How to Register for GST/HST (Get a GST Number)
Short answer: you get a GST number by registering for a GST/HST account with the Canada Revenue Agency (CRA). It’s free. The fastest way is Business Registration Online (BRO), where you get your number at the end of the session. Your GST/HST number is your 9-digit Business Number plus RT0001, for example 123456789 RT0001. Businesses based in Quebec register with Revenu Québec instead.
This guide is for Canadian online sellers: Shopify, WooCommerce and BigCommerce stores, Etsy and Amazon sellers, and makers who also sell at markets. If you’re not sure you need to register yet, start with the $30,000 small supplier threshold. For the wider picture, see GST/HST for online sellers.
Do you need a GST/HST number? Find your situation
Section titled “Do you need a GST/HST number? Find your situation”| Your situation | Register for GST/HST? | How |
|---|---|---|
| Worldwide taxable sales over $30,000 in one calendar quarter, or over the last four quarters | Yes, you must | Within 29 days. Online through BRO is fastest |
| Sales under $30,000, but you want to claim back GST/HST on costs, or you sell wholesale | You can choose to | Voluntary registration, same process |
| Sales under $30,000, mostly to consumers in Canada | No | Track your sales each quarter |
| Your business is based in Quebec | Yes, once over $30,000 | With Revenu Québec, which issues GST and QST numbers together |
| You also sell into BC, Saskatchewan, Manitoba or Quebec from another province | GST/HST plus separate provincial registrations if you meet their rules | See selling across Canada |
| You only sell exempt services (for example music lessons or child care) | No, and you can’t | Not applicable |
“Taxable sales” includes zero-rated sales, such as goods you ship to customers in the US. The threshold guide has the full list of what counts.
Your GST/HST number explained
Section titled “Your GST/HST number explained”Every Canadian business that deals with the CRA gets a Business Number (BN), a 9-digit number that stays the same for life. Each tax you deal with is a separate program account under that BN, with a two-letter code and a four-digit reference:
| Program account | What it’s for | Example |
|---|---|---|
| RT | GST/HST | 123456789 RT0001 |
| RC | Corporate income tax | 123456789 RC0001 |
| RP | Payroll deductions | 123456789 RP0001 |
| RM | Import/export (customs) | 123456789 RM0001 |
Your “GST number” and your “HST number” are the same thing: the RT account. You use the one number whether you charge 5% GST to a customer in Calgary or 13% HST to a customer in Toronto. There’s no separate HST registration for Ontario or the Atlantic provinces.
If you don’t have a BN yet, you get one at the same time as your GST/HST account. A sole proprietor’s BN is tied to their SIN, so you only ever get one BN, even if you run more than one sole-proprietor business.
What you need before you start
Section titled “What you need before you start”Gather these first. BRO sessions time out after 10 minutes of inactivity, and you can’t save your progress.
- Your personal details: name, Social Insurance Number (SIN), date of birth and home postal code
- A CRA account: BRO now needs one. Sign in to My Account or My Business Account first
- Business details: legal name, operating name (your store name, if different), business type (sole proprietorship, partnership or corporation) and, for a corporation, its incorporation details
- Owners: names and SINs of all owners or partners
- Addresses: physical business address and mailing address
- Main business activity: for example “online retail of handmade candles”
- Effective date of registration: see below
- Fiscal year end: usually the same as your income tax year. For a sole proprietor, December 31
- Expected annual revenue: taxable and zero-rated sales, including those of associated businesses. A reasonable estimate is fine for a new business
How to register for GST/HST
Section titled “How to register for GST/HST”Option 1: Business Registration Online (fastest)
Section titled “Option 1: Business Registration Online (fastest)”- Sign in to your CRA account. BRO is reached from inside My Business Account (or from My Account if you don’t have a BN yet).
- Open Business Registration Online and choose to register for a Business Number and a GST/HST program account. If you already have a BN, just add the GST/HST (RT) account.
- Enter the business details from the list above.
- Answer the GST/HST questions: effective date, fiscal year end, expected annual sales and reporting period. Most small sellers are assigned an annual reporting period.
- Review and submit. Your BN and GST/HST number appear on the confirmation page.
- Save or print the confirmation. The CRA doesn’t send the number to you afterwards.
BRO can’t be used in a few cases, for example if all the owners of a Canadian business are non-residents or you’re reactivating a closed account. Use another method for those.
Option 2: By phone
Section titled “Option 2: By phone”Call CRA Business Enquiries at 1-800-959-5525. An agent registers you over the phone and gives you the number at the end of the call. Have the same information ready.
Option 3: By mail or fax (Form RC1)
Section titled “Option 3: By mail or fax (Form RC1)”Fill in Form RC1, Request for a Business Number and Certain Program Accounts, and send it to your tax centre. This is the slowest route. It can take a few weeks before you have a number, so only use it if you can’t register online or by phone.
