What Happens After You Register for GST in Canada?
You hit the $30,000 threshold, registered for your GST/HST account, and got your Business Number from CRA. Now what? Most guides stop at registration. This one starts there.
Quick Answer
Once registered, you must charge GST/HST on every taxable invoice to Canadian clients, show your registration number on your invoices, and file returns on CRA's assigned schedule. Most new registrants file annually. Self-employed individuals with a December 31 year-end pay any balance by April 30 and file by June 15. The Quick Method saves many low-expense service businesses money, though some professions cannot use it.
Not registered yet? Read when you need to register for GST/HST in Canada first.
Your Business Number and GST Account
When CRA approves your registration they issue a 9-digit Business Number (BN) with a GST/HST program account attached. It looks like 123456789 RT0001. The RT refers to your GST/HST account. Keep this number somewhere accessible, since you'll put it on every invoice you send from now on.
What Changes on Day One
Three things are now true that weren't true yesterday:
You must charge GST/HST on every taxable sale.
This is not optional. From the date your registration is effective, every invoice needs to include GST/HST on top of your rate.
You must track GST/HST separately from your income.
The GST you collect belongs to CRA, not you. It is not your money. The most common mistake new registrants make is spending it.
You must file GST/HST returns on a schedule.
CRA assigns your filing frequency based on your revenue, usually annual for new registrants under $1.5M.
What to Charge Your Clients
The rate depends on your client's province, specifically where the supply is made, which is usually where your client is located. Use our GST/HST Calculator to determine the right rate for your client.
| Province | Rate | Type |
|---|---|---|
| Ontario | 13% | HST |
| British Columbia | 5% | GST |
| Alberta | 5% | GST |
| Quebec | 5% | GST |
| Manitoba | 5% | GST |
| Saskatchewan | 5% | GST |
| New Brunswick | 15% | HST |
| Newfoundland & Labrador | 15% | HST |
| Nova Scotia | 14% | HST |
| Prince Edward Island | 15% | HST |
| Yukon | 5% | GST |
| Northwest Territories | 5% | GST |
| Nunavut | 5% | GST |
Note: Quebec also charges QST (9.975%) separately from the 5% GST, and it is administered by Revenu Québec. If you make taxable supplies in Quebec and are registered for QST (which may be required, or done voluntarily), you charge and remit the QST yourself. Do not assume the customer handles it. Check your QST obligations with Revenu Québec.
Quick Method vs Regular Method: Which One Saves You More
Once registered you choose how to calculate your remittance. Many low-expense side hustlers benefit from the GST Quick Method Calculator, but it is not automatic. Some professions are excluded, and it is not always the cheaper option, so run both methods before you elect.
Regular Method
You remit the difference between GST/HST you collected and GST/HST you paid on business expenses. More accurate but more work.
Quick Method
You multiply your total revenue including GST by a flat CRA rate. Less math, less tracking, and for most service-based side hustlers it results in a lower remittance.
Quick Method flat rates for service providers:
- 8.8% in Ontario (13% HST)
- 9.4% in Nova Scotia (14% HST)
- 10% in New Brunswick, Newfoundland & Labrador, and PEI (15% HST)
- 3.6% if you're in a province with 5% GST
These rates apply to eligible service businesses. Some professions (accounting, bookkeeping, legal, financial consulting, and tax preparation, among others) cannot use the Quick Method at all, and certain supplies are carved out of the calculation, including zero-rated sales and sales of capital assets. Confirm your eligibility before electing.
Worked example: Ontario freelancer, $50,000 revenue
Regular Method: Collected $6,500 HST, paid $800 HST on expenses. Remit $5,700.
Quick Method: $56,500 total including HST × 8.8% = $4,972. Remit $4,972.
Saving: $728 by using the Quick Method.
You hit the $30,000 threshold, registered for your GST/HST account, and got your Business Number from CRA. Now what? Most guides stop at registration. This one starts there. If you haven't registered yet, see our guide on when to register for GST.
Input Tax Credits: The One Upside of Being Registered
Once registered you can claim back the GST/HST you paid on business expenses. These are called Input Tax Credits (ITCs). Learn more in our T2125 guide.
Common expenses that qualify:
- Software subscriptions used for work
- Phone and internet (business portion)
- Equipment and tools
- Home office expenses (business portion)
- Professional fees
You claim ITCs on your GST/HST return, and they reduce what you owe CRA. If you're on the Quick Method, ITCs on your day-to-day expenses are built into the flat rate, so you generally can't claim those separately. You can still claim ITCs on capital purchases like equipment and vehicles, so keep those receipts.
Filing Your First GST Return
CRA will assign you a filing frequency based on your revenue:
- Under $1.5M annually: file annually
- $1.5M to $6M: file quarterly
- Over $6M: file monthly
Most new side hustlers file annually. The general rule is that an annual return and payment are due three months after your fiscal year end. There is an important exception: if you are a self-employed individual with a December 31 fiscal year end, your payment is due April 30 but your return is not due until June 15.
Your return covers:
- Total sales including GST/HST collected
- Total GST/HST collected
- Total ITCs claimed
- Net amount owing or refund
File online through CRA My Business Account. Payment and filing are usually due on the same day, but not always: a self-employed annual filer with a December 31 year-end pays by April 30 while the return is due June 15. For deadline details, check our CRA deadlines page.
What NorthOS Does Once You're Registered
Before registration NorthOS tracks your revenue against the $30,000 threshold. Once you're registered that switches automatically, and your dashboard moves from threshold tracking to remittance tracking. NorthOS calculates your estimated GST/HST owing based on your revenue, your province, and your chosen method so you always know what to set aside before your return is due.
Common Mistakes After Registering
Spending the GST you collected.
The GST on your invoices belongs to CRA. Open a separate savings account and transfer it there the day it arrives.
Charging the wrong rate.
Always charge based on your client's province, not yours.
Missing a nil return.
Even if you had zero revenue in a period you still have to file a nil return. Missing it triggers a CRA penalty.
Not putting your BN on invoices.
Once registered, your invoices need enough detail for your customers to claim their own ITCs. Your GST/HST number has to appear once a sale is $30 or more, with additional details required at $150 or more. Below $30 the requirements are lighter.
Forgetting the election deadline for Quick Method.
The election deadline depends on your filing frequency. Annual filers must elect by the first day of their second fiscal quarter. Monthly and quarterly filers must elect by the due date of the return for the period in which they start using it. Don't miss it.
This article is for informational purposes only and does not constitute tax advice. Tax rules can change, so always verify with the CRA or a qualified tax professional.