Register for a GST/HST account
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Register for a GST/HST account
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Find out if you need to register for a GST/HST account
Information you need to register for a GST/HST account
How to register for a GST/HST account
What to do after you register for the GST/HST
Find out if you need to register for a GST/HST account
You cannot register for a GST/HST account if you provide only exempt goods and services.
You have to register for a GST/HST account if both situation applies:
- you provide taxable supplies in Canada (unless your only supplies are of real property sold other than in the course of a business)
- you are not a small supplier
Use the following sections to determine if you have to register.
Most businesses
Use the following table to see if you are a small supplier or not to determine if you are required to register for a GST/HST account.
| If | Then | What you need to do |
|---|---|---|
|
You do not exceed the $30,000 threshold amountFootnote 1 in four consecutive calendar quarters.Footnote 2 |
You are a small supplier. |
You do not have to register. You may choose to do so voluntarily if you provide taxable supplies in Canada. At the end of every quarter, you have to make the same calculation to see if you are still a small supplier. |
| You exceed the $30,000 threshold amountFootnote 1 in a single calendar quarter.Footnote 2 | You are not a small supplier. You cease to be a small supplier on the supply that made you exceed $30,000. |
You start charging the GST/HST on the supply that made you exceed $30,000. You must register within 29 days from the day you cease to be a small supplier. |
|
You exceed the $30,000 threshold amountFootnote 1 within the previous four consecutive calendar quarters (but not in a single calendar quarter).Footnote 2 |
You are no longer a small supplier at the end of the month following the quarter in which you exceed $30,000. |
You start charging the GST/HST at the beginning of the month after you cease to be a small supplier. You must register within 29 days after you make a sale other than as a small supplier. |
Examples (show/hide)
Example 1 - Did not exceed the $30,000 threshold amount in four consecutive calendar quarters
You started your business in January 2015 and made the following sales throughout that year:
| Quarter | Amount |
|---|---|
| First quarter (January to March) | $2,000 |
| Second quarter (April to June) | $10,000 |
| Third quarter (July to September) | $12,000 |
| Fourth quarter (October to December) | $5,000 |
| Total | $29,000 |
Because you did not exceed the $30,000 threshold amount in four consecutive calendar quarters, you are considered a small supplier throughout 2015, the first quarter of 2016, and the month of April 2016. At the end of every quarter, you have to make the same calculation to determine if you are still a small supplier.
Example 2 - Exceed the $30,000 threshold amount within the previous four consecutive calendar quarters
This example shows what happens when you exceed the $30,000 threshold amount within the previous four consecutive calendar quarters:
| Quarter | Amount |
|---|---|
| First quarter (April 2014 to June 2014) | $2,000 |
| Second quarter (July 2014 to September 2014) | $10,000 |
| Third quarter (October 2014 to December 2014) | $12,000 |
| Fourth quarter (January 2015 to March 2015) | $8,000 |
| Total | $32,000 |
- You cease to be a small supplier at the end of the following month (end of April 2015) as you exceeded the $30,000 threshold amount within the last four consecutive calendar quarters.
- You have to start charging the GST/HST in May 2015.
- You must register within 29 days after you make a sale other than as a small supplier.
In this particular case, if you make a sale on May 5, 2015, since you would no longer be a small supplier at that time, you have to register before June 4, 2015.
Example 3 - Exceed the $30,000 threshold amount in one particular quarter
This example explains what happens if you exceed the $30,000 threshold amount in one particular calendar quarter:
| Quarter | Amount |
|---|---|
| First quarter (January to March) | $2,000 |
| Second quarter (April to June) | $10,000 |
| Third quarter (July to September) | $38,000 |
- You cease to be a small supplier as you exceeded the threshold amount in one particular calendar quarter.
- You have to charge the tax on the sale that made you exceed the threshold amount even if you are not yet registered.
- You must register within 29 days from the day you cease to be a small supplier.
In this particular case, if you made the sale that exceeds the small supplier threshold amount on September 23, you have until October 22 to register.
Example 4 - Exceed the $30,000 threshold amount in two consecutive calendar quarters
This example explains what happens when you exceed the $30,000 threshold amount in two consecutive calendar quarters:
| Quarter | Amount |
|---|---|
| First quarter (January 2015 to March 2015) | $25,000 |
| Second quarter (April 2015 to June 2015) | $25,000 |
| Total | $50,000 |
- You cease to be a small supplier at the end of the following month (end of July 2015) as you exceeded the $30,000 threshold amount in two consecutive calendar quarters.
