Who this guide is for

You are a freelancer, contractor, or small business owner in Canada and you are wondering whether you need a GST/HST number, when, and how to get one. This guide walks through the CRA's rules in plain language: the $30,000 small supplier test, who has to register no matter what, how to apply, and what changes once you are registered.

This is general information based on the Canada Revenue Agency's published guidance, checked September 2026. It is not tax advice. Your situation (associated businesses, exempt or zero-rated sales, non-resident status) can change the answer, so talk to an accountant before you rely on it.

What a GST/HST number actually is

When you register, the CRA gives you two things that people often mix up:

  • A business number (BN): a 9-digit number that identifies your business with the CRA.
  • A GST/HST program account: your BN plus the letters RT and a 4-digit reference number, for example 123456789 RT0001. That full 15-character number is your "GST/HST number," and it is what goes on your invoices.

If you already have a BN (for example, because you opened a payroll account, which uses RP0001), you add an RT account to the same BN. You do not need a second business number.

Do you have to register? The $30,000 small supplier test

Most businesses do not have to register until they stop being a small supplier. The CRA defines a small supplier as a business whose revenue from worldwide taxable supplies (including those of associated businesses) was $30,000 or less in a single calendar quarter and over the last four consecutive calendar quarters.

There are two separate tests, and they trigger registration at different times.

Test 1: the single calendar quarter test

If you go over $30,000 in one calendar quarter on its own, you stop being a small supplier immediately. You must register, and charge GST/HST, starting with the sale that pushed you over $30,000. There is no grace period for this one.

Test 2: the four consecutive calendar quarters test

If you pass $30,000 only when you add up the last four calendar quarters (the "rolling" or "last four quarters" test), you get a short grace period. You remain a small supplier until the end of the month following the quarter in which you crossed the line.

For example, if your four-quarter total goes over $30,000 in the quarter ending March 31, you stop being a small supplier on April 30. You then have to charge GST/HST starting with your first taxable sale after that date, and register within 29 days of your effective date of registration.

Calendar quarters are January to March, April to June, July to September, and October to December. They are not your fiscal quarters.

Different thresholds for charities and public service bodies

Public service bodies (such as non-profits, municipalities, and schools) use a $50,000 threshold instead of $30,000. Registered charities and public institutions can also be small suppliers if their gross revenue is $250,000 or less, under a separate test. If you run a charity or non-profit, read the CRA's guides for your sector or ask an accountant, because the rules differ from the ones in this guide.

Who must register even under $30,000

The small supplier exception does not apply to everyone. According to the CRA, you must register for GST/HST even if your revenue is under $30,000 if you are:

  • A taxi operator or commercial rideshare driver. If you drive for a rideshare app as a self-employed driver, you must register before your first fare, regardless of income.
  • A non-resident who sponsors a convention in Canada where more than 25% of attendees are Canadian residents.
  • A non-resident selling admissions in Canada to a place of amusement, a seminar, an activity, or an event.

Separately, non-resident businesses that sell digital products or services, or platform-based short-term accommodation, to Canadian consumers must register under the simplified GST/HST regime once those sales exceed $30,000 over a 12-month period. That is a different registration system from the one described in the rest of this guide.

Voluntary registration: pros and cons

If you are under the threshold, you can still register voluntarily as long as you make taxable sales in Canada. The effective date is usually the day you request the account, or up to 30 days before that.

Reasons to register early:

  • You can claim input tax credits (ITCs). Once registered, you recover the GST/HST you pay on business purchases like equipment, software, tools, and a vehicle used for business. If your startup costs are significant, that can add up.
  • Your business clients usually do not care. A GST/HST registered business customer can claim back the tax you charge them as an ITC, so charging it rarely makes you less competitive when you sell to other businesses.
  • No scramble later. If you expect to cross $30,000 soon, registering now means you will not have to track quarters closely or re-price existing contracts mid-project.

Reasons to wait:

  • Consumers pay more. If you sell to the public, adding 5% to 15% makes your price higher for people who cannot claim it back.
  • You must file returns. Even with no sales in a period, you file a return (a "nil" return).
  • You are committed for a year. The CRA says you must stay registered for at least one year before you can cancel, unless you stop your commercial activities.

