How to register for GST/HST in Canada
If your business crosses $30,000 in worldwide taxable revenue over any four consecutive quarters, the CRA requires you to register for GST/HST. Registering early is optional and often worth it. The process takes about 20 minutes online.
Updated June 2026.
Who must register
You must register for GST/HST once any of the following is true:
- Your taxable revenue (worldwide, from all associated entities) exceeds $30,000 in any four consecutive calendar quarters - not the calendar year. This is the “small supplier” threshold.
- You make taxable supplies in a single calendar quarter that exceed $30,000.
- You operate a taxi or ride-share service (Uber, Lyft) - no threshold; register from day one.
- You sell digital products or services to Canadian consumers from outside Canada and exceed $30,000 (non-resident rules).
You may voluntarily register any time before you hit the threshold. This is often a good idea: it lets you claim Input Tax Credits (ITCs) on your business purchases. The trade-off is that you have to charge sales tax to your customers and file returns.
When voluntary registration is worth it
- Your customers are other GST/HST-registered businesses. They claim the tax back, so charging it doesn’t make you more expensive.
- You have meaningful taxable expenses (equipment, software, contractors). The ITCs are real money back.
- You sell to the US or other zero-rated markets - you charge 0%, but still recover ITCs on your Canadian inputs.
It’s usually not worth it if you sell only to consumers (B2C), have very low expenses, and are nowhere near the threshold.
Step 1: Get a CRA Business Number (BN)
Every GST/HST account is attached to a Business Number. If you don’t have one yet, register at canada.ca - Business Registration Online. Incorporated companies usually get a BN automatically when filing Articles. See our BN registration guide.
Step 2: Add a GST/HST (RT) account
Once you have a BN, add a program account for GST/HST - the suffix is “RT0001”. You can do this:
- Online via Business Registration Online (BRO) or your CRA My Business Account. Fastest.
- By phone at 1-800-959-5525.
- By mail with form RC1.
You’ll provide your business name, type, fiscal year-end, expected annual revenue, and effective date of registration. The effective date matters - you only collect GST/HST from that date forward.
Step 3: Choose your reporting period
The CRA assigns a default reporting period based on your annual taxable revenue. You can sometimes elect a more frequent period.
| Annual taxable revenue | Default period | Optional |
|---|---|---|
| $1.5M or less | Annual | Monthly or quarterly |
| $1.5M – $6M | Quarterly | Monthly |
| Over $6M | Monthly | None |
Most small businesses pick annual with quarterly instalments - it’s the least admin. Some pick quarterly to avoid a single large remittance at year-end.
Step 4: Decide on the Quick Method
The CRA’s Quick Method is an election that simplifies how you calculate the GST/HST you owe. Instead of tracking ITCs in detail, you remit a flat percentage of your GST/HST-included revenue. The rate is lower than the headline GST/HST rate.
It’s available if your annual worldwide taxable revenue (including associated companies) is under $400,000. It’s usually a win for service businesses with low taxable expenses, and a loss for businesses with high taxable inputs (e.g., retail with lots of inventory).
Quick Method election: form GST74. Run the math both ways for your first year before electing.
Step 5: Start charging GST/HST
From your effective registration date, you must show the GST/HST you collect on every invoice. Use the rate for the province where the supply is made (place-of-supply rules):
| Province / Territory | Rate | Tax type |
|---|---|---|
| Alberta, BC, MB, NT, NU, SK, YT | 5% | GST only |
| Ontario | 13% | HST |
| New Brunswick, Newfoundland & Labrador, Nova Scotia, PEI | 15% | HST |
| Quebec | 5% GST + 9.975% QST | GST + QST (register separately with Revenu Québec) |
Use our GST/HST calculator for quick add/remove math.
Step 6: File and remit on time
File via CRA My Business Account, GST/HST NETFILE, your accounting software (Zoho Books, Xero, FreshBooks all support sales-tax filing workflows), or by paper for very small annual filers.
Penalties for late filing are 1% of the amount owing plus 0.25% per month, max 12 months. Interest compounds daily. Set a calendar reminder.
FAQ
Do I charge GST/HST on US customers?
Generally no - exports to non-resident customers are zero-rated. You still claim ITCs on your Canadian inputs. Document the customer’s non-resident status in your records.
Do I need to register in Quebec separately?
If you make taxable supplies in Quebec above the threshold, yes - QST is administered by Revenu Québec, not CRA. Register at revenuquebec.ca.
Can I deregister later?
Yes, if you drop below the small supplier threshold and want to stop charging tax. You must close the account formally with the CRA - don’t just stop filing.
Next steps
- Get a CRA Business Number if you haven’t yet.
- Use the GST/HST calculator to check your math.
- Pick accounting software that handles GST/HST automatically - see our accounting software comparison.
Last updated: June 4, 2026. We review this page when rules or pricing change. Spot an error?