Registering (opening) your GST/HST account

Determining if you are carrying on commercial activity in Canada can be complex. The information below, as well as the guide Doing Business in Canada - GST/HST Information for Non-Residents can assist you.

In Quebec, Revenu Québec administers the GST/HST. If you have business operations in Quebec, visit the Revenu Québec web site.

Topics
When you must register (mandatory registration)	When you may register (voluntary registration)
How to register your GST/HST account Register your account by mail, phone or in person	GST/HST Registration checklist Use our registration checklist to make sure you have the information you need to register for a GST/HST account.
Non-resident security Depending on your taxable supplies you may need to post security with us	What we mean by taxable, zero-rated or exempt supplies
Responsibilities of a GST/HST registrant Keeping books and records, collecting and invoicing GST/HST, calculating your net tax and more	Effective date of registration The day you start to charge GST/HST and claim input tax credits
Fiscal year end Deciding your year-end for your business	Reporting periods Deciding how often you need to file your GST/HST return
Opening more locations, branches or divisions	Methods of Accounting: Deciding to use the Quick Method or the Simplified Method