How to Register for GST/HST in Canada — Step-by-Step Guide

You decided you need to register — or you crossed the $30,000 threshold and now CRA expects you to. Either way, here's exactly how to do it. The whole thing is free, online, and takes about 15 minutes for most sole proprietors.

Quick Answer

GST/HST registration in Canada is free, takes about 15 minutes online via CRA's Business Registration Online, and gives you a Business Number plus a GST/HST account in one go. Most sole proprietors receive their GST/HST number within 24 hours, often instantly.

Before you start — what to have ready

Gather these once and the registration form takes 15 minutes. Try to do it without them and you'll get partway through and stop:

Your SIN (Social Insurance Number)

Your business name — if you operate under one. Sole proprietors using their own legal name don't need a registered business name.

A short description of your business activities (CRA also asks for an industry code — NAICS — but the form will help you find it).

Your fiscal year-end date. Sole proprietors almost always use December 31.

Your expected annual taxable revenue.

The effective registration date you want — usually today, or the day you crossed (or expect to cross) the $30K threshold.

Your mailing address and a contact phone number.

Your bank account info — only needed if you want CRA to direct-deposit any future refunds.

The four ways to register

CRA accepts GST/HST registration four ways. Online is fastest and what most sole proprietors choose.

1. Online via Business Registration Online (recommended)

Available 24/7 at canada.ca — search for “Business Registration Online.” Takes ~15 minutes. You usually receive your GST/HST number on the spot or within 24 hours. This path also works if you don't have a Business Number yet — CRA creates one for you in the same flow.

2. By phone — call CRA business enquiries

Call 1-800-959-5525Monday to Friday, 6:30am–11pm Eastern (English) or until 8pm (French). Have everything from the “before you start” checklist ready. The agent will register you over the phone and your number is issued by the end of the call.

3. By mail using Form RC1

Download and complete Form RC1, Request for a Business Number and Certain Program Accounts from canada.ca. Mail it to your tax centre. Takes 4–8 weeks for processing. Only worth this method if you genuinely cannot use online or phone.

4. Through your accountant or bookkeeper

If you already have an accountant, they can register you through their representative access with CRA. Usually the fastest path if you also want them to advise on Quick Method vs Regular Method, fiscal year-end choice, and reporting frequency at the same time.

Step-by-step — Business Registration Online

Most readers will use the online flow. Here's exactly what happens, in order.

Go to canada.ca and search "Business Registration Online"

You can also reach BRO directly from My Business Account if you already have one. The login uses your CRA credentials or a Sign-in Partner (your bank login).

Choose your registration path

If you don't have a Business Number yet, choose "Register a new business with the CRA." If you already have a BN (e.g., from a payroll account or another program), choose "Add a program account to my BN."

Enter business identification details

Legal name, business name (if different), business address, contact info, language preference for CRA correspondence.

Pick your fiscal year-end

Sole proprietors almost always pick December 31. Once chosen, fiscal year-end is hard to change later — picking January 31 to "delay" your first return is a common mistake that creates ongoing complications.

Enter expected annual revenue and effective registration date

Your effective date is the day you become a registrant — usually today. If you exceeded $30K on a specific past date, that's your effective date and you may owe GST on sales going back to it (see the missed-deadline guide).

Choose your reporting period

CRA assigns annual filing by default if revenue is under $1.5M. You can voluntarily request quarterly or monthly. Annual is simpler; quarterly forces a discipline of setting money aside more often. See the GST filing frequency guide.

Decide on the Quick Method (optional)

You can elect the Quick Method on the registration form or file Form GST74 separately later. Most sole proprietors save money on the Quick Method — see the Quick Method vs Regular comparison.

Review and submit

Confirm everything. On submission, CRA usually issues your GST/HST number on screen — write it down or screenshot the confirmation. A confirmation letter follows by mail in 1–2 weeks.

What you get back

Your full GST/HST number has three parts:

123456789 RT 0001

9-digit Business Number — your permanent identifier across all CRA accounts
RT — the program identifier for GST/HST (other programs use different codes: RP for payroll, RC for corporate income tax)
4-digit reference number — usually 0001 unless you have multiple GST/HST accounts

What to do immediately after registering

From your effective registration date forward, three things change at once. See the full breakdown in what changes after you register for GST. Quick version:

Update your invoices — your full GST/HST number must appear on every invoice. Update your invoice templates, your invoicing software, and any contracts that itemize tax.
Start charging the right rate — your client's province determines the rate (5% / 13% / 14% / 15%). See the province-by-province GST on invoices guide.
Track GST/HST collected separately — that money belongs to CRA from the moment you collect it, not when you remit. Keep it in a separate account or use software that tracks the running balance for you.
Track GST/HST you pay on expenses — these become Input Tax Credits that reduce your remittance (Regular Method only). The Quick Method bakes a credit into your remittance rate instead.
Set a reminder for your first filing deadline — based on your reporting period. Annual filers: 3 months after fiscal year end (April 30 for December 31 year-ends). Quarterly: 1 month after quarter end.

