March) $7,000
Second quarter (April to June) $15,000
Third quarter (July to September) $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
Quarter Amount
First quarter (January 2015 to March 2015) $35,000
Second quarter (April 2015 to June 2015) $35,000
Total $70,000
  • You cease to be a small supplier at the end of the following month (end of July 2015) as you exceeded the $50,000 threshold amount in two consecutive calendar quarters.
  • You have to start charging the GST/HST in August 2015.
  • 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, 2015, since you would no longer be a small supplier at that time, you have until September 18, 2015 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, go to Contact us and select the topic 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 business, 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 business, 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 do you 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 do you 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 security
Non-resident security (show/hide)

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.

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 (certified cheque or money order, etc.) 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, go to Contact us and select the topic Non-resident GST/HST enquiries.

Taxi or limousine

Taxi or limousine operator

If you are a self-employed taxi or limousine driver in the taxi business, you have to register for the GST/HST. You are usually self-employed if you are in one of the following situations:

  • You own your taxicab/limousine.
  • You lease a taxicab/limousine from an owner for a flat fee, either on a daily, weekly, or monthly basis.
  • You lease the taxicab/limousine from an owner for a percentage of fares.

If you are not sure whether you are self-employed or an employee, you can request a ruling to have your status determined by using Form CPT1, Request for a Ruling as to the Status of a Worker under the Canada Pension Plan and/or the Employment Insurance Act.

For more information, see taxi or limousine operator.

Voluntary GST/HST registration if you are considered a small supplier

Even if you are not required to register for a GST/HST account, you can register voluntarily if both of the following apply:

  •  You are a small supplier
  •  You make taxable supplies of goods and services in Canada
Small supplier - Registering for the GST/HST
If you are a small supplier and: Then:
Decide not to register for the GST/HST
  • You do not charge the GST/HST to your customers
  • You cannot claim an input tax credit (ITC) to recover the GST/HST paid or payable on your purchases and operating expenses
Decide to register for the GST/HST
  • Your effective date of registration is usually the date you applied to be registered. However, we will accept an earlier effective date, if the date is within 30 days of the date of the application for registration.
  • You have to charge, collect, and remit the GST/HST on your taxable supplies of property and services
  • You have to file GST/HST returns on a regular basis
  • You may claim ITCs to recover the GST/HST paid or payable on your purchases and operating expenses
  • You have to stay registered for at least one year before you can cancel your registration (unless you stop your commercial activities)

If you decide you want to register, see How do you register for a GST/HST account?

Non-residents

A non-resident who is not registered for the GST/HST may still be eligible to acquire goods or services in Canada tax-free in certain circumstances.  For more information, see the drop-shipment rules.

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.

What information do you need to register for a GST/HST account?

When you register, you need to know your effective date of registration. This date depends on whether your registration is mandatory or voluntary. For more information, see voluntary registration and mandatory registration.

If you have charged the GST/HST on your sales more than 30 days before registering, call 1-800-959-5525 for special instructions.

See the following tabs relating to information you have to provide when you register for a GST/HST account.

Fiscal year

What will be your fiscal year for GST/HST purposes?

Every registrant has a fiscal year for GST/HST purposes. We use this fiscal year to determine when your GST/HST returns are due. In most cases, your GST/HST fiscal year is the same as your tax year for income tax purposes.

The tax year of the following business entities is usually a calendar year:

  • individuals and certain trusts
  • professional corporations that are members of a partnership (such as a corporation that is the professional practice of an accountant, a lawyer, or a doctor).

A calendar year begins on January 1 and ends on December 31. If you have a tax year that is the calendar year, your income tax return covers that period. If your GST/HST fiscal year is the same as your tax year, your GST/HST fiscal year is also the same.

The income tax fiscal period of a partnership, where at least one member of the partnership is an individual, professional corporation, or other affected partnership, is usually a calendar year. If the GST/HST fiscal year is the same as the income tax fiscal period, then it will also be a calendar year.

The GST/HST fiscal year of a corporation is usually the same as its tax year for income tax purposes.

Reporting periods

What will be your reporting period for GST/HST purposes?

When you register for a GST/HST account, we assign you a reporting period. Your annual total revenue generally determines how many times a year you have to file GST/HST returns. You also have the option to file more frequently by making an election.

The following chart shows the assigned reporting periods based on your revenues and the options available.

Assigned reporting period
Annual Taxable Supplies Assigned reporting period Optional reporting period
$1,500,000 or less Annual Monthly or Quarterly
More than $1,500,000 up to $6,000,000 Quarterly Monthly
More than $6,000,000 Monthly Nil
Charities Annual Monthly or Quarterly
Listed financial institutions (except if deemed to be a listed financial institution) Annual Monthly or Quarterly
Calculating your total revenue (show/hide)

Your reporting period is determined based on the total revenue from your annual taxable supplies of property and services made in Canada in the immediately preceding fiscal year or in all preceding fiscal quarters ending in a fiscal year.

