The phrase "gst hst registration steps" refers to the actions a Canadian business takes to open a GST/HST account with the Canada Revenue Agency so it can charge, collect, and remit federal sales tax. In summary: decide whether you must register, collect the required information, choose a registration method, submit your request, and begin charging and filing as required. The ordered checklist below follows CRA guidance and links to the official pages you will use.
Why GST/HST registration matters for your business
Registering for a GST/HST account matters because it formally authorizes your business to collect sales tax from customers, remit those amounts to the CRA, and claim input tax credits for GST/HST paid on qualifying business purchases. Registration creates ongoing filing and remittance obligations and produces a program account connected to your Business Number for tax administration.
Failure to register when required can result in amounts owing for tax that should have been collected, plus penalties and interest. Conversely, voluntary registration can help recover GST/HST paid on expenses, which may improve net cash cost for capital purchases or operating supplies. For authoritative background and the CRA’s explanation of business obligations, see the CRA GST/HST overview.
GST/HST for businesses on Canada.ca
Who must register: the small supplier rule and taxable supplies
Most businesses that make taxable supplies in Canada must register for GST/HST unless they qualify as a small supplier. The CRA generally uses a $30,000 revenue threshold measured over four consecutive calendar quarters: if your taxable supplies and those of your associates exceed this threshold you must register and start charging GST/HST. Businesses that provide only exempt supplies do not need to register. The CRA guidance on when to register explains these rules and the exceptions in greater detail. (When to register for and start charging the GST/HST - Canada.ca)
When to register for and start charging the GST/HST
Step-by-step registration process
Below are the gst hst registration steps in the order most businesses follow. Each step mirrors the CRA’s registration flow so you can complete the process with minimal follow up.
- Decide whether to register now. If you are not a small supplier or you expect to exceed the small supplier threshold, plan to register before you must start charging tax. If your taxable supplies stay under the threshold you may defer registration, but consider voluntary registration if you need to recover input tax credits.
- Gather the required information. Have your business name, ownership details, address, fiscal year, estimated annual revenue, and preferred effective date ready. If you already have a Business Number (BN) the CRA will add a GST/HST program account to it; if not, the CRA will issue a BN during registration.
- Choose a registration method. You can register online, by phone, by mail, or through an authorized representative. For most residents the CRA recommends Business Registration Online as the fastest option.
- Submit your registration. Complete the online flow or form, select your effective date and fiscal year, provide the revenue estimate and business details, and confirm contact information. The CRA will create a GST/HST program account and supply the account details you need to start collecting tax.
- Begin charging, recording and filing. From the effective date you selected you must charge the appropriate GST or HST on taxable sales, keep accurate records, file returns on the assigned reporting schedule, and remit the tax collected. Keep supporting documentation for any input tax credits you claim.
For the official, stepwise registration flow and access to CRA forms consult the CRA registration page.
Register for a GST/HST account at Canada.ca
Choose how to register: online, phone, mail, or representative
Business Registration Online (BRO) is the fastest method for residents and lets you register for a Business Number and program accounts such as GST/HST and payroll in one session. If you cannot register online you may call the CRA, submit paper forms, or appoint an authorized representative to register and manage communications. Using a representative is common when a business prefers an accountant to complete setup and ongoing filings.
Business Registration Online on Canada.ca
Set your effective date and fiscal year
During registration you must select an effective date for your GST/HST account. When using BRO you are required to choose an effective date within the last 30 days. If you need the account to start earlier than the 30-day online limit, you can request that the CRA backdate the registration. The CRA reviews backdating requests and decides the appropriate start date based on the facts you provide. (Request a GST/HST registration to be backdated by more than 30 days - Canada.ca)
Requesting a backdated GST/HST registration
What you will submit and what happens next
The CRA collects your effective date of registration, your GST/HST fiscal year, an estimate of total annual revenue, and basic personal and business information. If you do not already have a Business Number, one will be issued during registration. After registration, the immediate responsibilities are to charge GST/HST from the effective date, keep complete books and records, file returns according to your reporting frequency, and remit tax collected by the deadlines.
Get a GST/HST number and manage your account on Canada.ca
Voluntary registration and backdating rules
A small supplier may choose to register voluntarily. Reasons include the ability to claim input tax credits for GST/HST paid on business purchases and to present an appearance of formal compliance to customers or suppliers. Voluntary registration, however, creates ongoing filing and remittance obligations and may affect pricing and cash flow because you must charge tax on sales.
