GST/HST registration is the process of registering with the Canada Revenue Agency (CRA) for a GST/HST account number. Businesses that register for a GST/HST account number are known as registrants and are required to charge and collect GST/HST on taxable goods and services they sell, and to remit the GST/HST collected to the CRA.

Businesses whose worldwide taxable supplies and taxable imports exceed $30,000 in a four-quarter period are required to register for a GST/HST account. Keep in mind that even if registration is optional, there may be benefits to registering such as being able to claim input tax credits on your business expenses.

Businesses that do not register for a GST/HST account when required may be subject to penalties and interest charges. Additionally, they may be denied certain GST/HST credits and rebates and may have difficulty claiming input tax credits for GST/HST paid on their purchases.

Register online, by mail/fax or by phone. Find registration documents here - https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/account-register.html

The CRA typically issues GST/HST account numbers within 2-4 weeks of receiving a complete and accurate application

The frequency of filing GST/HST returns depends on the type of business and the level of GST/HST collected. You will be informed by the CRA on how often you have to file.

The HST rate in Canada varies depending on the province or territory. The HST rate is currently 13% in Ontario, and 15% in Prince Edward Island. Other provinces and territories have a combined federal and provincial sales tax rate, referred to as the GST/PST.