How to Register for GST/HST in Canada (2026 Guide)

Quick answer: To register for GST/HST in Canada, apply to the Canada Revenue Agency online through Business Registration Online, by phone, or with Form RC1. You receive a 9-digit business number with an RT program account. Registration is mandatory once your worldwide taxable supplies pass $30,000 in a single calendar quarter or over four consecutive quarters, and voluntary below that.

Knowing when and how to register for GST/HST is one of the first tax questions for any new Canadian business, freelancer or online seller. Register too late and you can owe tax you never collected. Register early without understanding the rules and you take on filing obligations you did not plan for. This guide walks through the small supplier test, the registration steps, what you need to have ready, filing periods, and the changes you make to your invoices afterward.

This is general information, not tax or legal advice. Confirm your situation with the CRA or a qualified accountant.

What is GST/HST registration?

The goods and services tax (GST) is a 5% federal tax on most supplies of goods and services in Canada. Five provinces (Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island) use the harmonized sales tax (HST), which combines the federal and provincial portions into one rate. Registering for GST/HST means opening a GST/HST program account with the CRA so you can charge, collect and remit the tax, and claim input tax credits (ITCs) for the GST/HST you pay on business costs.

Your GST/HST account is attached to your business number (BN), a 9-digit identifier the CRA uses for all your business accounts. The GST/HST account number adds the letters RT and a 4-digit reference, for example 123456789 RT0001. That full number is what goes on your invoices.

Who needs to register for GST/HST?

You generally must register if you make taxable supplies in Canada in the course of a commercial activity and you are not a small supplier. Some businesses must register regardless of their sales, including taxi and commercial ride-sharing drivers. Non-resident digital platforms and sellers have their own registration rules. Most other sole proprietors, partnerships and corporations only have to register once they pass the small supplier threshold.

What is the small supplier threshold?

You are a small supplier if your total taxable supplies (including zero-rated supplies, and including those of your associates) are $30,000 or less in a single calendar quarter and over the last four consecutive calendar quarters. Public service bodies such as charities use a $50,000 threshold, with a separate gross revenue test. Exempt supplies, such as most residential rent and many financial and health services, do not count toward the threshold.

The timing of your registration depends on how you pass the threshold. The CRA explains both tests on its GST/HST registration page.

How you exceed $30,000	When you stop being a small supplier	When to register
In a single calendar quarter	From the sale that took you over $30,000 in that quarter	Within 29 days of that sale, and you must charge GST/HST on that sale
Over four consecutive calendar quarters (but not in one quarter)	At the end of the month following the quarter in which you passed $30,000	Within 29 days of the first supply you make after you stop being a small supplier
Below $30,000 in both tests	You remain a small supplier	Optional (voluntary registration)

Worked example of the four-quarter test

Maya is a freelance designer in Calgary. Her taxable sales by calendar quarter are: January to March $6,000, April to June $7,500, July to September $8,000, October to December $9,500. No single quarter is over $30,000, but the four quarters total $31,000. She passes the threshold in the October to December quarter, so she stops being a small supplier at the end of January (the month after that quarter). Her first invoice in February must include GST, and she must register within 29 days of that sale.

If Maya had instead landed one $32,000 contract in May, she would have passed the single-quarter test immediately. GST would apply to that very contract, and she would need to register within 29 days.

How to register for GST/HST: step by step

Most businesses register online in a single session. Have your details ready before you start.

1. Gather your information. You need your Social Insurance Number (for sole proprietors), legal and operating names, business address, a description of your main business activity, your start date, your estimated annual worldwide taxable sales, and your fiscal year end. Corporations also need their incorporation details.
2. Choose how to apply. Use Business Registration Online (BRO), which is free and usually issues the number immediately. You can also call the CRA business enquiries line or mail Form RC1, Request for a Business Number and Certain Program Accounts. If you already have a BN (for example for payroll), add the GST/HST account in My Business Account.
3. Pick your effective date. For mandatory registration this is the date you stopped being a small supplier. For voluntary registration you choose the date, which can be the day you apply.
4. Answer the filing period questions. The CRA assigns a reporting period based on your estimated annual taxable sales, and you can sometimes elect a shorter one.
5. Save your confirmation. Record your BN and RT account number and the effective date. Set up access to My Business Account so you can file returns and make payments online.
6. Update your invoices and prices. Add your GST/HST number to your invoice template and decide whether your prices are tax-exclusive or tax-inclusive.

Province-specific accounts to check

GST/HST registration is federal. British Columbia, Saskatchewan and Manitoba charge a separate provincial sales tax (PST or RST) with its own registration, and Quebec administers the QST through Revenu Québec. If you sell into those provinces, check whether you also need a provincial account. Our sales tax vs VAT vs GST explainer covers how these consumption taxes differ in general.

How much GST/HST do you charge?

The rate depends on the province where the supply is made, under the place of supply rules, not where your business is based. A Toronto consultant billing a client in Halifax generally charges Nova Scotia HST, not Ontario HST. The rates below are the rates in effect as of October 2026; confirm current rates on the CRA website before relying on them.

Province or territory	Tax	Rate
Alberta, Yukon, Northwest Territories, Nunavut	GST	5%
British Columbia, Saskatchewan, Manitoba, Quebec	GST (plus separate provincial tax)	5%
Ontario	HST	13%
Nova Scotia	HST	14%
New Brunswick, Newfoundland and Labrador, Prince Edward Island	HST	15%

To check the math on a tax-inclusive or tax-exclusive price, the sales tax calculator works for GST and HST rates too.

What filing period will you get?

After you register, you file GST/HST returns for each reporting period, even when you have nothing to report. The default period depends on your annual taxable supplies.

