How do I apply for GST registration?
How do I register for a GST account?
You can register online or call 1-800-959-5525.
Information you'll need to have when you apply:
- Name and social insurance number (SIN) of all owners
- Date of birth
- Mailing and physical address
- Business name
- Business number (if the business already has one)
- Type of business or organization (such as sole proprietor, partnership, corporation, registered charity)
- Description of major business activity
- Frequency of filing — monthly, quarterly or annually (choose annually)
- Estimated annual sales — both in Canada and worldwide sales. These will be the same if you only sell in Canada.
- Year-end date (should match your corporate year-end)
When do I need to register for a GST number?
Register for GST/HST when you exceed $30,000 in sales at any point in the year.
You can register for GST at any time, but it is important to know that you have to register and collect when the following situations apply:
- If you reach $30,000 in a single quarter, you have to begin charging GST on the final sale that made you exceed $30,000 in sales.
- If you earn over $30,000 over the course of the whole year, then you need to register and collect GST at the beginning of the month following that quarter that exceeded $30,000.
View CRA's detailed GST/HST rules.
If you're just starting out in business and have significant start-up costs or any major purchases, it may be beneficial to register for GST immediately. You can use the GST on all those purchases as input tax credits and get that GST refunded.
If you're unsure on whether you're required to register for GST, ask your accountant.