Option 4: Through a provincial business registry
Section titled “Option 4: Through a provincial business registry”Some provinces let you request a BN and GST/HST account when you register your business name or incorporate, for example through Ontario’s business registry. It’s the same CRA account in the end.
Your effective date of registration
Section titled “Your effective date of registration”The effective date is the day you start owing GST/HST on your sales. It’s not the day you apply.
| Why you’re registering | Effective date |
|---|---|
| You must register (passed $30,000) | Usually the day you stop being a small supplier. See the threshold timing rules |
| You’re registering voluntarily | Usually the date you apply. It can be up to 30 days earlier |
| You’re registering late | The date you should have been registered. The CRA can backdate you |
Worked example: a Halifax soap shop registers
Section titled “Worked example: a Halifax soap shop registers”Tidewater Soap Co. sells soap and candles from Halifax through Shopify and Etsy. Its sales by calendar quarter:
| Quarter | Sales |
|---|---|
| Q4 2025 (Oct–Dec) | $11,200 |
| Q1 2026 (Jan–Mar) | $4,800 |
| Q2 2026 (Apr–Jun) | $6,100 |
| Q3 2026 (Jul–Sep) | $8,900 |
| Four-quarter total | $31,000 |
The four-quarter total went over $30,000 in Q3 2026, which ended on September 30. Tidewater stops being a small supplier at the end of the following month, October 31, 2026, so:
- Effective date of registration: November 1, 2026
- Must register by: 29 days after its first sale on or after November 1. With an order on November 1, that’s November 30, 2026
- From November 1: it charges 14% HST to Nova Scotia customers, 13% to Ontario, 15% to New Brunswick, 5% GST to Alberta and BC customers, and 0% on orders shipped to the US
On a $28 candle sold to a customer in Halifax, Tidewater can keep the price at $28 and remit $3.44 of HST ($28 × 14/114), or raise it to $31.92 so it still keeps $28. Our GST/HST calculator works out both ways for every province.
After you register: what to set up
Section titled “After you register: what to set up”- Turn on GST/HST in your store. Add your number and switch on tax collection. Shopify, WooCommerce and BigCommerce all charge the right rate by the customer’s province once it’s set up. See our Shopify, WooCommerce and BigCommerce setup guides.
- Add the number to invoices and receipts. Business customers need it to claim input tax credits on purchases of $100 or more.
- Tell your marketplaces. If you sell on Etsy, add your GST/HST number in your shop settings. Etsy then stops collecting GST/HST on your Canadian orders, and you charge and remit it yourself.
- Start keeping ITC records. Keep every invoice that shows GST/HST paid on business costs: inventory, packaging, platform fees, shipping labels.
- Note your reporting period and first due date. Most new online sellers file once a year. See how to file a GST/HST return.
- Decide on the Quick Method. If your sales are $400,000 or less, the Quick Method can mean less paperwork and a lower remittance.
Quebec businesses register with Revenu Québec
Section titled “Quebec businesses register with Revenu Québec”If your business is based in Quebec, Revenu Québec administers the GST/HST for you as well as the QST. You register for both at once, through Revenu Québec’s online services, and you file a single combined return. The $30,000 small supplier test is the same. Step by step: how to register for GST and QST in Quebec. For the QST itself, see our Quebec QST guide.
PST and QST are separate registrations
Section titled “PST and QST are separate registrations”Your GST/HST number doesn’t cover provincial sales taxes. If you’re based outside a PST province and ship to its customers, you may need to register there too:
| Province | Tax | Register with | Out-of-province sellers must register when… |
|---|---|---|---|
| British Columbia | PST 7% | eTaxBC | Over $10,000 of BC sales in 12 months (or you hold inventory in BC) |
| Saskatchewan | PST 6% | Saskatchewan Electronic Tax Service | You make retail sales delivered into Saskatchewan. No minimum |
| Manitoba | RST 7% | TAXcess | You deliver to, solicit and accept orders from Manitoba customers. Most online sellers can’t use the $30,000 exception |
| Quebec | QST 9.975% | Revenu Québec (specified system) | Over $30,000 of sales to Quebec consumers in 12 months |
Full details are in selling across Canada and the province guides for BC, Saskatchewan, Manitoba and Quebec.
Edge cases
Section titled “Edge cases”- Ride-sharing and taxi drivers must register from their first fare, even under $30,000. This doesn’t affect most online sellers, but it catches people who drive on the side.
- Partnerships and corporations each get their own BN. A sole proprietor who later incorporates gets a new BN for the corporation and needs a new GST/HST account.
- Registering late: the CRA registers you from the date you should have been registered. You owe the GST/HST you should have charged since then, plus interest, even if you didn’t collect it from customers.
- Cancelling: if you registered voluntarily, you may have to stay registered for at least one year.
Official sources
Section titled “Official sources”- Register for a GST/HST account, Canada Revenue Agency
- When to register for and start charging the GST/HST, Canada Revenue Agency
- GST/HST rates by province, Canada Revenue Agency