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"&amp;lt;h3&amp;gt;Do You Need to Register for the GST/HST?&amp;lt;/h3&amp;gt;&amp;lt;p&amp;gt;Goods and Service Tax and Harmonized Sales Tax (GST/HST) registration is &amp;lt;strong&amp;gt;mandatory &amp;lt;/strong&amp;gt;for all businesses in Canada except for those deemed small suppliers.&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;The Canada Revenue Agency defines a GST Small Supplier as a sole proprietor, partnership, or corporation whose total taxable revenues before expenses are $30,000 or less annually. (&amp;lt;a href=&amp;quot;https://www.thebalance.com/small-supplier-2948170&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;1&amp;quot;&amp;gt;Read the complete Small Supplier definition&amp;lt;/a&amp;gt;.) Note that &amp;lt;a href=&amp;quot;https://www.thebalance.com/charging-provincial-sales-taxes-on-online-sales-2948448&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;2&amp;quot;&amp;gt;provincial sales taxes&amp;lt;/a&amp;gt; or proceeds from the sale of capital property are not included in the threshold amount.\u00A0&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;Note also that the Small Supplier GST registration rule doesn&amp;amp;#39;t apply to all types of businesses; taxi and limousine operators, for instance, must always register for the GST.&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;But even if your business does qualify as a GST Small Supplier, you will probably want to register for the GST anyway. If you register for the GST/HST, you can them &amp;amp;#34;reclaim&amp;amp;#34; the GST/HST you&amp;amp;#39;ve paid on business purchases, on everything from capital property through office supplies, through GST/HST\u00A0&amp;lt;a href=&amp;quot;https://www.thebalance.com/what-are-input-tax-credits-2948163&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;3&amp;quot;&amp;gt;Input Tax Credits&amp;lt;/a&amp;gt;. Therefore, it&amp;amp;#39;s wise to register for the GST right away when you&amp;amp;#39;re starting a business.&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;See\u00A0&amp;lt;a href=&amp;quot;https://www.thebalance.com/grappling-with-the-gst-or-hst-2947297&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;4&amp;quot;&amp;gt;Grappling With The GST and/or HST&amp;lt;/a&amp;gt;\u00A0for a fuller explanation of the Small Supplier GST exemption and how GST Input Tax Credits work. For current GST/HST/PST rates in the various provinces and territories see\u00A0&amp;lt;a href=&amp;quot;https://www.thebalance.com/how-to-invoice-2948263&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;5&amp;quot;&amp;gt;Sales Tax\u00A0&amp;lt;strong&amp;gt;Rates&amp;lt;/strong&amp;gt;\u00A0for\u00A0&amp;lt;strong&amp;gt;GST&amp;lt;/strong&amp;gt;, HST, PST in Canada&amp;lt;/a&amp;gt;.&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;\u00A0&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;However, even if you don\u2019t have to register for the GST/HST, you may want to register your business voluntarily. Without GST/HST registration in Canada, you won&amp;amp;#39;t be able to get back the GST/HST you paid in the course of your commercial activities.&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;&amp;lt;a href=&amp;quot;https://www.thebalance.com/grappling-with-the-gst-or-hst-2947297&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;6&amp;quot;&amp;gt;Grappling With the GST/HST&amp;lt;/a&amp;gt; provides more details on this.&amp;lt;/p&amp;gt;&amp;lt;h3&amp;gt;How Does GST in Canada Work?&amp;lt;/h3&amp;gt;&amp;lt;p&amp;gt;Generally, once your GST/HST registration is complete, you charge your customers and/or clients GST/HST on the taxable goods and services you supply to them.&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;Whether you charge and collect just &amp;lt;a data-inlink=&amp;quot;jyzKA-e9GpdvJ7p2K1499g&amp;amp;#61;&amp;amp;#61;&amp;quot; href=&amp;quot;https://www.thebalance.com/grappling-with-the-gst-or-hst-2947297&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;7&amp;quot;&amp;gt;GST or GST and HST&amp;lt;/a&amp;gt; depends on what province your business is located in, what kinds of goods and/or services you are providing and, if your business involves shipping goods, where those goods are going.