If you need an effective date earlier than the 30-day limit allowed by the online flow, request backdating from the CRA. The CRA evaluates such requests and may adjust the registration start date where appropriate. Keep documentation that supports your requested start date, such as sales records or invoices, to make the backdating request smoother.
Register voluntarily for a GST/HST account
Pre-registration checklist: documents and data to have ready
- Legal business name and operating name
- Owner or principal contact full name and personal identifier
- Business and mailing address, telephone and email
- Preferred effective date for GST/HST registration
- Fiscal year end for GST/HST reporting
- Estimated total annual revenue from taxable supplies
- Business structure: sole proprietor, partnership, corporation
- Existing CRA Business Number if available
- Copies of recent invoices or sales records if you plan to request backdating
Having this information ready will let you complete the gst hst registration steps in a single session when using the online flow.
Common objections and decision criteria
Business owners often weigh the administrative cost of registration against the benefits of claiming input tax credits and complying with the law. The following decision points are practical and rooted in CRA guidance.
- Revenue under $30,000 If your taxable supplies remain under the threshold you are a small supplier and are not required to register. If you expect growth above the threshold within the near term, registering before you reach it can reduce administrative friction later.
- Only exempt supplies If you sell only exempt goods or services you do not register because GST/HST does not apply to those sales.
- Administrative burden Registration requires filings and remittances. Some businesses delay registration until revenue stabilizes to avoid extra administration, while others register to recover tax on input costs.
- Cash flow and pricing Collecting GST/HST affects customer invoices and your cash flow. Consider whether you will pass tax onto customers or absorb it, and how remittances will affect timing of cash payments.
For full details on required registration and exceptions refer to the CRA memorandum on required registration.
Required registration guidance on Canada.ca
Ontario-specific notes and how Verma Accounting can help
Ontario residents can use Business Registration Online to obtain a Business Number and register for a GST/HST account in a single session. If you prefer hands-on support, Verma Accounting & Financial Services offers business registration assistance including completing the BRO flow, requesting representative authorization, advising on effective dates and reporting frequency, and setting up bookkeeping and compliance processes.
Verma can act as an authorized representative to liaise with the CRA on your behalf and to set up your account correctly so returns and remittances proceed without surprises. Learn more about Verma’s business registration services and request a free consultation to complete registration reliably and quickly.
Business Registration Online and business registration at Verma Accounting
Next steps and quick references
When you are ready to act: confirm whether you must register, gather the checklist items above, choose Business Registration Online if you can, and submit your registration with the selected effective date. If you require backdating beyond BRO’s online limit, bring supporting sales records when you request the adjustment. If you prefer professional help, an accountant can act as your authorized representative and complete registration and setup for you.
- Register for a GST/HST account
- When to register for and start charging the GST/HST
- Request backdating of your registration
Frequently asked questions
If your taxable supplies are under the small supplier threshold you are not required to register. The CRA measures the $30,000 threshold over four consecutive calendar quarters to determine small supplier status. Review the CRA guidance on when to register for the exact tests and timing.
Yes. A small supplier may register voluntarily. Voluntary registration allows you to claim input tax credits for GST/HST paid on business purchases but also creates obligations to charge GST/HST on your sales, file returns, and remit tax collected. Consider whether the benefit of claiming input tax credits outweighs the additional administrative obligations.
When you register you select an effective date. Business Registration Online requires an effective date within the last 30 days. If you need a start date earlier than 30 days you can request that the CRA backdate your registration; the CRA will assess the request and set the date according to the information you provide.
The CRA asks for your preferred effective date, fiscal year for GST/HST, estimated annual revenue, business and contact details, and ownership information. If you do not have a Business Number the CRA will issue one during registration. Having invoices or sales records ready can help if you plan to request backdating.
Yes. You can appoint an authorized representative to register on your behalf and to interact with the CRA. Many businesses ask their accountant to complete the registration, request representative authorization, and set up the account for correct reporting and remittance.
For CRA instructions and the official registration forms, see the GST/HST account pages linked above. If you would like professional help to complete the gst hst registration steps, Verma Accounting & Financial Services can complete the Business Registration Online flow, request representative authorization, and set up ongoing compliance. Contact Verma Accounting & Financial Services to request a free consultation and hands-on support.