Opening more locations, branches or divisions

Although you have to register your business as a single entity, you can apply to have your branches or divisions file their own returns. You may want to keep track of your GST/HST accounts separately if your business has:

• more than one location;
• more than one business activity (for example, gas station and pizza parlour);
• offices in different provinces;
• divisions; or
• different departments (for example, manufacturing and sales).

To qualify to file separately, your branches or divisions have to be separately identified either by their location or the nature of their activities. They must also keep separate records. The branches and divisions have to keep the same reporting periods as the parent company.

If you decide to add more accounts, make sure you can provide the Business Number, the legal name, and that you can answer all the questions on Form GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions.

It is important that you provide all 15-characters of your Business Number whenever you contact us, especially once you have divisions or branches.

Special rules for public service bodies

If your public service body has branches or divisions, you may apply to have each branch or division with $50,000 or less in annual taxable supplies designated as a small supplier division. To apply for this treatment, you can call us or complete Form GST31, Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions, and return it to us. If we approve the designation for a small supplier division, the branch or division will no longer collect GST/HST on its taxable supplies and it will not claim ITCs for its purchases.

A branch or division will qualify as a small supplier division under the following conditions:

• it has taxable supplies of $50,000 or less over the past four consecutive calendar quarters and also $50,000 or less in the current calendar quarter;
• you can separately identify the branch or division by either its location or the nature of its activities;
• separate records, books of account, and accounting systems are kept for the branch or division; and
• you have not revoked an earlier designation of the branch or division within the previous 365-day period.

Once a branch or division no longer qualifies as a small supplier division, it has to start collecting GST/HST on its taxable supplies.

No GST/HST applies to supplies transferred between branches or divisions that are part of one corporation.

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 RC59, Business Consent Form
• Form GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions
• Form GST31, Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions

Related topics

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