When calculating annual taxable supplies include:

When calculating annual taxable supplies do not include:

  • supplies made outside Canada
  • zero-rated exports of property and services
  • zero-rated supplies of financial services
  • exempt supplies
  • taxable sales of capital real property
  • supplies of goodwill
Accounting periods

Does your business use accounting periods?

Some businesses use accounting periods that are different from calendar months or quarters for tax reporting purposes. You have to notify us if your businesses's accounting periods:

  • vary in length throughout your fiscal year; or
  • quarter-end and month-end dates do not end on the last day of a calendar month

If you do not notify us of the accounting periods, we will assign calendar months and calendar quarters. You will have to wait until your next fiscal year to have the option to choose your accounting periods.

For more information on how you can change your accounting period, see Making changes to a GST/HST account.

Branches or divisions

Branches or divisions

Although you have to register your business as a single entity, you can apply to have your branches or divisions file their own returns. You may want to keep track of your GST/HST accounts separately if your business has any of the following:

  • more than one location
  • more than one business activity (for example, gas station and pizza parlour)
  • offices in different provinces
  • divisions
  • different departments (for example, manufacturing and sales)

To qualify to file separately, your branches or divisions have to be separately identified either by their location or the nature of their activities. They must also keep separate records. The branches and divisions have to keep the same reporting periods as the parent company.

Application or revocation of the authorization to file separate GST/HST returns and rebate applications for branches or divisions (GST10)

Application or revocation of the authorization to file separate GST/HST returns and rebate applications for branches or divisions (GST10)

Although you have to register your business as a single entity, as the head office, you can apply for, or revoke, the authorization for:

  • your branches or divisions to file their own GST/HST returns
  • an eligible public service body that is entitled to rebates to file separate rebate applications for your branches or divisions

You can apply for, or revoke, the authorization using Form GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions

Application by a public service body to have branches or divisions designated as eligible small supplier divisions (GST31)

Application by a public service body to have branches or divisions designated as eligible small supplier divisions (GST31)

If your public service body has branches or divisions, you may also apply to have each branch or division with $50,000 or less in annual taxable supplies designated as a small supplier division.

A branch or division will qualify as a small supplier division if all of the following conditions are met:

  • It has taxable supplies of $50,000 or less over the past four consecutive calendar quarters and also $50,000 or less in the current calendar quarter
  • You can separately identify the branch or division by either its location or the nature of its activities
  • Separate records, books of account, and accounting systems are kept for the branch or division
  • You have not revoked an earlier designation of the branch or division within the previous 365-day period

You can apply for authorization using Form GST31, Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions.

Application to deem one unincorporated organization to be a branch of another unincorporated organization (GST32)

Application to deem one unincorporated organization to be a branch of another unincorporated organization (GST32)

Generally, when one unincorporated organization (such as a club or association) is a member of an unincorporated main organization, but is a separate entity, the organizations have to charge the GST/HST on taxable transactions between them, if they are GST/HST registrants. However, such organizations can apply jointly to have the member organization considered a branch of the main organization.

You can apply for authorization using Form GST32, Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization. If the application is approved, the GST/HST will not apply to transfers of goods and services between the member organization and the main organization.

When two unincorporated organizations are members of the same unincorporated main organization and each member applies jointly with the main organization, using Form GST32 and both of their applications are approved, the GST/HST will not apply to taxable transactions between the two member organizations.  

How do you register for a GST/HST account?

The following tabs provides the three ways you can register.

Online

Online

Registering electronically through Business Registration Online (BRO) has many benefits:

One-stop service – This integrated online service lets you register for key CRA program accounts and some provincial accounts at the same time. This saves time and duplicated effort.

Convenient – Service is available from your home and office anywhere in Canada well outside normal business hours, and on Saturdays.

Easy-to-use – Questions guide you through the registration process. Helpful features such as pop-up messages are displayed when missing or incorrect information is entered.

Secure – State-of-the-art encryption and security procedures allow you to follow steps that further protect your private information.

To register online or to find out more about online registration, see:

Register online

Telephone

By telephone

You can register for a business number (BN) and CRA program accounts by calling 1-800-959-5525.

If you are applying for a BN, be ready to answer the relevant questions from Form RC1, Request for a Business Number.

If you already have a BN, to register for the GST/HST, be ready to answer the relevant questions from Form RC1A, Business Number - GST/HST Account Information.

Mail or fax

By mail or fax

You can register for a business number (BN) by using Form RC1, Request for a Business Number and mailing or faxing it to your local tax centre.

If you already have a BN, to register for the GST/HST, use Form RC1A, Business Number - GST/HST Account Information.

What happens after you are registered for the GST/HST?

Once you have registered a new GST/HST account, the CRA may contact you for information. Having complete and correct information on file for your business allows us to serve you better.

As a GST/HST registrant, you are required to and responsible for:

You can also make changes to your:

  • fiscal year
  • reporting periods
  • accounting periods
  • locations, branches, or divisions of your business

For more information, see Making changes to a GST/HST account.

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