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How to Register for an HST Number in Canada

If you run a business in Canada, chances are you’ll need to register for a GST/HST account with the Canada Revenue Agency (CRA). Whether you’re a sole proprietor, partnership, or corporation, understanding when and how to register will help you stay compliant and avoid penalties.

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What is an HST Number?

An HST (Harmonized Sales Tax) number is a business account number issued by the CRA that allows you to charge, collect, and remit sales tax. In provinces that use HST (such as Ontario), this combines GST and provincial sales tax into one single rate.

Your HST number is actually part of your Business Number (BN) – a unique 9-digit identifier the CRA assigns to every business in Canada.

Who Needs to Register?

You must register for an HST number if:

  • Your total revenues from taxable sales (before expenses) are more than $30,000 in any single calendar quarter or over four consecutive quarters.

  • You operate a taxi or ride-sharing business, regardless of income.

  • You want to voluntarily register to claim Input Tax Credits (ITCs) on business purchases, even if your revenues are under $30,000.

👉 What are taxable sales?
Taxable sales are sales of goods and services subject to GST/HST. Examples include:

  • Retail products (clothing, furniture, prepared food, etc.)

  • Professional services (consulting, accounting, design, etc.)

  • Restaurants, catering, and transportation services

They do not include exempt sales, such as most medical services, financial services, or certain educational services.

Registration Options

1. Using your CRA account

  • CRA Sign-In: Log in with your secure CRA credentials.

  • If you don’t yet have one, select “Register for a CRA account”.

  • For business owners:

    1. Select Add account, then Business account.

    2. Click Business Registration Online (BRO) to start the process.

👉 Note: Representatives with a RepID can access BRO through Represent a Client.

2. Alternate Method

  • If you don’t have a CRA account, you can register directly using Business Registration Online.

  • You’ll need to provide extra personal information to verify your identity:

    • Last name

    • Social Insurance Number (SIN)

    • Date of birth

    • Postal code of your home address

Step-by-Step: Registering with BRO

1. Access the portal

  • Go to Business Registration Online (BRO).

  • Choose:

    • Register a new business (if you don’t yet have a BN), or

    • Add a program account (if you already have a BN and are adding GST/HST).

2. Identify your business

  • Business structure: sole proprietor, partnership, or corporation.

  • Identification details:

    • Sole proprietor: SIN

    • Corporation: Incorporation number, date of incorporation, jurisdiction, directors

    • Partnership: partner details

  • Address and contact info: business address, mailing address, phone, email

3. Describe your activity (NAICS & taxable sales)

  • NAICS (North American Industry Classification System):

    • This is the industry code that best describes your business activity.

    • Examples:

      • Full-service restaurants: 722511

      • Clothing stores: 448120

      • Accounting services: 541212

    • You can look up your code at StatCan NAICS.

  • Estimated taxable sales:

    • Enter how much revenue you expect to generate from taxable goods or services.

    • CRA uses this estimate to determine your reporting frequency.

4. Set up the GST/HST account (RT)

  • Effective date of registration:

    • Voluntary registration: choose the date you want to start charging HST.

    • Mandatory registration: depends on when you crossed the $30,000 threshold.

  • Reporting frequency:

    • Up to $1.5M in annual taxable sales: Annual (or you may choose Quarterly/Monthly).

    • $1.5M–$6M: Quarterly (or Monthly).

    • Over $6M: Monthly.

  • Fiscal year end: Usually December 31, unless your corporation uses a different year-end.

  • Quick Method (optional):

5. Review and submit

  • Double-check all your details.

  • Submit the registration.

  • Save or print your confirmation.

Example of final number: 123456789RT0001

After You Register

  1. Start charging HST at the applicable rate in your province (e.g., 13% in Ontario).

  2. Update invoices and point-of-sale systems with your HST number.

  3. Track Input Tax Credits (ITCs) on eligible business expenses.

  4. File GST/HST returns according to your chosen frequency.

  5. Authorize your accountant in CRA so they can help manage filings and remittances.

Example: Ontario Businesses

In Ontario, the HST rate is 13% (5% federal + 8% provincial). If you operate a restaurant, retail shop, or consulting service, you’ll need to collect 13% HST from your customers once registered.

Final Thoughts

Registering for an HST number is an essential step for running a compliant business in Canada. Whether you’re a freelancer approaching the $30,000 threshold or a corporation scaling up, registering on time ensures smooth operations and keeps you in good standing with the CRA.

👉 Need help registering your HST number or understanding your tax obligations? At Toro Financial Inc., we guide business owners through the process step by step. Book a consultation here to get started.
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