- You have to start charging GST/HST in August 2015.
- You must register within 29 days after you make a sale other than as a small supplier.
In this particular case, if you make a sale on August 20, 2015, since you would no longer be a small supplier at that time, you have until September 18, 2015 to register.
Footnotes
- Footnote 1
-
Include the total amount of all revenues (before expenses) from your worldwide taxable supplies (including zero-rated supplies):
- If you are a sole proprietor, from all your businesses and those of your associates.
- If you are a partnership or a corporation, from your associates.
Do not include financial services, sales of capital property, and goodwill from the sale of a business.
- Footnote 2
-
Calendar quarter means a period of three months beginning on the first day of January, April, July, or October in each calendar year.
Charities and public institutions
Charities and public institutions
Use the following two tables to see if you are a small supplier or not, under either of the following:
You do not have to be registered for the GST/HST, to be eligible for a public service bodies rebate.
When determining its status under these tests, a charity has to consider its activities as a whole.
$250,000 gross revenue test
| If | Then | What you need to do |
|---|---|---|
|
You are in your first fiscal year. |
You are a small supplier. |
You do not have to register. You may choose to do so voluntarily if you provide taxable supplies in Canada. |
|
You are in your second fiscal year and your gross revenue from the first fiscal year is less than $250,000Footnote 3 . |
You are a small supplier. |
You do not have to register. You may choose to do so voluntarily if you provide taxable supplies in Canada. |
| You are in your third fiscal year and your gross revenues for either or both of the previous two fiscal years is less than $250,000 Footnote 3 . | You are a small supplier. |
You do not have to register. You may choose to do so voluntarily if you provide taxable supplies in Canada. |
| You are in your second fiscal year and your gross revenue from the first fiscal year is $250,000 or moreFootnote 3 . |
Under this test, you are not a small supplier. Use the $50,000 taxable supplies test to see if you are a small supplier under that test. |
If you are not a small supplier under either test, you have to register for the GST/HST. |
| You are in your third fiscal year and your gross revenues for both of the previous two fiscal years is $250,000 or more Footnote 3 . |
Under this test, you are not a small supplier. Use the $50,000 taxable supplies test to see if you are a small supplier under that test. |
If you are not a small supplier under either test, you have to register for the GST/HST. |
Footnotes
- Footnote 3
-
Gross revenue includes:
- income from a business, or from an adventure or concern in the nature of trade
- gifts and donations
- grants, subsidies, forgivable loans, and other assistance
- property and investment income
- any amount that is a capital gain from the disposition of property for income tax purposes
- other revenue of any kind whatever during the year
When calculating your gross revenue for this test, you do not have to determine if the property and services you sell or provide are subject to the GST/HST.
Subtract any amount that is a capital loss from the disposition of property for income tax purposes.
Whether your charity is incorporated or unincorporated, you have to use the gross revenue of your organization as a whole (the legal entity) to determine if you qualify as a small supplier under this test.
$50,000 taxable supplies test
| If | Then | What you need to do |
|---|---|---|
|
You do not exceed the $50,000 threshold amountFootnote 4 in four consecutive calendar quarters.Footnote 5 |
You are a small supplier. |
You do not have to register. You may choose to do so voluntarily if you provide taxable supplies in Canada. At the end of every quarter, you have to make the same calculation to see if you are still a small supplier. |
|
You exceed the $50,000 threshold amountFootnote 4 in a single calendar quarter.Footnote 5 |
Under this test, you are not a small supplier. You cease to be a small supplier on the supply that made you exceed $50,000. Use the $250,000 gross revenue test to see if you are a small supplier under that test. |
You start charging the GST/HST on the supply that made you exceed $50,000. You must register within 29 days from the day you cease to be a small supplier. |
|
You exceed the $50,000 threshold amountFootnote 4 within the previous four consecutive calendar quarters (but not in a single calendar quarter).Footnote 5 |
Under this test, you are no longer a small supplier at the end of the month following the quarter in which you exceed $50,000. Use the $250,000 gross revenue test to see if you are a small supplier under that test. |
You start charging the GST/HST at the beginning of the month after you cease to be a small supplier. You must register within 29 days after you make a sale other than as a small supplier. |
Examples (show/hide)
Example 1 - Did not exceed the $50,000 threshold amount in four consecutive calendar quarters
Your charity started making taxable supplies of goods and services in January 2015 and made the following sales throughout that year:
| Quarter | Amount |
|---|---|
| First quarter (January to March) | $7,000 |
| Second quarter (April to June) | $15,000 |
| Third quarter (July to September) | $17,000 |
| Fourth quarter (October to December) | $10,000 |
| Total | $49,000 |
Because you did not exceed the $50,000 threshold amount in four consecutive calendar quarters, you are considered a small supplier throughout 2015, the first quarter of 2016, and the month of April 2016. At the end of every quarter, you have to make the same calculation to determine if you are still a small supplier.