Common mistakes when registering

Picking a non-December fiscal year-end

Sole proprietors must use a December 31 fiscal year-end for income tax purposes. You can technically pick a different fiscal year-end for GST/HST reporting, but it creates complications and you usually can't change it later. Pick December 31 unless your accountant has a specific reason otherwise.

Setting an effective date in the future "to delay"

If you've already crossed $30K, you're a registrant from the day after you crossed — backdating the effective date won't change that. CRA can require you to remit GST on sales between the day you crossed and the day you registered. Honest is faster than clever.

Skipping the Quick Method election when you qualify

Most sole proprietors save money on the Quick Method but forget to elect it. You can file Form GST74 separately later, but the election only takes effect for future periods, not retroactively. See the Quick Method vs Regular comparison before you decide.

Not knowing what your effective registration date actually was

CRA will write to confirm your effective date. Save that letter. You'll need it to know which sales were before vs. after registration when you file your first return.

Forgetting to update invoicing software the same day

Every invoice you send after your effective date must show your GST/HST number and the tax line. If you forget for two weeks, you've got two weeks of invoices to re-send (or eat the GST yourself).

Frequently asked questions

How do I register for GST/HST in Canada?

GST/HST registration is free and done through CRA. The fastest way is online via Business Registration Online (BRO) at canada.ca — it takes about 15 minutes and you usually receive your GST/HST number within 24 hours, often instantly. You can also register by phone (1-800-959-5525), by mail using Form RC1, or through your accountant. You'll need your SIN, business name (if any), business activities, expected annual revenue, fiscal year-end, and effective registration date.

Is GST registration in Canada free?

Yes. CRA does not charge any fee to register for a GST/HST account. The same applies whether you register online, by phone, by mail, or through your accountant (your accountant may charge their own fee for handling it for you, but CRA does not).

How long does GST/HST registration take?

The online registration form takes about 15 minutes to complete. CRA usually issues your GST/HST number within 24 hours, and many sole proprietors receive it instantly upon submission. Phone registration is similar — you'll typically have your number by the end of the call. Mail registration via Form RC1 takes 4–8 weeks.

Do I need a Business Number first, or can I get both at once?

You can get both at once. The Business Number (BN) is the master 9-digit identifier CRA assigns to your business across all CRA accounts. The GST/HST account is one program account that attaches to your BN as "RT 0001". When you register for GST/HST through Business Registration Online, CRA will create your BN for you in the same flow if you don't already have one.

Can I register for GST without a registered business name?

Yes. If you operate as a sole proprietor under your own legal name, you don't need a registered business name to get a GST/HST number. CRA will register the GST/HST account in your personal legal name. You only need a registered business name if you operate under a name other than your own (e.g., "Smith Consulting" instead of "John Smith").

What does my Canadian GST/HST number look like?

Your full GST/HST number has three parts: a 9-digit Business Number, a two-letter program identifier (RT for GST/HST), and a four-digit reference number. Example: 123456789 RT 0001. Display this number on every invoice you issue to customers — clients need it to claim Input Tax Credits on their own returns.

Should I register for GST early, before I hit $30,000?

Sometimes yes. Voluntary early registration (called "voluntary registration") lets you claim Input Tax Credits on the GST you pay on business expenses — useful if your startup costs are significant. The tradeoff: you also have to charge GST/HST on every sale starting from your effective registration date, which can be a friction point for individual customers (B2B clients usually don't care because they claim it back). For most service businesses with low operating costs, waiting until $30K makes sense. For inventory-heavy businesses with significant up-front purchases, registering early often pays off.

What happens immediately after I register for GST/HST?

Three things change starting on your effective registration date: (1) you must charge GST/HST on every taxable sale at the rate matching your customer's province; (2) you must file periodic GST/HST returns based on your assigned reporting period (annual, quarterly, or monthly); (3) you can claim Input Tax Credits on the GST/HST you paid on business expenses. Update your invoicing software, your invoice templates, and your bookkeeping system to reflect your new number and the tax you're now collecting.