GST/HST Number

When are you required to register for GST/HST?

The Good and Services Tax (GST) and the Harmonized Sales Tax (HST) are taxes that apply to most supply of goods and services made in Canada. When you incorporate your business, you might have to register for the GST/HST tax if you provide taxable supplies in Canada and you are not a small supplier.

Examples of taxable supplies in Canada include sales and leases of automobiles, advertising, franchises, commercial ride-sharing services, clothing and footwear, amongst others.

According to the Canada Revenue Agency (CRA), Small Supplier refers to a person whose revenue was equal to or less than $30,000 in a calendar quarter and over the last four consecutive calendar quarters.

Before you register, you need a business number provided by the Canada Revenue Agency (CRA) as well as a corporate income tax account. Then, you will be required to complete the forms and additional requirements established by Corporate Canada.

For help with registration, please contact Oziel Law.

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