GST/HST Registration Basics
| Factor |
Details |
| Small supplier threshold |
$30,000 in revenue over 4 consecutive quarters |
| Mandatory registration |
Once threshold exceeded |
| Voluntary registration |
Anytime (to claim ITCs) |
| Registration timeline |
Same day (online/phone) to 2 weeks (mail) |
| Cost |
Free |
GST/HST Rates by Province
| Province |
Rate |
Tax Type |
| Alberta |
5% |
GST only |
| BC |
5% + 7% PST |
GST + PST (separate) |
| Manitoba |
5% + 7% RST |
GST + RST (separate) |
| Saskatchewan |
5% + 6% PST |
GST + PST (separate) |
| Ontario |
13% |
HST |
| Quebec |
5% + 9.975% |
GST + QST (separate registration) |
| New Brunswick |
15% |
HST |
| Nova Scotia |
15% |
HST |
| PEI |
15% |
HST |
| Newfoundland |
15% |
HST |
| Territories |
5% |
GST only |
Should You Register Voluntarily?
Benefits of Voluntary Registration
| Benefit |
Explanation |
| Claim Input Tax Credits (ITCs) |
Get back GST/HST paid on business expenses |
| Appear more established |
Some businesses prefer GST-registered vendors |
| Avoid future catch-up |
Already set up when you hit threshold |
Drawbacks of Early Registration
| Drawback |
Explanation |
| Administrative burden |
Filing returns, keeping records |
| Must charge tax |
May make you less competitive |
| Penalties for errors |
Responsibility to comply |
When Voluntary Registration Makes Sense
| Situation |
Register? |
| High business expenses (equipment, supplies) |
Yes — ITCs valuable |
| Selling to businesses |
Yes — they can claim ITCs |
| Selling to consumers |
Maybe not — price advantage |
| Approaching $30,000 threshold |
Yes — get set up |
| Low expenses, under threshold |
Probably not needed |
How to Register
Online (Fastest)
| Step |
Details |
| 1 |
Go to CRA Business Registration Online |
| 2 |
Sign in with CRA credentials or bank sign-in |
| 3 |
Apply for GST/HST program account |
| 4 |
Provide business information |
| 5 |
Receive registration number immediately |
By Phone
| Step |
Details |
| 1 |
Call CRA at 1-800-959-5525 |
| 2 |
Have SIN/BN ready |
| 3 |
Answer questions about business |
| 4 |
Receive number during call or shortly after |
By Mail
| Step |
Details |
| 1 |
Complete Form RC1 (Request for a Business Number) |
| 2 |
Mail to your regional tax services office |
| 3 |
Wait 2-4 weeks |
| For Sole Proprietorship |
For Corporation |
| Social Insurance Number |
Business Number |
| Legal name |
Legal corporate name |
| Business name (if different) |
Operating names |
| Business address |
Corporate address |
| Type of business |
Type of business |
| Estimated annual revenue |
Fiscal year end |
| Filing period preference |
Filing period preference |
Choosing Your Filing Period
| Revenue Level |
Filing Options |
| Under $1.5 million |
Annual (default) or more frequent |
| $1.5M - $6 million |
Quarterly or monthly |
| Over $6 million |
Monthly (required) |
| Period |
Pros |
Cons |
| Annual |
Less paperwork |
Large payment at year-end |
| Quarterly |
Balance of simplicity and cash flow |
More filing |
| Monthly |
Best cash flow for high ITC businesses |
Most paperwork |
Collecting GST/HST
What to Charge
| Sale Location |
What to Charge |
| Physical goods (store) |
Rate where store is located |
| Physical goods (shipped) |
Rate where customer is located |
| Services (in-person) |
Rate where service performed |
| Digital products |
Rate where customer is located |
Exempt vs Zero-Rated
| Category |
Examples |
GST/HST? |
| Taxable |
Most goods and services |
Charge and collect |
| Zero-rated |
Basic groceries, prescription drugs, exports |
Charge 0%, can still claim ITCs |
| Exempt |
Medical services, childcare, residential rent |
Don’t charge, can’t claim ITCs |
What You Can Claim
| Expense |
ITC Available |
| Office supplies |
Yes |
| Business equipment |
Yes |
| Professional fees (accountant, lawyer) |
Yes |
| Business travel |
Yes |
| Vehicle expenses (business portion) |
Yes |
| Home office expenses |
Yes (business portion) |
| Meals and entertainment |
50% only |
Record-Keeping Requirements
| Documentation |
Required Information |
| Invoice/receipt |
Supplier name |
|
GST/HST registration number |
|
Date |
|
Amount of GST/HST paid |
|
Description of goods/services |
| Time limit |
Claim within 4 years |
Filing and Remitting
Filing Deadlines
| Period |
Deadline |
| Annual (calendar year) |
June 15 (payment due April 30) |
| Annual (fiscal year) |
3 months after year-end |
| Quarterly |
1 month after quarter end |
| Monthly |
1 month after month end |
Payment Methods
| Method |
How |
| Online banking |
Pay to CRA |
| CRA My Payment |
Credit card or Interac |
| Pre-authorized debit |
Set up with CRA |
| Cheque |
Mail with remittance voucher |
Quick Method of Accounting
If you’re a small business with sales under $400,000, the Quick Method simplifies GST/HST accounting:
| How It Works |
Details |
| Charge |
Full GST/HST to customers |
| Remit |
Reduced rate (varies by province/business) |
| Keep |
The difference — no ITC tracking |
| Example (Ontario service business) |
Amount |
| Sales |
$100,000 |
| GST/HST collected |
$13,000 |
| Quick Method rate |
8.8% |
| Remittance |
$9,944 |
| You keep |
$3,056 |