The short answer
To register for GST or HST, use the CRA's Business Registration Online. You get your business number and your GST number at the end of the session. The CRA's page lists no fee.
Registration is mandatory past $30,000 in worldwide taxable revenue for most businesses, and you have 29 days from your effective date. In Quebec, you register with Revenu Québec. Checked with the CRA on October 31, 2026.
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Do you need to register?
The CRA's page on when to register and start charging says most businesses stay small suppliers until their worldwide taxable revenue, including associates' revenue, goes over $30,000 in a single calendar quarter or over four consecutive calendar quarters.
Our business number guide has the full test, with a worked example, and weighs up voluntary registration.
Two exceptions are worth knowing. Self-employed taxi operators and commercial ride-sharing drivers must register even as small suppliers. And you generally can't register if you only make exempt supplies.
What to gather first
Do this before you sign in. The CRA's register for a GST/HST account page says the session times out after 10 minutes of inactivity, and you can't save partway through.
- About you: last name, SIN, date of birth and home postal code.
- About the business: legal or trade name, BN if you have one, business type, the name and SIN of every owner, physical and mailing addresses, and a description of your main activity.
- About the account: effective date, fiscal year and expected annual revenue. A new business can give a reasonable estimate.
- A CRA account. You need one to use BRO. Since July 14, 2026, BRO is available only through your CRA account, and you sign in with CRA credentials, a Sign-In Partner, or a provincial partner (British Columbia or Alberta). The CRA says you can't register for a CRA account if you haven't filed your taxes or have enhanced protection on.
How to register for GST, step by step
Since November 3, 2025, new BN and program account registrations must be done online, according to the CRA's announcement. BRO is open 21 hours a day, 7 days a week, and closes from 3 am to 6 am ET. These are the steps on the CRA's June 2026 notice:
- Sign in to your CRA account.
- On the Welcome page, select Add account, then Business account.
- Select Register a business.
- Accept the disclaimer and follow the instructions, then choose a GST/HST account.
- Save or print your confirmation. It shows your BN and GST/HST account number. The CRA doesn't mail you the BN.
You need a BN before you can have a GST/HST account. You can have only one BN per business, so new accounts are added to your existing BN.
If your business is in Quebec
Do not use these steps. The CRA's registration page says that if your business is physically located in Quebec, you must register and file your GST/HST returns with Revenu Québec and use its forms. RC4022 gives its number: 1-800-567-4692.
When you can't use BRO
The CRA lists these cases: reactivating a closed program account, a business owned by another business, a business whose owner or director has died, and a Canadian business owned only by non-residents. Guide RC4022 names Form RC1 as the other way to register.
Your effective date
| How you register | Your effective date |
|---|---|
| Mandatory | Usually the day you stop being a small supplier |
| Voluntary | Usually the day you request the account, or up to 30 days earlier |
| Taxi or commercial ride-sharing driver | The day you start providing taxable passenger transportation |
BRO won't take a date more than 30 days in the past. That needs a separate backdating request.
If you are late
The tax doesn't wait for your number. RC4022 says you charge GST/HST on the sale that takes you over the limit in a quarter, even before you register. GST/HST Memorandum 2-1 says registration takes effect on the day you were required to be registered, so it can apply back in time. If you seem to be required to register and don't, the CRA can send a notice of intent and may register you 60 days later.
What your GST/HST number looks like
The CRA's page on program accounts gives the format: your 9-digit BN, a 2-letter identifier and a 4-digit reference number. Its example is 123456789 RT 0001, where RT marks a GST/HST account.
So a "GST number" and an "HST number" are the same account. The tax your client pays depends on the place of supply. See GST or HST for the rate by province.
Clients can check your number with the CRA. See how to look up a GST/HST number.
What happens after you register
- You charge GST/HST from your effective date.
- Your number goes on your invoices. The CRA's input tax credit rules call for it on sales of $100 or more. How to write an invoice has the full list.
- You file returns. The CRA generally assigns an annual reporting period. With annual revenue of $1,500,000 or less, annual is the default, and you can elect monthly or quarterly.
- Voluntary registrants may have to stay in. RC4022 says to stay registered for at least one year before you ask to cancel.
Common questions
How do I register for GST/HST?
Online, through the CRA's Business Registration Online (BRO). Sign in to your CRA account, select Add account, then Business account, then Register a business, and follow the instructions. Since November 3, 2025, new registrations must be done online, with a few exceptions.
How do I register for a GST number?
You get it when you register. You need a business number (BN) first, and BRO handles both. You get your BN and account details immediately, so save or print the confirmation.
What does a GST/HST number look like?
It has three parts: your 9-digit BN, the letters RT, and a 4-digit reference number. The CRA's example is 123456789 RT 0001.
When do I have to register for GST/HST?
When you stop being a small supplier. For most businesses that means going over $30,000 in worldwide taxable revenue in one calendar quarter or over four consecutive calendar quarters. You must register within 29 days of your effective date.
How do I register for GST in Quebec?
With Revenu Québec, not the CRA. The CRA says a business physically located in Quebec must register and file its GST/HST returns with Revenu Québec.
Does GST/HST registration cost anything?
The CRA's registration page lists no fee.
Can I register for GST/HST before I reach $30,000?
Yes. A small supplier can register voluntarily. The effective date is usually the day you request the account, or up to 30 days earlier. You may need to stay registered for at least one year before you can ask to cancel.
Can I use Biller for my GST/HST number?
Registration happens with the CRA. Once you have your number, you can add it to your Biller business, and your invoices can show it along with the tax.
Related guides
- Business numbers, the $30,000 test and voluntary registration
- How to look up a GST/HST number
- GST/HST guide for small businesses: rates and filing
- GST or HST: which tax applies in each province
- How to write an invoice
General information, checked on Canada.ca on October 31, 2026. It is not tax advice. Rules change, so confirm your situation with the CRA or an accountant.