Canada Revenue Agency
Symbol of the Government of Canada

Should you register for a GST/HST account?

Do you provide or plan to provide taxable goods or services in Canada or to export outside Canada? Take our short questionnaire to see if we require that you register for a GST/HST account. If you find out that you are not required to register, learn how voluntary registration may be to your benefit.

You have to know whether you are self-employed or an employee before registering for a GST/HST account. If you are not sure, you may require a Canada Pension Plan (CPP) and Employment Insurance (EI) ruling (CPP/EI ruling). For more information on what a ruling is and on how to obtain one, see our CPP/EI Rulings Web page.

Are you an operator of a taxi or limousine service, and your fares are regulated by federal or provincial laws? If so, see information for taxi or limousine drivers.

Questions and answers button

Answer a few questions to find out if you should register for a GST/HST account.

If you are a sole proprietor, a partnership, or a corporation, take this questionnaire.

If you are a charity or a public institution, take this questionnaire.

If you are a public service body, take this questionnaire.