GST/HST Registration Checklist

Use this checklist to be sure you have the information you need to register your GST/HST account.

Before you register for a GST/HST account you need to know if you have a Business Number (BN). You have a BN if you have or had at least one of our business accounts such as a Payroll account. If you do not have a BN, you will receive one when you register for a GST/HST number.

Complete and print this checklist using your business or organization information.

	How is your business or organization structured? If you're not sure, see business and organization structures types (legal entities) and find the one that fits how your operation works.
	What is the legal name of the business or organization?
	If your business or organization is incorporated, provide the following information from the certificate: Corporate name The certificate number The date of incorporation Who has jurisdiction
	What is the operating, trading, or partnership name of your business or organization? Your operating name is the name you use in your day-to-day activities and to advertise your business or organization. You only need to provide your operating name if it is different in any way from your legal name.
	What is the effective date of registration? The effective date of registration for GST/HST is important because it helps set up your reporting requirements, and it establishes the date that you become both liable to collect GST/HST and eligible to claim input tax credits.
	What is the full name of at least one owner, partner, or director/officer of the business or organization? If you are a sole proprietor (self-employed individual), you have to provide your social insurance number (SIN) when you register for a BN. Note To use our Business Registration on-line service (BRO), the security measures we have in place for BRO require that you provide the full name and SIN of all partners, directors, or officers of the business.
	Where is your business or organization physically located (operating address)?
	What is the business or organization's mailing address (if different from the physical location address)?
	Use the chart provided on our reporting period page to find out how often you need to file your GST/HST returns.
	What is the fiscal year-end of your business or organization?
	What is your business activity?
	You may authorize an employee of the business or organization as your contact by providing us with the contact's name, title, telephone number, or fax number. Note Your spouse, accountant, or lawyer cannot be named as a contact person unless that individual is considered an employee of your business or organization. To authorize a representative who is not an employee, complete RC59, Business Consent Form.

If you have all the information required to register your GST/HST account, you can do so:

• By internet using Business Registration On line (BRO). If you are a non-resident you cannot register this way.

• By calling our Business Enquiries line at 1-800-959-5525.

• By mailing or faxing completed Form RC1, Request for a Business Number (BN) to your tax services office.

You can have your GST/HST refunds and rebates deposited directly into your bank account. Direct deposit is a safe, convenient, dependable, confidential, and timesaving way to receive your GST/HST refund and rebate payments the same day we would have mailed you a cheque.

This is a one-time application. Your request for direct deposit will remain in effect until you file a new form. The bank account you identify has to hold Canadian funds at a financial institution in Canada.

To arrange direct deposit, complete Form GST469, Direct Deposit Request (Non-Personalized), and mail it to your nearest tax services office.

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