Canada Revenue Agency
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Should you register for a GST/HST account?
Answer
Generally, you would not have to register for GST/HST if:
- you are considered a small supplier; and
- you do not operate taxi or limousine services.
However, you can register voluntarily and may want to do so for the following reasons:
- you want to claim input tax credits to recover the GST/HST you pay or owe on your business purchases;
- you are starting your business activities and you want to register before your total worldwide revenues from sales of taxable goods and services exceed $30,000; or
- your clients or suppliers may only do business with GST/HST registered businesses.
If you register voluntarily, you have to:
- charge, collect and remit GST/HST on all taxable (except 0%) goods and services you sell or supply in Canada from the date of registration;
- hold this GST/HST in trust until you send it to us by filing a GST/HST return; and
- stay registered for at least one year before you can ask to cancel your registration (unless you stop your commercial activities).
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.
You have told us:
- I don't provide only exempt goods and services
- My worldwide GST/HST taxable supplies are not more than the small supplier limit of $30,000 in a single calendar quarter or over the past four consecutive calendar quarters
Return to Should you register for a GST/HST account?
Forms and publications
- Guide RC4022, General Information for GST/HST Registrants
- RC4070, Guide for Canadian Small Businesses
- 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
- Form RC59, Business Consent Form
- Form RC366, Direct Deposit Request - GST/HST, Payroll and/or Corporation Income Tax
