Canada Revenue Agency
www.cra.gc.ca
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Voluntary registration for charities
Generally, you do not have to register for GST/HST if your worldwide revenues are $50,000 or less as we consider you a small supplier or if you do not meet the gross revenue test. However, you can register voluntarily.
You may want to do so for the following reasons:
- you want to claim input tax credits (ITCs) to recover the GST/HST you pay or owe on your business purchases;
- you are starting your commercial activities and you want to register before your total worldwide revenues of taxable goods and services exceed $50,000; or
- your clients may only do business with businesses registered for GST/HST.
If you decide to register voluntarily:
- you have to charge, collect, and remit GST/HST on your sales of taxable goods and services. You will also have to file GST/HST returns on a regular basis; and
- you have to stay registered for at least one year before you can cancel your registration (unless you stop your commercial activities).
Note
If you choose not to register, you cannot charge GST/HST to your customers and the GST/HST you pay on your business purchases becomes a cost for which you cannot claim ITCs.
Use our registration checklist to make sure you have the information you need to register for a GST/HST account number. We will not issue your GST/HST number without this information. When you are ready, see How to register your GST/HST account.
Are you expecting a refund or rebate? With direct deposit your refund or rebate will be in your account at your financial institution on the same day we would have mailed your cheque. Using direct deposit also avoids problems like lost, stolen, or damaged cheques.
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 guide (RC4022)
- Guide RC4082, GST/HST Information for Charities
- 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)