Example 2 - Exceed the $50,000 threshold amount within the previous four consecutive calendar quarters
This example shows what happens when you exceed the $50,000 threshold amount within the previous four consecutive calendar quarters:
| Quarter | Amount |
|---|---|
| First quarter (April 2014 to June 2014) | $7,000 |
| Second quarter (July 2014 to September 2014) | $15,000 |
| Third quarter (October 2014 to December 2014) | $17,000 |
| Fourth quarter (January 2015 to March 2015) | $13,000 |
| Total | $52,000 |
- Under this test, you cease to be a small supplier at the end of the following month (end of April 2015) as you exceeded the $50,000 threshold amount in the last four consecutive calendar quarters. Use the $250,000 gross revenue test to see if you are a small supplier under that test.
- If you are no longer a small supplier under either test, you have to start charging the GST/HST in May 2015.
- You must register within 29 days after you make a sale other than as a small supplier.
If you are no longer a small supplier under either test, and you make a sale on May 5, 2015, since you would no longer be a small supplier at that time, you have to register before June 4, 2015.
Example 3 - Exceed the $50,000 threshold amount in one particular quarter
This example explains what happens if you exceed the $50,000 threshold amount in one particular calendar quarter:
| Quarter | Amount |
|---|---|
| First quarter (January to March) | $7,000 |
| Second quarter (April to June) | $15,000 |
| Third quarter (July to September) | $58,000 |
- Under this test, you cease to be a small supplier as you exceeded the threshold amount in one particular calendar quarter. Use the $250,000 gross revenue test to see if you are a small supplier under that test.
- If you are no longer a small supplier under either test, you have to charge the tax on the sale that made you exceed the threshold amount even if you are not yet registered.
- You must register within 29 days from the day you cease to be a small supplier.
If you are no longer a small supplier under either test, and you make the sale that exceeds the small supplier threshold amount on September 23, you have until October 22 to register.
Example 4 - Exceed the $50,000 threshold amount in two consecutive calendar quarters
This example explains what happens when you exceed the $50,000 threshold amount in two consecutive calendar quarters:
| Quarter | Amount |
|---|---|
| First quarter (January 2015 to March 2015) | $35,000 |
| Second quarter (April 2015 to June 2015) | $35,000 |
| Total | $70,000 |
- Under this test, you cease to be a small supplier at the end of the following month (end of July 2015) as you exceeded the $50,000 threshold amount in two consecutive calendar quarters. Use the $250,000 gross revenue test to see if you are a small supplier under that test.
- If you are no longer a small supplier under either test, you have to start charging the GST/HST in August 2015.
- You must register within 29 days after you make a sale other than as a small supplier.
If you are no longer a small supplier under either test, and you make a sale on August 20, 2015, since you would no longer be a small supplier at that time, you have until September 18, 2015 to register.
Footnotes
- Footnote 4
-
Include the total amount of all revenues (before expenses) from your worldwide taxable supplies (including zero-rated supplies). You also have to include revenues of any of your associates.
You do not include financial services, goodwill, and sales of capital property.
If you have branches or divisions, you may want to review our information on how to apply to have each branch or division with $50,000 or less in annual taxable supplies designated as a small supplier division.
- Footnote 5
-
Calendar quarter means a period of three months beginning on the first day of January, April, July, or October in each calendar year.
