Register for a GST/HST account

Mandatory registration

Depending on your type of business, your effective date of registration may be different.

The effective date of registration is usually the day you stop being a small supplier , but it can also be an earlier date based on the small supplier limits for different types of businesses.

For details: When to register for and start charging the GST/HST

Taxi operator or commercial ride-sharing driver

It is mandatory to register even if you are small supplier. Your effective date of registration is the day you start supplying taxable passenger transportation services.

Voluntary registration

If you register voluntarily for a GST/HST account when you are still a small supplier, your effective date of registration is usually the date of your request. It may also start up to 30 days before your request date.

For details: Register voluntarily for a GST/HST account

Fiscal year is the same as your tax year for income tax purposes

Your fiscal year for GST/HST purposes is usually the same as your tax year for income tax purposes. The tax year generally is the calendar year for the following:

• Individuals and certain trusts
• Professional corporations who are members of a partnership (such as the professional practice of a lawyer, doctor, or an accountant)
• Partnerships with at least one member who is an individual, a professional corporation, or another affected partnership

Using a non-calendar tax year

If you want to use a non-calendar tax year, it must be approved by the Canada Revenue Agency (CRA). In these cases, you may want to use the same year as your GST/HST fiscal year.

A corporation generally uses the same fiscal year for both income tax purposes and GST/HST purposes. If a corporation uses a non-calendar tax year for income tax purposes, it can elect to use a calendar year for its GST/HST fiscal year.

If you are a corporation using a non-calendar year for both income tax purposes and GST/HST purposes, you must inform the CRA right away if you change to another non-calendar tax year for income tax purposes. Your GST/HST fiscal year will be changed to match it.

For details: Make changes to an account - Fiscal year

Your total annual revenue include revenues from:

• Taxable sales, leases, and other supplies (including zero-rated supplies )
• Taxable supplies of all your associates

Do not include revenues from:

• Exempt supplies
• Financial services
• Sales of capital property
• Goodwill from the sale of the business

For new businesses

If you are just starting your business, you may give the CRA a reasonable estimate of your income for the year.

Personal information

For online registration, the person submitting the request must provide their:

• Last name
• Social Insurance number (SIN)
• Date of birth
• Postal code of home address (where you live)

Business information

You must provide all of the following information about your business:

• Business name
• Business number (BN), if you have one
• Type of business (for example: sole proprietor, partnership, corporation, domestic worker, trust)
• Name and SIN of all owners
• Physical and mailing addresses
• Description of major business activity

Phone numbers

In Canada or United States:

 1-800-959-5525 (opens up phone application) 1-800-959-5525

Yukon, Northwest Territories and Nunavut:

 1-866-841-1876 (opens up phone application) 1-866-841-1876

Teletypewriter (TTY):

 1-800-665-0354 (opens up phone application) 1-800-665-0354

Canada Video Relay Service (VRS):

Register with Canada VRS to download the app and call the VRS line

Hours

Business accounts – Hours of service

Date	Hours
Monday to Friday	8 am to 8 pm ET
Saturday and Sunday	Closed

Closed on public holidays