Annual taxable supplies	Default reporting period	Options
$1,500,000 or less	Annual	Can elect monthly or quarterly
More than $1,500,000 up to $6,000,000	Quarterly	Can elect monthly
More than $6,000,000	Monthly	Monthly is required

For annual filers who are individuals with business income and a December 31 fiscal year end, the return is generally due June 15 and any balance owing is due April 30. Other annual filers usually have three months after the fiscal year end. Quarterly and monthly filers have one month after the period ends. Annual filers may also have to pay quarterly instalments once their net tax reaches $3,000 or more.

Should you use the Quick Method?

Small businesses with annual taxable supplies (including GST/HST) of $400,000 or less can often elect the Quick Method of accounting. You still charge the normal rate on invoices, but you remit a reduced percentage of your GST/HST-included sales instead of tracking ITCs on every expense. It tends to suit service businesses with low taxable costs. Run the numbers both ways before you elect.

What changes on your invoices after you register?

Once registered, your invoices become the evidence your business customers need to claim ITCs. Above certain sale amounts, the CRA requires specific details, including your business name, the invoice date, your GST/HST registration number, the amount of tax charged (or a statement that it is included) and, for larger sales, the buyer's name and the terms of payment. Our guide to Canada GST/HST invoice requirements lists every field by threshold.

Here is how a simple invoice from an Ontario registrant to an Ontario client might look:

Description	Qty	Rate	Amount
Brand identity design, logo and style guide	1	$2,400.00	$2,400.00
Business card layout	1	$350.00	$350.00
Revisions (hours)	3	$85.00	$255.00
Subtotal			$3,005.00
HST 13% (GST/HST No. 123456789 RT0001)			$390.65
Total due			$3,395.65

You can build an invoice like this in the free invoice generator: add your GST/HST number to the business details, set the tax rate, and the subtotal, tax and total calculate automatically. Number invoices sequentially (the invoice number generator helps) and keep copies for six years, which is the CRA's general record retention period.

How do you file your first GST/HST return?

Your first return covers the period from your effective date of registration to the end of your first reporting period, so it may be shorter than a full year or quarter. Most small businesses file electronically through My Business Account, GST/HST NETFILE or accounting software. The core lines are simple once your records are organized:

1. Total sales and other revenue (line 101). Report taxable sales for the period, excluding the GST/HST itself. Your invoice register is the source, so make sure every invoice has a unique number and a correct date. Our guide to an invoice numbering system shows simple formats that hold up in a review.
2. GST/HST collected or collectible (line 105). This is the tax on invoices issued in the period, whether or not customers have paid yet, because GST/HST generally becomes payable when you invoice or when payment is due, whichever is earlier.
3. Input tax credits (line 108). Add up the GST/HST on eligible business purchases, supported by supplier invoices that show the supplier's registration number.
4. Net tax (line 109). Line 105 minus line 108, plus any adjustments. A positive figure is owing; a negative figure is a refund claim.
5. Pay and keep records. Pay through online banking, My Payment or a pre-authorized debit, and keep a copy of the return with your working papers.

If a customer disputes an invoice after you have reported it, issue a credit note rather than editing the original. Our credit note guide explains how this adjusts the tax you reported. When you bill a client in another currency, the GST/HST still has to be reported in Canadian dollars; see foreign currency invoices for how to show both amounts.

Should you register voluntarily?

Voluntary registration is a business decision, not just a tax one. Weigh these points:

• Input tax credits. You recover GST/HST paid on equipment, software, rent and supplies. With high start-up costs this can be significant.
• Your customers. Business clients who are registrants can claim back the GST/HST you charge, so it costs them nothing. Consumers cannot, so adding 13% or 15% raises their price.
• Perception. Some larger clients prefer suppliers with a GST/HST number, because it signals an established business.
• Admin. You must file returns on time, even nil returns, and keep proper records. Late filing brings penalties and interest.
• Growth. If you expect to pass $30,000 within a year, registering early avoids a mid-year switch and awkward conversations about price changes.

Common mistakes when registering for GST/HST

• Counting only one quarter. Many freelancers watch for a single $30,000 quarter and miss that four smaller quarters added together also trigger registration.
• Forgetting associates and zero-rated sales. The threshold includes zero-rated supplies such as many exports, and the sales of associated businesses.
• Charging GST/HST before you have a number. Do not collect tax until you are registered. If you are a required registrant waiting for your number, register right away rather than invoicing without it.
• Using your home province's rate. The place of supply rules decide the rate, so out-of-province clients may need a different rate.
• Missing nil returns. Registrants must file for every period, even with no sales.
• Old invoice templates. After registering, update every template and recurring invoice with your number and the tax line.

GST/HST registration checklist

• Track taxable sales by calendar quarter and on a rolling four-quarter basis.
• Register through Business Registration Online, by phone or with Form RC1 within 29 days of the trigger.
• Record your BN, RT account number and effective date.
• Check whether you also need PST, RST or QST registration.
• Add your GST/HST number and tax line to invoices.
• Diary your filing and payment deadlines, and consider whether instalments apply.
• Set aside the tax you collect in a separate account. Our article on how much to set aside for taxes covers practical percentages.

Registering for GST/HST also affects your income tax picture: if you are a sole proprietor, read our guide to self-employed tax in Canada for CPP contributions, Form T2125 and instalments. For the broader basics of tax invoices worldwide, see the GST invoice guide.

Once you know how to register for GST/HST and have your number, create compliant invoices in minutes with our free invoice generator. It needs no sign-up, builds the PDF right in your browser, and lets you download it instantly.