Public service bodies
Public service bodies that are not charities or public institutions
Use the following table to see if you are a small supplier or not to determine if you are required to register for a GST/HST account.
| If | Then | What you need to do |
|---|---|---|
|
You do not exceed the $50,000 threshold amountFootnote 6 in four consecutive calendar quarters.Footnote 7 |
You are a small supplier. |
You do not have to register. You may choose to do so voluntarily if you provide taxable supplies in Canada. At the end of every quarter, you have to make the same calculation to see if you are still a small supplier. |
|
You exceed the $50,000 threshold amountFootnote 6 in a single calendar quarter.Footnote 7 |
You are not a small supplier. You cease to be a small supplier on the supply that made you exceed $50,000. |
You start charging the GST/HST on the supply that made you exceed $50,000. You must register within 29 days from the day you cease to be a small supplier. |
|
You exceed the $50,000 threshold amountFootnote 6 within the previous four consecutive calendar quarters (but not in a single calendar quarter).Footnote 7 |
You are no longer a small supplier at the end of the month following the quarter in which you exceed $50,000. |
You start charging the GST/HST at the beginning of the month after you cease to be a small supplier. You must register within 29 days after you make a sale other than as a small supplier. |
Examples (show/hide)
Example 1 - Did not exceed the $50,000 threshold amount in four consecutive calendar quarters
Your public service body started making taxable supplies of goods and services in January 2015 and made the following sales throughout that year:
| Quarter | Amount |
|---|---|
| First quarter (January to March) | $7,000 |
| Second quarter (April to June) | $15,000 |
| Third quarter (July to September) | $17,000 |
| Fourth quarter (October to December) | $10,000 |
| Total | $49,000 |
Because you did not exceed the $50,000 threshold amount in four consecutive calendar quarters, you are considered a small supplier throughout 2015, the first quarter of 2016, and the month of April 2016. At the end of every quarter, you have to make the same calculation to determine if you are still a small supplier.
Example 2 - Exceed the $50,000 threshold amount within the previous four consecutive calendar quarters
This example shows what happens when you exceed the $50,000 threshold amount within the previous four consecutive calendar quarters:
| Quarter | Amount |
|---|---|
| First quarter (April 2014 to June 2014) | $7,000 |
| Second quarter (July 2014 to September 2014) | $15,000 |
| Third quarter (October 2014 to December 2014) | $17,000 |
| Fourth quarter (January 2015 to March 2015) | $13,000 |
| Total | $52,000 |
- You cease to be a small supplier at the end of the following month (end of April 2015) as you exceeded the $50,000 threshold amount in the last four consecutive calendar quarters.
- You have to start charging the GST/HST in May 2015.
- You must register within 29 days after you make a sale other than as a small supplier.
In this particular case, if you make a sale on May 5, 2015, since you would no longer be a small supplier at that time, you have to register before June 4, 2015.
Example 3 - Exceed the $50,000 threshold amount in one particular quarter
This example explains what happens if you exceed the $50,000 threshold amount one particular calendar quarter:
| Quarter | Amount |
|---|---|
| First quarter (January to March) | $7,000 |
| Second quarter (April to June) | $15,000 |
| Third quarter (July to September) | $58,000 |
- You cease to be a small supplier as you exceeded the threshold amount in one particular calendar quarter.
- You have to charge the tax on the sale that made you exceed the threshold amount even if you are not yet registered.
- You must register within 29 days from the day you cease to be a small supplier.
In this particular case, if you make the sale that exceeds the small supplier threshold amount on September 23, you have until October 22 to register.
Example 4 - Exceed the $50,000 threshold amount in two consecutive calendar quarters
This example explains what happens when you exceed the $50,000 threshold amount in two consecutive calendar quarters:
| Quarter | Amount |
|---|---|
| First quarter (January 2015 to March 2015) | $35,000 |
| Second quarter (April 2015 to June 2015) | $35,000 |
| Total | $70,000 |
- You cease to be a small supplier at the end of the following month (end of July 2015) as you exceeded the $50,000 threshold amount in two consecutive calendar quarters.
- You have to start charging the GST/HST in August 2015.
- You must register within 29 days after you make a sale other than as a small supplier.
In this particular case, if you make a sale on August 20, 2015, since you would no longer be a small supplier at that time, you have until September 18, 2015 to register.
Footnotes
- Footnote 6
-
Include the total amount of all revenues (before expenses) from your worldwide taxable supplies (including zero-rated supplies). You also have to include revenues from all of the organization's activities and those of your associates.
You do not include financial services, goodwill, and sales of capital property.
If you have branches or divisions, you may want to review our information on how to apply to have each branch or division with $50,000 or less in annual taxable supplies designated as a small supplier division.
