Mandatory registration

If you are a charity, see Mandatory registration for charities. If you are a public service body, see Mandatory registration for public service bodies. Also if you are a non-resident business, see Mandatory registration for non-resident business.

You have to register for GST/HST when you no longer qualify as a small supplier because your total worldwide taxable supplies of goods and services exceed the small supplier limit of $30,000 in a single calendar quarter or in four consecutive calendar quarters.

You have to register for GST/HST if you are a taxi or limousine operator whose fares are regulated by federal or provincial laws, even if your revenues do not exceed $30,000.

You do not have to register if you only sell real property not in the course of business.

Use our registration checklist to make sure you have the information we need to register your GST/HST account. We will not register your account and issue your GST/HST number without this information. When you have all the information, and want to know our registration methods see How to register.

When you register you may request that any refunds or rebates be directly deposited into your account. Direct deposit is a confidential, safe, convenient, dependable, and timesaving way to receive your GST/HST refund or rebate payments. For more information, see Form GST469, Direct Deposit Request (Non-Personalized).

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 RC59, Business Consent Form
• Form GST469, Direct Deposit Request (Non-Personalized)

Related topics

• Business Registration On-line
• Business Gateway.ca
• Related provincial and territorial government sites
• Canada's Business and Consumer Site

Need assistance?

If you are unable to find the information you were looking for about this specific topic, please select the Contact us button.