How to register for a GST/HST account in Canada

Registering for GST/HST is a CRA account problem, not a software feature. You get a nine-digit business number and an RT program account, then you charge, collect, file, and remit. This page walks a Canadian sole prop or small corporation through the public CRA steps. It is not legal advice.

GST/HST registration steps checked against CRA public pages, 6 September 2026. I have not sat in a CRA call centre or filed anyone’s first return for NorthOffice.

Who this is for

• Sole props in Smithville or anywhere in Canada (except the Quebec filing note below).
• Small corporations that need an RT account in addition to an RC corporation account.
• People who already invoice and want the number on the PDF — after registration, go to how to invoice GST/HST in Ontario.

The $30,000 small-supplier test (most businesses)

CRA says you generally have to register if you are not a small supplier and you make taxable sales, leases, or other supplies in Canada. For most businesses the small-supplier limit is $30,000 of taxable supplies. Official table: CRA when-to-register.

Voluntary registration: CRA’s register-account page says the effective date is usually the request date, or up to 30 days before. You may need to stay registered at least one year before you can cancel. Taxi and commercial ride-share drivers must register even if they are small suppliers.

Ontario HST context

Ontario’s published HST rate is 13%. That is the rate you configure on an Ontario-place-of-supply invoice after you have an account. It is not a separate Ontario registration for most businesses — the CRA GST/HST account covers HST. Official rates: CRA GST/HST calculator. How to put 13% on the invoice: Ontario GST/HST invoicing.

How to register (CRA, 6 September 2026)

From 3 November 2025, CRA says new business number and program account registrations are online. Official tip: go online to register. The product is Business Registration Online (BRO). You need a CRA account first. CRA says you cannot register for a CRA account if you have not filed your taxes or if enhanced protection is enabled.

1. Sign in to your CRA account.
2. On Welcome, choose + Add account, then Business account.
3. Open Business Registration Online / Register a business (wording varies slightly across CRA pages dated 2025–2026).
4. Agree to the disclaimer, confirm identity, and follow the prompts for a BN and GST/HST (RT) account.
5. Save or print the BN and GST/HST number in the session. CRA’s register-account page says it will not be sent to you, the session times out after 10 minutes of inactivity, and you cannot save a half-finished registration.

Information CRA lists as required: effective date, fiscal year, estimated annual revenue (taxable supplies including associates; not exempt supplies, financial services, capital property, or goodwill), plus personal details (name, SIN, date of birth, home postal code) and business details (legal name, existing BN if any, type, owners’ SINs, addresses, major activity). Source: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-account/register-account.html.

If BRO will not finish the job, mail Form RC1, Request for a Business Number and Certain Program Accounts to your tax centre. CRA also lists BRO limits (closed accounts, business owned by another business, deceased owner, Canadian business with only non-resident owners).

After you have an RT account

• Add the BN to your CRA account so you can open My Business Account.
• Charge and collect GST/HST on taxable supplies from your effective date.
• File the GST/HST return and remit net tax.
• Claim input tax credits when you qualify — CRA ITC rules.
• Put the GST/HST number on invoices that need it.

Charge-and-collect rates: CRA which rate to charge. General registrant guide: RC4022.

Software after you are registered (not instead of CRA)

None of these tools register you. They store the number and apply a rate you type. Wave Starter can do that at $0 — there is still no Wave publisher affiliate on NorthOffice. Wave and FreshBooks compared: FreshBooks vs Wave for Canadian freelancers. Wider lists: invoicing software and accounting software. Receipts and ITCs after you have the number: expense and receipt tracking for Canadian sole props.

A practical order

1. Add taxable supplies by calendar quarter. Do not use profit.
2. If you are still under $30,000, decide whether voluntary registration is worth ITCs.
3. Register in BRO (or RC1). Print the RT number before the tab dies.
4. Drop the number into Wave, FreshBooks, QBO, or Xero. Configure Ontario HST 13% if that is the place of supply.
5. File in My Business Account (or Revenu Québec). The app does not replace that login.