- Footnote 7
-
Calendar quarter means a period of three months beginning on the first day of January, April, July, or October in each calendar year.
Non-residents
Non-residents
You may be carrying on business in Canada even if you do not have a permanent establishment in Canada.
Non-Residents wanting to register for GST/HST must complete form RC1, Request for a Business Number, and fax or mail it to their designated non-resident tax services office.
To obtain the mailing address, fax, or telephone number of the appropriate designated non-resident tax services office for your location, go to Contact us and select the topic Non-resident GST/HST enquiries.
| If you are a non-resident and | Then | What you need to do |
|---|---|---|
|
You provide taxable supplies (including zero-rated supplies) in Canada in the course of carrying on business activity in Canada. |
You need to register if you are not a small supplier. |
For most business, see Small supplier limit calculation. For charities and public institutions, see Small supplier limit calculation. For other public service bodies, see Small supplier limit calculation. |
|
You solicit sales for books, newspapers, magazines, periodicals, or similar printed publications in Canada or you offer such goods for sale in Canada, either through an employee or agent, or by means of advertising directed at the Canadian market, and send the publications by mail or courier to the recipient at an address in Canada. |
You need to register if you are not a small supplier. |
For most business, see Small supplier limit calculation. For charities and public institutions, see Small supplier limit calculation. For other public service bodies, see Small supplier limit calculation. |
|
You sponsor (host) a convention in Canada and more than 25% of the delegates are residents of Canada. |
You have to register (whether or not you are a small supplier). |
|
|
You make taxable supplies of admissions in Canada for a place of amusement, a seminar, an activity, or an event held in Canada. |
You have to register (whether or not you are a small supplier). |
|
|
You do not carry on business in Canada (except if you make taxable supplies of admissions in Canada for a place of amusement, a seminar, an activity, or an event held in Canada) |
You do not need to register. |
See if any other situation in this chart applies to you. |
|
You sell taxable real property located in Canada other than in the usual course of a business |
You do not need to register. |
See if any other situation in this chart applies to you. |
If your business is registered for the GST, it is also registered for the HST.
Non-resident security
Non-resident security (show/hide)
Generally, if you do not have a permanent establishment in Canada, or if you make supplies in Canada only through another person's fixed place of business, and you apply to be registered for the GST/HST, you have to provide us with security.
Exception
If you estimate that you will sell or provide taxable property and services in Canada of not more than $100,000 annually and your net tax will be between $3,000 remittable and $3,000 refundable annually, security is not required.
The initial amount of the security is 50% of your estimated net tax, whether positive or negative, during the 12-month period after you register. For subsequent years, the amount of security is equal to 50% of your actual net tax for the previous 12-month period whether this amount is positive or negative. The maximum security that we may require is $1 million, and the minimum is $5,000.
Your security may be in the form of cash, certified cheque, money order, or a qualifying bond. The use of cash or cash equivalents (certified cheque or money order, etc.) may result in the cash being used to pay other outstanding debts to the CRA at the time the security is released. We do not accept non-transferable bonds such as Canada Savings Bonds. For current security requirements, contact your tax services office. To obtain the mailing address and telephone number of the appropriate tax services office for your location, go to Contact us and select the topic Non-resident GST/HST enquiries.
Taxi operator or commercial ride-sharing driver
Taxi operator or commercial ride-sharing driver
Notice to reader
A driver who supplies taxable commercial ride-sharing services on or after July 1, 2017, is deemed to be a taxi business for GST/HST purposes and must register for the GST/HST and charge GST/HST on their fares in the same manner as taxi operators.
If you are a self-employed taxi driver or commercial ride-sharing driver who supplies taxable passenger transportation services, you must register for the GST/HST regardless of whether you are a small supplier. You are usually self-employed if you are in one of the following situations:
- You own your taxicab/motor vehicle
- You lease a taxicab/motor vehicle from an owner for a flat fee, either on a daily, weekly, or monthly basis.
- You lease the taxicab/motor vehicle from an owner for a percentage of fares.
If you are not sure whether you are self-employed or an employee, you can request a ruling to have your status determined by using Form CPT1, Request for a Ruling as to the Status of a Worker under the Canada Pension Plan and/or the Employment Insurance Act.
For more information, see GST/HST information for taxi operators and commercial ride-sharing drivers.
