Generally, you would not have to register for GST/HST if:
However, you can register voluntarily and may want to do so for the following reasons:
If you register voluntarily, you have to:
Before you register for a GST/HST account, you need to know if you have a Business Number (BN). You have a BN if you have or had at least one of our business accounts such as a payroll account. If you do not have a BN, you will receive one when you register for a GST/HST account.
Once a GST/HST account is opened, you may use your account number for both GST and HST, whichever is applicable.
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 account 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 RC366, Direct Deposit Request - GST/HST, Payroll and/or Corporation Income Tax.