Do I need to register for HST?
If your business makes $30,000 gross or more in four consecutive calendar quarters (a period of three months beginning on the first day of January, April, July, or October in each calendar year), you may need to charge GST/HST.
Visit the CRA website to determine what your tax obligations are, based on what type of business you own; https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html
How do I register for HST?
Generally, you will need to register for your business number (BN) before you can register for a GST/HST account.
**THIS IS A SEPARATE BN THAN YOUR PROVINCIAL REGISTRATION NUMBER AND WILL BE NEEDED TO INCORPORATE YOUR BUSINESS AND/OR CRA ACTIVITIES**.
You may register for a BN by using the online service at Business Registration Online (BRO). This is the quickest way to register for a BN. Once you have obtained your BN, you can then continue in the same session to register for a GST/HST account.
What will you need to register?
Make sure to have all of the following information with you when you register:
- Effective Date of Registration – The effective date of registration may be different depending on the type of business you are registering. Your effective date of registration is usually the day you stop being a small supplier.
**Small Supplier means a person whose revenue, along with the revenue of all persons associated with that person from worldwide taxable supplies was equal to or less than $30,000 in a single calendar quarter and over the last four consecutive calendar quarters**.
- Know Your Fiscal – Usually, your fiscal year for GST/HST purposes is the same as your tax year for income tax purposes. Generally, the tax year of the following persons is a calendar year:
- Individuals and certain trusts
- Professional corporations that are members of a partnership (such as a corporation that is the professional practice of an accountant, a lawyer, or a doctor)
- Partnerships, where at least one member of the partnership is an individual, a professional corporation or another affected partnership
However, some people use non-calendar tax years. If you are a person described above that uses a non-calendar tax year approved by the Canada Revenue Agency (CRA), you may want to use that same year as your GST/HST fiscal year.
- Total Annual Revenue – To calculate your total annual revenue, include revenues from: your taxable sales, leases, and other supplies, including supplies that are zero-rated, taxable supplies of all your associates.
- Do not include revenues from: exempt supplies, financial services, sales of capital property, goodwill from the sale of the business
- **New businesses: If you are just starting your business, you may give the CRA a reasonable estimate of your income for the year**.
- Basic Personal and Business Information – If you are a business owner or third-party requester, you must provide the last names of the business owners. For digital applications, you must also provide all of the following information about the business owners:
- Social insurance number (SIN)
- Date of birth
- Personal postal code (where you live)
- business name
- BN (if the business already has one)
- Type of business or organization (such as sole proprietor, partnership, corporation, registered charity)
- Name and SIN of all owners
- hysical address
- Mailing address (if different from the physical address
- Description of major business activity
**If you charged the tax on your sales more than 30 days before registering, call 1-800-959-5525**.
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/account-register.html