Voluntary GST/HST registration if you are a small supplier
If you decide to register voluntarily, you have to:
- charge, collect, and remit the GST/HST that applies on your taxable supplies of property and services
- file GST/HST returns on a regular basis
- stay registered for at least one year before you can cancel your registration (unless you stop your commercial activities)
Once registered, you may be eligible to claim ITCs to recover the GST/HST paid or payable on your purchases and operating expenses. For more information, see Input tax credits.
If you want to register, see How to register for a GST/HST account.
If you choose not to register, you do not charge the GST/HST (other than on certain taxable supplies of real property) and you cannot claim ITCs.
Voluntary GST/HST registration for non-residents
You can choose to register voluntarily in the following cases:
- you are engaged in a commercial activity in Canada
- you are a non-resident person who, in the ordinary course of carrying on business outside Canada, regularly solicits orders for goods (except prescribed goods) to be exported or delivered to Canada
- you are a non-resident person who, in the ordinary course of carrying on business outside Canada, enters into an agreement to supply services to be performed in Canada
- you are a non-resident person who, in the ordinary course of carrying on business outside Canada, enters into an agreement to supply intangible personal property such as intellectual property:
- to be used in Canada
- that relates to real property situated in Canada
- that relates to goods that are ordinarily situated in Canada
- that relates to services to be performed in Canada
Generally, if you do not have a permanent establishment in Canada, or if you make supplies in Canada only through another person's fixed place of business, and you apply to be registered for the GST/HST, you have to provide us with security.
Information you need to register for a GST/HST account
When you register, you need to know your effective date of registration. This date depends on whether your registration is mandatory or voluntary.
If you have charged the GST/HST on your sales more than 30 days before registering, call 1-800-959-5525 for special instructions.
Use the following sections relating to information you have to provide when you register for a GST/HST account.
What will be your fiscal year for GST/HST purposes?
Every registrant has a fiscal year for GST/HST purposes. We use this fiscal year to determine when your GST/HST returns are due. In most cases, your GST/HST fiscal year is the same as your tax year for income tax purposes.
The tax year of the following business entities is usually a calendar year:
- individuals and certain trusts
- professional corporations that are members of a partnership (such as a corporation that is the professional practice of an accountant, a lawyer, or a doctor).
A calendar year begins on January 1 and ends on December 31. If you have a tax year that is the calendar year, your income tax return covers that period. If your GST/HST fiscal year is the same as your tax year, your GST/HST fiscal year is also the same.
The income tax fiscal period of a partnership, where at least one member of the partnership is an individual, professional corporation, or other affected partnership, is usually a calendar year. If the GST/HST fiscal year is the same as the income tax fiscal period, then it will also be a calendar year.
The GST/HST fiscal year of a corporation is usually the same as its tax year for income tax purposes.
Reporting periods
What will be your reporting period for GST/HST purposes?
When you register for a GST/HST account, we assign you a reporting period. Your annual total revenue generally determines how many times a year you have to file GST/HST returns. You also have the option to file more frequently by making an election.
The following chart shows the assigned reporting periods based on your revenues and the options available.
| Annual Taxable Supplies | Assigned reporting period | Optional reporting period |
|---|---|---|
| $1,500,000 or less | Annual | Monthly or Quarterly |
| More than $1,500,000 up to $6,000,000 | Quarterly | Monthly |
| More than $6,000,000 | Monthly | Nil |
| Charities | Annual | Monthly or Quarterly |
| Listed financial institutions (except if deemed to be a listed financial institution) | Annual | Monthly or Quarterly |
Calculating your total revenue (show/hide)
Your reporting period is determined based on the total revenue from your annual taxable supplies of property and services made in Canada in the immediately preceding fiscal year or in all preceding fiscal quarters ending in a fiscal year.
When calculating annual taxable supplies include:
- zero-rated supplies of property and services
- taxable supplies of all your associates
When calculating annual taxable supplies do not include:
- supplies made outside Canada
- zero-rated exports of property and services
- zero-rated supplies of financial services
- exempt supplies
- taxable sales of capital real property
- supplies of goodwill
Accounting periods
Does your business use accounting periods?
Some businesses use accounting periods that are different from calendar months or quarters for tax reporting purposes. You have to notify us if your businesses's accounting periods:
- vary in length throughout your fiscal year; or
- quarter-end and month-end dates do not end on the last day of a calendar month
If you do not notify us of the accounting periods, we will assign calendar months and calendar quarters. You will have to wait until your next fiscal year to have the option to choose your accounting periods.
