MISSISSAUGA, ON, October 9, 2026 –
Bestax Accountants, a Mississauga-based accounting and tax firm, has released a practical guide on how to register for an HST number with the CRA in Canada. The guide explains who must register, what information to prepare, how to apply and what changes once an account is open.
Under current CRA rules, any business that makes taxable sales in Canada and earns more than $30,000 over four consecutive calendar quarters must register for GST/HST. Taxi and ride-sharing drivers must register from their first fare, whatever their income. Once registered, a business must charge HST on its sales, file regular returns and send the tax it collects to the CRA.
Registration is free and, in most cases, can be completed online in a single session. The full guide is set out below.
Know When You Must Register for HST
In Canada, GST and HST share one account. If you register for GST, you are also registered for HST. The rate you charge depends on where your customer is, not on a separate registration.
The $30,000 Small Supplier Rule
Most businesses must register once they stop being a “small supplier.” You stay a small supplier as long as your taxable sales are $30,000 or less over any four consecutive calendar quarters.
There are two ways to cross the line:
| What happens | When you stop being a small supplier | When to start charging HST |
| You pass $30,000 in a single quarter | On the sale that takes you over $30,000 | On that same sale |
| You pass $30,000 over four quarters, but not in one quarter | At the end of the month after that quarter | On your first sale after that date |
According to the CRA’s rules on when to register for GST/HST, you have 29 days from your effective date to complete the registration in both cases.
When you count toward the $30,000, include zero-rated sales and the sales of any associated businesses. Leave out exempt sales, financial services, sales of capital property and goodwill from selling a business.
Businesses That Must Register Right Away
Some businesses must register from their first dollar, no matter how small their sales are:
- Taxi operators and commercial ride-sharing drivers, such as Uber and Lyft drivers
- Non-residents who sell admissions to events or seminars held in Canada
- Non-residents who host a convention in Canada where more than 25% of attendees live in Canada
Registering Before You Have To
You can also register voluntarily while you are still a small supplier. This lets you claim back the GST/HST you pay on business costs, and it can make a new business look more established to clients. The trade-off is that you must charge HST, file returns and usually stay registered for at least one year.
Gather Your Details Before You Apply
The online form times out after 10 minutes of inactivity, and you cannot save your progress. Having everything ready before you start saves you from filling it in twice.
Personal Information
The person submitting the application needs their last name, Social Insurance Number (SIN), date of birth and home postal code.
Business Information
- Legal business name and operating name
- Business Number (BN), if you already have one
- Business type, such as sole proprietor, partnership or corporation
- Names and SINs of all owners
- Physical and mailing addresses
- A short description of your main business activity
Tax Details
You will also be asked for three tax details:
- Effective date of registration: For mandatory registration, this is usually the day you stopped being a small supplier. For voluntary registration, it can be the day you apply or up to 30 days before.
- Fiscal year: For most sole proprietors, this is the calendar year. Corporations usually use the same year-end as their income tax return.
- Annual revenue: Your total taxable sales for the year. If you are just starting out, a reasonable estimate is fine.
If you don’t have a Business Number yet, don’t worry. You will get one at the same time as your HST account.
Register for Your HST Number Step by Step
Online registration is the fastest option, and most businesses get their number in one session. For owners who would like expert support with how to register for HST number requirements, Bestax Accountants can complete the process on their behalf. Otherwise, follow the steps below.
1. Sign In to Your CRA Account
You need a CRA account to use the online registration service. If you don’t have one, register for it first. Note that you cannot open a CRA account if you have unfiled personal tax returns.
2. Open Business Registration Online
Business Registration Online (BRO) lets you get a Business Number and a GST/HST account in the same session. You can also add a payroll account at the same time if you plan to hire staff.
3. Enter Your Business and Tax Details
Select the GST/HST program account and fill in the details you gathered earlier. Check your effective date carefully. It decides when you must start charging HST and which sales are covered.
4. Save Your HST Number
Your HST number is your nine-digit Business Number followed by RT0001, for example 123456789 RT0001. Save or print it before you close the session, because the CRA does not mail it to you. Then add your Business Number to your CRA account so you can manage it online.
Ontario and Nova Scotia businesses can also jump straight to their provincial business registration site from BRO once the federal part is done.
Other Ways to Register
Some businesses cannot use BRO. This includes a business owned by another corporation or partnership, a business where the owner has died, a Canadian business with only non-resident owners and anyone reopening a closed account.
In these cases, you can call CRA business enquiries at 1-800-959-5525 or send Form RC1 by mail or fax. Non-residents usually use Form RC1 and may need to pay a security deposit.
These cases take more care, especially if you need to backdate your registration by more than 30 days or set up several accounts at once. Get professional advice before you apply.
Start Charging HST the Right Way
Once you have your number, you must charge tax on your taxable sales from your effective date. The rate depends on where your customer receives the product or service.
| Province | Tax you charge |
| Ontario | 13% HST |
| Nova Scotia | 14% HST |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | 15% HST |
| Alberta, British Columbia, Manitoba, Saskatchewan and the territories | 5% GST |
| Quebec | 5% GST, plus QST registered separately with Revenu Québec |
Put your HST number on your invoices. Business customers need it to claim back the tax they pay you.
File Returns on Time
The CRA sets how often you file based on your annual taxable sales. Businesses with $1.5 million or less usually file once a year. Those between $1.5 million and $6 million file quarterly, and those above $6 million file monthly. All returns must now be filed online.
Claim Your Input Tax Credits
You can recover the GST/HST you pay on business costs, such as equipment, rent, software and supplies. These input tax credits reduce the tax you send to the CRA. Keep every receipt, since you need proof of the tax paid.
Avoid These Common Registration Mistakes
- Waiting too long: If you pass $30,000 and don’t register, you still owe HST on those sales. Since you never charged it, the money comes out of your own pocket.
- Charging HST before you are registered: You cannot collect tax without a valid number. Wait until your account is open.
- Picking the wrong effective date: A date that is too late leaves you short on tax owed. A date that is too early makes you liable for HST on sales where you never charged it.
- Forgetting to save your number: BRO shows your number once. If you close the page without saving it, you will need to contact the CRA.
- Mixing up GST and QST: In Quebec, you need a separate QST registration with Revenu Québec on top of your GST account.
Register Early and Stay Compliant
Registering for an HST number takes less time than most owners expect. Check your sales against the $30,000 limit, gather your details, then apply through BRO or by phone. Once you are registered, charge the right rate, keep good records and file on time.
“Many business owners only find out they should have registered after they have already passed the $30,000 limit,” said [Spokesperson Name], [Title] at Bestax Accountants. “By then, they often owe HST on sales where they never charged it. Registering on time, with the right effective date, protects your margins from day one.”
Businesses that need help with HST registration, backdated registrations or ongoing GST/HST filing can contact Bestax Accountants for a free consultation.
Frequently Asked Questions
Does It Cost Anything to Get an HST Number?
No. Registering with the CRA is free, whether you apply online, by phone or by mail.
How Long Does Registration Take?
Online registration through BRO usually gives you your number right away. Applications by mail or fax can take several weeks.
Do I Need a Separate HST Number for Each Province?
No. One GST/HST account covers all of Canada. You simply charge the rate that applies where your customer is. Quebec’s QST is the only separate registration.
About Bestax Accountants
Bestax Accountants is an accounting and business consulting firm with offices in Mississauga, Ontario, and Dubai, UAE. The firm supports small and mid-sized businesses across Canada with bookkeeping, GST/HST registration and filing, payroll, and personal and corporate tax.
