Welcome to the website dedicated to
information about GST/HST and
registration of GST/HST accounts
The purpose of this website is
To provide detailed information about GST/HST tax.
To facilitate registration of GST/HST accounts with the Canada
To assist Self-employed individuals, Small Businesses and Corporations
with GST/HST registration.
If you are looking for information about GST/HST, please feel
free to browse through various topics on this website.
If you are interested strictly in registration for a GST/HST account,
please click the Order
GST/HST Number link to be transferred to the secure
server where you can place your order.
View this quick video to learn more about GST/HST Accounts.
What is the GST/HST Number?
Most persons and organizations engaged in commercial activities
in Canada who have worldwide, taxable sales of more than $30,000
over any four or fewer consecutive calendar quarters must register
for and collect the Goods and Services Tax (GST) / Harmonized
Sales Tax (HST). All taxi and limousine operators must register
for GST/HST, regardless of their revenues.
What is the Federal Business Number (BN)?
The BN is issued by the Canada Revenue Agency (CRA) and is used
to unify all accounts a business may have with the federal government.
The BN is used to operate corporate income tax, import/export accounts,
payroll deductions, GST/HST and other government accounts.
When should I apply for the Federal Business Number (BN)?
Registration should take place after the company has been registered.
We can assist you with both, the business registration and the
GST registration at the same time.
General Information about GST/HST
Most goods and services sold or provided in Canada are taxable
at the rate of 5% (GST).
The GST/HST applies to most transactions from manufacturing to
marketing and sales. Businesses and organizations registered for
the GST/HST are referred to as registrants.
Registrants can claim a credit to recover the GST/HST that is paid
or payable on purchases used to provide taxable goods and services.
This credit is called an input tax credit (ITC) and can be claimed
for the GST/HST paid or payable for goods or services acquired
or imported for use, consumption or supply in their commercial
GST/HST registrants who provide taxable goods or services have
to charge and collect the GST/HST on their sales. If the GST/HST
collected is greater than the GST/HST paid or payable, the difference
is sent to the CRA. If the GST collected is less than the GST/HST
paid or payable, a refund can be claimed.
Do I need to register for GST/HST (Goods and Services Tax/Harmonized
Sales Tax)? While it is not mandatory for most businesses
to register and collect HST until 29 days following
the single calendar quarter or four consecutive
calendar quarters in which they first exceed worldwide sales of
$30,000, we generally recommend that any business
register as soon as possible.
Three reasons to register:
1. Unless you are a GST/HST registrant you cannot claim GST/HST
input tax credits (GST/HST paid on business expenditures). If you
are a GST/HST registrant and your input tax credits exceed GST/HST
collected on sales, you may claim a refund of the excess from Canada
Revenue Agency. If you're not a registrant the GST/HST paid on
expenses is included as part of the expense when computing net
2. Not being registered for GST/HST tells everyone that you are
running a truly small business. (Your sales are below $30,000 per
year) If your customers are other businesses, they expect to pay
3. Companies that are required to register for GST/HST must remit
the GST/HST tax to Canada Revenue Agency - even if it has not been
collected from the customer. By registering for GST/HST upon starting
your business you will eliminate the possibility of inadvertently
surpassing the $30,000 threshold and being exposed to penalties
and interest charges for noncompliance
You have two options when registering for GST/HST number:
Option # 1 You can always visit your local
Canada Revenue Agency office and complete
the registration form. Please make sure that you fully understand
the questions on the registration form
and answer them correctly. It is quite
difficult to change certain information
once it is recorded. (You may have to
wait for up to one year). Also, be prepared
for delays due to the workload.
Option # 2
We can easily assist you with registration. You can visit our office
or submit your information online or by fax. If you are wondering
why should you let us help you with registration, the answer is
You do not have to take any time from your busy schedule to
do the registration.
If you are located in a small town, there is no need to travel,
just order online.
We have the expertise to complete the registration in the way
that best suits your needs.
We work for you, not the government.
For a small fee of $39.95 (plus tax) we will do all the necessary
work for you. This fee applies to self-employed, sole proprietors
and partnerships. The registration fee for corporations is $49.95,
We can help you with the next step – GST/HST report
it is up to you to decide to do the work the easy way or the hard
way. In any case, we are always available to answer your questions.
Feel free to contact us by e-mail or telephone, at the numbers listed
us at (416) 226-2921 or Toll Free: 1-877-226-2921