&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;The GST/HST you collect is remitted to the Canada Revenue Agency by completing a GST/HST return either quarterly or annually.&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;When you are completing your GST/HST return, you can claim &amp;lt;a href=&amp;quot;https://www.thebalance.com/what-are-input-tax-credits-2948163&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;8&amp;quot;&amp;gt;Input Tax Credits&amp;lt;/a&amp;gt; (ITCs) for the GST/HST you paid or owe &amp;amp;#34;on purchases and expenses you use, consume, or supply in your commercial activities&amp;amp;#34; (&amp;lt;em&amp;gt;General Information for GST/HST Registrants&amp;lt;/em&amp;gt;, Canada Revenue Agency), in effect getting back the GST/HST you paid.&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;See &amp;lt;a href=&amp;quot;https://www.thebalance.com/grappling-with-the-gst-or-hst-2947297&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;9&amp;quot;&amp;gt;Grappling With the GST/HST&amp;lt;/a&amp;gt; for more on the process of collecting and remitting GST/HST and claiming Input Tax Credits.&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;&amp;lt;a href=&amp;quot;https://www.thebalance.com/answers-to-common-questions-about-canada-s-gst-hst-2948144&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;10&amp;quot;&amp;gt;Common Questions About the GST/HST&amp;lt;/a&amp;gt; is a handy guide to the ins and outs of charging the GST/HST, filing and remitting the GST/HST, and dealing with the GST/HST as a non-resident.&amp;lt;/p&amp;gt;&amp;lt;h3&amp;gt;The GST/HST Registration Process&amp;lt;/h3&amp;gt;&amp;lt;p&amp;gt;Basically, for GST/HST registration, you apply to the Canada Revenue Agency (CRA) for a GST/HST Registration Number. You can do this in one of three ways:&amp;lt;/p&amp;gt;&amp;lt;ul&amp;gt;&amp;lt;li&amp;gt;Over the web via &amp;lt;a href=&amp;quot;http://www.cra-arc.gc.ca/tx/bsnss/tpcs/bn-ne/bro-ide/menu-eng.html&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;externalLink&amp;quot; data-ordinal=&amp;quot;11&amp;quot;&amp;gt;Business Registration Online (BRO)&amp;lt;/a&amp;gt;. BRO online registration has a number of advantages; you can also register for other CRA program accounts including &amp;lt;a href=&amp;quot;https://www.thebalance.com/how-to-incorporate-your-business-in-canada-2948225&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;12&amp;quot;&amp;gt;corporation&amp;lt;/a&amp;gt; income tax, &amp;lt;a href=&amp;quot;https://www.thebalance.com/guide-to-canadian-payroll-deductions-2948427&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;13&amp;quot;&amp;gt;payroll&amp;lt;/a&amp;gt;, and &amp;lt;a href=&amp;quot;https://www.thebalance.com/starting-an-import-business-2948025&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;14&amp;quot;&amp;gt;import&amp;lt;/a&amp;gt;-&amp;lt;a href=&amp;quot;https://www.thebalance.com/how-to-develop-an-export-marketing-plan-1953410&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;15&amp;quot;&amp;gt;export&amp;lt;/a&amp;gt; taxes, and if your business is &amp;lt;a href=&amp;quot;http://www.bcbusinessregistry.ca/introduction/index.htm&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;externalLink&amp;quot; data-ordinal=&amp;quot;16&amp;quot; rel=&amp;quot;nofollow&amp;quot;&amp;gt;B.C.&amp;lt;/a&amp;gt;, &amp;lt;a href=&amp;quot;http://www.novascotia.ca/sns/access/business/one-business-one-number.asp&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;externalLink&amp;quot; data-ordinal=&amp;quot;17&amp;quot; rel=&amp;quot;nofollow&amp;quot;&amp;gt;Nova Scotia&amp;lt;/a&amp;gt;, or &amp;lt;a href=&amp;quot;https://www.ontario.ca/page/business-name-registration&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;externalLink&amp;quot; data-ordinal=&amp;quot;18&amp;quot; rel=&amp;quot;nofollow&amp;quot;&amp;gt;Ontario&amp;lt;/a&amp;gt;-based you can also transfer directly to the appropriate online provincial business registry when finished with GST/HST registration.