For more information on how you can change your accounting period, see Make changes to a GST/HST account.
Branches or divisions
Branches or divisions
Although you have to register your business as a single entity, you can apply to have your branches or divisions file their own returns. You may want to keep track of your GST/HST accounts separately if your business has any of the following:
- more than one location
- more than one business activity (for example, gas station and pizza parlour)
- offices in different provinces
- divisions
- different departments (for example, manufacturing and sales)
To qualify to file separately, your branches or divisions have to be separately identified either by their location or the nature of their activities. They must also keep separate records. The branches and divisions have to keep the same reporting periods as the parent company.
Application or revocation of the authorization to file separate GST/HST returns and rebate applications for branches or divisions (GST10)
Application or revocation of the authorization to file separate GST/HST returns and rebate applications for branches or divisions (GST10)
Although you have to register your business as a single entity, as the head office, you can apply for, or revoke, the authorization for:
- your branches or divisions to file their own GST/HST returns
- an eligible public service body that is entitled to rebates to file separate rebate applications for your branches or divisions
You can apply for, or revoke, the authorization using Form GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions.
Application by a public service body to have branches or divisions designated as eligible small supplier divisions (GST31)
Application by a public service body to have branches or divisions designated as eligible small supplier divisions (GST31)
If your public service body has branches or divisions, you may also apply to have each branch or division with $50,000 or less in annual taxable supplies designated as a small supplier division.
A branch or division will qualify as a small supplier division if all of the following conditions are met:
- It has taxable supplies of $50,000 or less over the past four consecutive calendar quarters and also $50,000 or less in the current calendar quarter
- You can separately identify the branch or division by either its location or the nature of its activities
- Separate records, books of account, and accounting systems are kept for the branch or division
- You have not revoked an earlier designation of the branch or division within the previous 365-day period
You can apply for authorization using Form GST31, Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions.
Application to deem one unincorporated organization to be a branch of another unincorporated organization (GST32)
Application to deem one unincorporated organization to be a branch of another unincorporated organization (GST32)
Generally, when one unincorporated organization (such as a club or association) is a member of an unincorporated main organization, but is a separate entity, the organizations have to charge the GST/HST on taxable transactions between them, if they are GST/HST registrants. However, such organizations can apply jointly to have the member organization considered a branch of the main organization.
You can apply for authorization using Form GST32, Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization. If the application is approved, the GST/HST will not apply to transfers of goods and services between the member organization and the main organization.
When two unincorporated organizations are members of the same unincorporated main organization and each member applies jointly with the main organization, using Form GST32 and both of their applications are approved, the GST/HST will not apply to taxable transactions between the two member organizations.
How to register for a GST/HST account
Use the following sections for the three ways you can register.
Online
Registering electronically through Business Registration Online (BRO) has many benefits:
One-stop service – This integrated online service lets you register for key CRA program accounts and some provincial accounts at the same time. This saves time and duplicated effort.
Convenient – Service is available from your home and office anywhere in Canada well outside normal business hours, and on Saturdays.
Easy-to-use – Questions guide you through the registration process. Helpful features such as pop-up messages are displayed when missing or incorrect information is entered.
Secure – State-of-the-art encryption and security procedures allow you to follow steps that further protect your private information.
To register online or to find out more about online registration, see:
Telephone
By telephone
You can register for a business number (BN) and CRA program accounts by calling 1-800-959-5525.
If you are applying for a BN, be ready to answer the relevant questions from Form RC1, Request for a Business Number.
If you already have a BN, to register for the GST/HST, be ready to answer the relevant questions from Form RC1A, Business Number - GST/HST Account Information.
Mail or fax
By mail or fax
You can register for a business number (BN) by using Form RC1, Request for a Business Number and mailing or faxing it to your local tax centre.
If you already have a BN, to register for the GST/HST, use Form RC1A, Business Number - GST/HST Account Information.
What to do after you register for the GST/HST
Once you have registered a new GST/HST account, the CRA may contact you for information. Having complete and correct information on file for your business allows us to serve you better.
As a GST/HST registrant, you are required to and responsible for:
You can also make changes to your:
- fiscal year
- reporting periods
- accounting periods
- locations, branches, or divisions of your business
For more information, see Make changes to a GST/HST account.
- Date modified:
- 2017-06-30