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.

For a mandatory registration, the effective date is the date:

• you provide taxable, including zero-rated, goods or services in Canada in the course of carrying on business in Canada and your revenues exceed the small supplier threshold of $50,000 in a single calendar quarter or in four consecutive calendar quarters. For more information on when you are required to register and when to start charging the GST/HST review our small supplier limit calculation page;
• you begin to operate a taxi or limousine service; or
• you (as a non-resident) charge admission directly to audiences in Canada.

For a voluntary registration, the effective date is normally the date that you apply. You can also request a future date.

Note
If you charge GST/HST on your taxable goods and services but have not registered with us your effective date of registration will be the date you first charged GST/HST.

Forms and publications

• General Information for GST/HST Registrants guide (RC4022)
• The Business Number and Your Canada Customs and Revenue Agency Accounts booklet (RC2)
• Form RC1, Request for a Business Number (BN)

Related topics

• Business Registration On-line
• BusinessGateway.ca
• Related provincial and territorial government sites
• Canada's Business and Consumer Site