How to register for a GST/HST number, step by step

The CRA offers three ways to register. Online is the one the CRA recommends as fastest.

Step 1: Gather your information

Before you start, have these ready (based on the CRA's list for Business Registration Online):

  1. Your legal name, Social Insurance Number (SIN), date of birth, and home postal code. For partnerships and corporations, the names and SINs of owners or directors.
  2. Your business's legal name and operating name, if different.
  3. Your business type (sole proprietorship, partnership, corporation).
  4. Your business and mailing addresses.
  5. A short description of your main business activity.
  6. Your fiscal year end.
  7. Your estimated annual revenue.
  8. The effective date of registration you want (for mandatory registrants, the date you stopped being a small supplier; for voluntary registrants, today or up to 30 days back).

Step 2: Register online through Business Registration Online (BRO)

Business Registration Online lets you get a business number and a GST/HST account in one session, and add other program accounts such as payroll at the same time. You need to sign in with a CRA account to use it.

Two practical points from the CRA: your session times out after 10 minutes of inactivity and you cannot save a partial application, so have everything in front of you. And your BN and GST/HST account number are shown at the end of the session and are not mailed to you, so save or print them before you close the page.

Step 3 (alternative): Register by phone or by mail

  • By phone: eligible registrants can call CRA Business Enquiries at 1-800-959-5525.
  • By mail or fax: fill in Form RC1, Request for a Business Number and Certain Program Accounts, and send it to your tax centre. This is slower, and some situations require it (for example, the CRA says directors, partners, and trustees with a temporary SIN starting with 9 can register for a GST/HST account only with Form RC1).

Step 4: Record your effective date and set up invoicing

Once you have your number, update your invoices to show your GST/HST registration number and the tax charged. If your effective date was in the past (for example, you crossed the threshold a few weeks ago), you are responsible for GST/HST on taxable sales from that date, even if you did not charge it at the time.

Registering in Quebec: GST and QST with Revenu Québec

Quebec works differently. If your business is physically located in Quebec, Revenu Québec administers the GST/HST, not the CRA. You register and file your GST/HST returns with Revenu Québec, using its forms.

Quebec also has its own sales tax, the QST at 9.975%. Revenu Québec uses the same $30,000 small supplier threshold for the QST, calculated on your worldwide taxable supplies in a calendar quarter or the four preceding calendar quarters. You can register through Revenu Québec's online services, in My Account for businesses, or with form LM-1, Application for Registration.

Other provinces with a separate sales tax (British Columbia, Saskatchewan, and Manitoba) have their own registration rules too. Our GST, HST, PST and QST rates guide covers who collects what in each province.

When do you start charging GST/HST?

  • Voluntary registrants: from your effective date of registration.
  • Single quarter test: from the sale that took you over $30,000 in that quarter.
  • Four-quarter test: from your first taxable sale after the end of the month following the quarter in which you went over.

The rate you charge depends on where the sale is made, not where you are based. A Calgary consultant who bills an Ontario client generally charges 13% HST, not 5% GST. Use our sales tax calculator and our rates by province guide to get the right rate.

How often you file: annual, quarterly, or monthly

The CRA assigns your reporting period based on your annual taxable supplies (including associated businesses):

FeatureAssigned periodOptional choices
$1.5 million or lessAnnualQuarterly or monthly
More than $1.5 million up to $6 millionQuarterlyMonthly
More than $6 millionMonthlyNone
GST/HST reporting periods by annual taxable supplies, per CRA guide RC4022, checked September 2026.

Most new small businesses start as annual filers. If you are an individual with business income and a December 31 fiscal year end, your annual GST/HST return is due June 15, but any balance owing is due April 30. Annual filers whose net tax was $3,000 or more in either of the two preceding fiscal years must also pay quarterly instalments.

Some owners switch to quarterly filing voluntarily so the tax owing does not pile up into one large annual bill. That is a cash flow choice, not a legal requirement.

