Mandatory registration for public service bodies

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 $50,000 in a single calendar quarter or in four consecutive calendar quarters.  For the purposes of registration, public institutions can also be considered small suppliers under the gross revenue test.

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 RC1A, Business Number (BN) - GST/HST Account Information
• Form RC59, Business Consent Form
• Form GST469, Direct Deposit Request (Non-Personalized)

Related topics

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

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