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Register for GST/HST in Canada

Register your Canadian business for GST/HST with the CRA once revenue exceeds $30,000 in four consecutive calendar quarters or voluntarily from the start.

This guide is for planning and preparation. Details may change, so verify current requirements with the official sources before applying, paying fees, or submitting documents.

Review and freshness

This guide has a recorded editorial review date. Always verify final requirements, fees, forms, and appointment rules with official sources before applying.

Reviewed
Recently updated
Last reviewed 2026-04-27Status: Reviewed - reviewed within the last 30 days

Estimated timeline

1 to 5 business days

Estimated fees

Usually free

Who this is for

Small business owners, freelancers, and self-employed individuals operating in Canada.

Location

Canada

Eligibility

Revenue threshold

Mandatory registration once taxable supplies exceed C$30,000 in any four consecutive calendar quarters.

Voluntary registration

Businesses below the threshold can register voluntarily to claim input tax credits.

Required documents checklist

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Visual step flow

Scan the process before you start

Use this overview to understand the order, then track each item in the checklist below.

4 steps
  1. Check if registration is required

    Review whether your taxable supplies have crossed the $30,000 threshold in any four consecutive quarters.

  2. Register online with CRA My Business Account

    Log in to My Business Account and add a GST/HST account to your Business Number.

  3. Choose your reporting period

    Select annual, quarterly, or monthly filing based on revenue level.

  4. Start collecting and remitting

    Begin charging GST/HST on taxable supplies and remit net tax by the filing deadline.

Step-by-step instructions

Use this as a working checklist from preparation through submission.

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Estimated fees

Registration fee

GST/HST registration is free.

CA$0

Before submitting

Avoid rejected applications and wasted trips

Check these practical points before you pay fees, attend appointments, or hand over original documents.

Common mistakes

Check twice
  • Waiting too long after crossing the $30,000 threshold — registration is required within 29 days.
  • Not tracking input tax credits on business purchases from day one.
  • Mixing HST (harmonized provinces) and GST rates incorrectly across provinces.

FAQ

Do I charge GST or HST?

It depends on the province of supply. Harmonized provinces use HST; others use GST, sometimes alongside provincial sales tax.

What are input tax credits?

ITCs allow you to recover the GST/HST paid on business-related purchases and expenses.

Source and review

Reviewed
Recently updated
published
Last reviewed 2026-04-27

This guide has a recorded editorial review date. Requirements, fees, forms, and timelines can change. Use this guide as preparation support, then verify final details with the official source before submitting anything.