How to Register for GST/HST
Registering for GST/HST step by step: what you need, choosing the effective date, reporting periods and elections.
The short version
- You register for GST/HST by adding an RT program account to your business number (BN). If you don't have a BN yet, you get one in the same step.
- The fastest way is Business Registration Online (BRO) or My Business Account. You can also call 1-800-959-5525, or mail form RC1. Sole proprietors with a regular SIN can do it all online.
- You choose an effective date. If you're required to register, it's the date you stopped being a small supplier; you then have 29 days to register. Voluntary registrations can usually be backdated up to 30 days.
- Most small businesses are assigned an annual filing period. Larger ones file quarterly ($1.5 million to $6 million of annual taxable sales) or monthly (over $6 million).
- Write down your BN when you register online; it isn't mailed to you.
How to Register for GST/HST
Registering for GST/HST takes about fifteen minutes online, which is less time than most people spend worrying about it. The decisions inside the form are what matter: the effective date, the fiscal year and the reporting period. Get those right and the first return is routine. Get the effective date wrong and you can owe tax on sales you never charged it on.
Before You Start
- Your SIN and personal details (for sole proprietors), or the corporation's incorporation details and directors.
- Business name, operating name, address and a description of what you sell.
- Your estimate of annual worldwide taxable sales.
- Your fiscal year-end (calendar year for most sole proprietors).
- The effective date you're registering from (below).
Step by Step
- Go to Business Registration Online, or log in to My Business Account if you already have a BN. (Directors, partners or trustees with a temporary SIN starting with 9 must use form RC1 instead.)
- Add the GST/HST (RT) program account to your business number, or create the BN and the RT account together.
- Enter the effective date and your expected annual sales.
- Choose your fiscal year and accept or change the reporting period CRA assigns.
- Save your BN and RT account number (they look like 123456789 RT0001). Print the confirmation page.
- Update your invoices to show the GST/HST number and tax from the effective date; see how to charge GST/HST.
Not sure which effective date to choose?
Enter your sales by quarter. The SmartFile works out the date you stopped being a small supplier, the deadline to register, what to charge from when, and whether the quick method is worth electing.
Choosing the Effective Date
| Situation | Effective date |
|---|---|
| Passed $30,000 in a single calendar quarter | The day of the sale that took you over $30,000; you charge tax on that sale |
| Passed $30,000 over four consecutive quarters | The day after the end of the month following the quarter in which you went over |
| Taxi or rideshare driver | The day you start operating |
| Voluntary registration | Usually the day you register, or up to 30 days earlier; more than that needs a backdating request |
The rules for counting the $30,000 are on the small supplier rule, and the overall decision on do I need a GST/HST number? Run your numbers through the GST/HST registration calculator first.
Reporting Periods
| Annual taxable sales | Assigned reporting period | Can elect |
|---|---|---|
| $1.5 million or less | Annual | Quarterly or monthly |
| Over $1.5 million to $6 million | Quarterly | Monthly |
| Over $6 million | Monthly | None |
More on choosing a period is on GST/HST filing periods. Annual filers whose net tax for the previous year was $3,000 or more generally pay quarterly instalments. If you file monthly or quarterly, the return and payment are due one month after the end of each period. Annual filers who are individuals with business income and a December 31 year-end file by June 15, but must pay by April 30.
Optional Elections at Registration
- Quick method: remit a fixed percentage of your sales instead of tracking input tax credits on most costs. Often a time-saver for service businesses with low expenses; see the worked example on rideshare taxes.
- Simplified method for calculating input tax credits, for small businesses.
- Fiscal year other than the calendar year, for corporations.
After Registering
- Charge GST/HST from the effective date, at the rate where your customer is; see how to charge GST/HST.
- Keep invoices for every purchase so you can claim input tax credits; see recordkeeping requirements.
- Set the collected tax aside; it isn't your money. See how much to save for taxes.
- File every return, even with nothing to report (a nil return).
GST/HST Registration Questions
How do I register for a GST/HST number?
Online through Business Registration Online or My Business Account, by phone at 1-800-959-5525, or by mailing form RC1. You add a GST/HST (RT) program account to your business number.
How long does GST/HST registration take?
Registering online usually takes a few minutes, and you receive your business number and GST/HST account number immediately. Save them, because they are not mailed to you.
What effective date should I use?
If you must register, the date you stopped being a small supplier. If registering voluntarily, usually the date you register or up to 30 days earlier.
How often do I file GST/HST returns?
Annually if your taxable sales are $1.5 million or less, quarterly up to $6 million and monthly above that. You can elect to file more often.
Is there a fee to register for GST/HST?
No. Registering with CRA is free.
Sources: CRA, Register for a GST/HST account; When to register for and start charging the GST/HST; RC4022 General Information for GST/HST Registrants. Checked October 2026. Filing deadlines and instalment rules are summarized; special rules apply to some businesses.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.