&amp;lt;/li&amp;gt;&amp;lt;li&amp;gt;Over the phone by calling the Canada Revenue Agency at 1-800-959-5525&amp;lt;/li&amp;gt;&amp;lt;li&amp;gt;By downloading &amp;lt;a href=&amp;quot;http://www.cra-arc.gc.ca/E/pbg/tf/rc1/README.html&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;externalLink&amp;quot; data-ordinal=&amp;quot;19&amp;quot;&amp;gt;RC1- Request for a Business Number&amp;lt;/a&amp;gt;, filling out the form and mailing it to the Canada Revenue Agency.&amp;lt;/li&amp;gt;&amp;lt;/ul&amp;gt;&amp;lt;p&amp;gt;Once your GST/HST registration is complete, you&amp;amp;#39;ll be ready to collect and remit the GST (or HST).&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;Note that if your business is in Quebec, you need to contact &amp;lt;a href=&amp;quot;http://www.revenuquebec.ca/en/entreprise/&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;externalLink&amp;quot; data-ordinal=&amp;quot;20&amp;quot; rel=&amp;quot;nofollow&amp;quot;&amp;gt;Revenu Quebec&amp;lt;/a&amp;gt; instead at 1-800-567-4692 as they deal with GST/HST in that province.&amp;lt;/p&amp;gt;&amp;lt;h3&amp;gt;The GST/HST (Business) Number&amp;lt;/h3&amp;gt;&amp;lt;p&amp;gt;The &amp;lt;a href=&amp;quot;https://www.thebalance.com/canada-business-tax-id-number-2948590&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;21&amp;quot;&amp;gt;Business Number&amp;lt;/a&amp;gt; assigned to you as part of the GST/HST registration process is the number that you will use in all your correspondence with the Canada Revenue Agency.&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;You also need to show your Business Number on all of your invoices. (See &amp;lt;a href=&amp;quot;https://www.thebalance.com/invoice-sample-with-gst-and-pst-2948295&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;22&amp;quot;&amp;gt;How to Invoice With PST&amp;lt;/a&amp;gt; and/or &amp;lt;a href=&amp;quot;https://www.thebalance.com/an-invoice-sample-with-harmonized-sales-tax-hst-2948265&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;23&amp;quot;&amp;gt;How to Invoice With HST&amp;lt;/a&amp;gt; for a sample of how this is done and a list of other information that must be on your invoices by law.)&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;When people ask you for your business&amp;amp;#39;s GST/HST Number, it&amp;amp;#39;s this Business Number that they\u2019re asking for.&amp;lt;/p&amp;gt;&amp;lt;h3&amp;gt;GST/HST Forms and Guides&amp;lt;/h3&amp;gt;&amp;lt;p&amp;gt;&amp;lt;a href=&amp;quot;http://www.cra-arc.gc.ca/menu-eng.html&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;externalLink&amp;quot; data-ordinal=&amp;quot;24&amp;quot;&amp;gt;The Canada Revenue Agency&amp;lt;/a&amp;gt; provides many guides and pamphlets with additional information about GST/HST, including guides that are specific to particular types of businesses.&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;&amp;lt;a href=&amp;quot;https://www.thebalance.com/grappling-with-the-gst-or-hst-2947297&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;25&amp;quot;&amp;gt;GST and HST&amp;lt;/a&amp;gt; provides a listing of the most popular of these as well as other GST/HST resources.&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;\u00A0&amp;lt;/p&amp;gt;&amp;lt;p&amp;gt;&amp;lt;strong&amp;gt;Back to &amp;amp;gt; &amp;lt;a href=&amp;quot;https://www.thebalance.com/steps-to-starting-a-business-in-canada-2947257&amp;quot; data-component=&amp;quot;link&amp;quot; data-source=&amp;quot;inlineLink&amp;quot; data-type=&amp;quot;internalLink&amp;quot; data-ordinal=&amp;quot;26&amp;quot;&amp;gt;Steps to Starting a Business&amp;lt;/a&amp;gt;&amp;lt;/strong&amp;gt;&amp;lt;/p&amp;gt;"^^<http://www.w3.org/2001/XMLSchema#string>
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