The quick method of accounting

The quick method is an optional, simplified way to calculate the GST/HST you remit. Instead of tracking every input tax credit on operating expenses, you remit a fixed percentage of your GST/HST-included sales. You can still claim ITCs on capital purchases such as equipment.

Who can use it: registrants with a permanent establishment in Canada whose annual worldwide taxable supplies (including GST/HST, and those of associates) are $400,000 or less. Some businesses cannot use it at all, including those providing legal, accounting, or actuarial services, and those providing bookkeeping, financial consulting, tax consulting, or tax return preparation services.

How it works: the remittance rate depends on your province and whether you mainly provide services or resell goods. For example, a service business with a permanent establishment in Ontario remits 8.8% of its HST-included sales made in Ontario, rather than the 13% it collected, and keeps the difference in exchange for giving up ITCs on day-to-day expenses. You also get a 1% credit on the first $30,000 of eligible supplies each fiscal year.

How to elect: file Form GST74 by the due date of the return for the first reporting period you want to use it. Once in, you must stay in for at least one year before you can revoke it.

The quick method tends to suit service businesses with low taxable expenses. If you buy a lot of taxable materials, the regular method may leave you better off. Run the numbers both ways, or ask your accountant to.

Input tax credits: getting back the tax you pay

Once registered, you can claim input tax credits for the GST/HST you paid on purchases used in your commercial activities. ITCs reduce the tax you remit, and if your ITCs are larger than the tax you collected in a period, you get a refund.

You need proper records to support each claim. The CRA's documentation requirements depend on the purchase amount, with thresholds at $100 and $500 (effective April 20, 2021). For purchases of $100 or more, your receipt or invoice needs to show the supplier's name and GST/HST registration number, along with the tax charged. Keep every receipt, even small ones.

Software that makes GST/HST easier

Once you are registered, the ongoing work is charging the right rate on each invoice, tracking the tax you collect and pay, and pulling the totals for your return. Most invoicing and accounting tools built for Canada can set GST, HST, PST, and QST rates per customer or per line and produce a sales tax report for filing.

Software does not make the legal decisions for you. It applies the rates you set up, so the place-of-supply rules above still matter.

A quick checklist

  1. Add up your taxable sales by calendar quarter and over the last four quarters.
  2. Check whether you are in a must-register group (taxi, rideshare, certain non-residents).
  3. Decide whether voluntary registration is worth it for your costs and customers.
  4. Register through Business Registration Online (or Revenu Québec if you are in Quebec).
  5. Save your BN and RT0001 account number.
  6. Update your invoices and start charging from your effective date.
  7. Note your filing period and due dates, and decide on the regular or quick method.
  8. Keep every receipt for input tax credits.

Frequently asked questions

Do I need a GST/HST number if I make less than $30,000?

Usually not. If your worldwide taxable sales stay at $30,000 or less in any single calendar quarter and over the last four consecutive calendar quarters, you are a small supplier and registration is optional. Taxi operators and commercial rideshare drivers are the main exception: they must register from their first fare.

How long does it take to get a GST/HST number?

If you register through Business Registration Online, you get your business number and GST/HST account number at the end of the online session. The CRA does not mail it to you, so save or print it before you close the page.

Is a GST/HST number the same as a business number?

Not quite. Your business number (BN) is the 9-digit identifier for your business. Your GST/HST account adds the RT program identifier and a reference number, for example 123456789 RT0001, which is the 15-character number you put on invoices.

Should I register voluntarily before I hit $30,000?

It can make sense if you have real startup costs, because registrants can claim input tax credits for the GST/HST paid on business purchases. The tradeoff is that you must charge tax, file returns, and stay registered for at least one year.

I am in Quebec. Do I register with the CRA?

No. If your business is physically located in Quebec, Revenu Québec administers both the GST/HST and the QST for you. You register and file with Revenu Québec, generally for both taxes at once.

How often do I file GST/HST returns?

It depends on annual taxable supplies: $1.5 million or less is an annual filer by default, more than $1.5 million up to $6 million files quarterly, and more than $6 million files monthly. Annual filers can choose to file more often.

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