Register to get a GST/HST number
Find out if you need to charge GST/HST.
If you are charging or planning to charge the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST), you need to register. By registering, you will get a GST/HST account number to use when remitting the tax.
If you don’t have a business number, you’ll get it as you register for a GST/HST account.
Registering late
If you have charged the tax on your sales more than 30 days before registering, call 1-800-959-5525 for special instructions.
What you need before you start
When you register, you need to know your "effective date of registration". Your "effective date of registration" is 29 days after you were required to start charging GST/HST. If you are registering voluntarily, you do not have an "effective date of registration".
- Find out when you need to start charging GST/HST.
Before registering, you should prepare the following 4 things:
Fiscal year
Know your fiscal year
Every registrant has a fiscal year for GST/HST. 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
Know your reporting period
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
Tell us if your business uses special 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 Making changes to a GST/HST account.
Branches or divisions
Tell us of any branches or divisions that should file their own returns
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.
Other ways to apply
- By phone:
- 1-800-959-5525. Monday to Friday (except holidays) from 9 am to 6 pm.
- By mail or fax:
- complete this form and send it to your nearest tax centre.Form RC1A, Business Number - GST/HST Account Information