GST/HST for Non-Resident Sellers in Canada
Non-resident sellers in Canada face a different GST/HST registration path: permanent establishment, the security deposit, the non-resident registration form, and the tax centre that handles the file.
How to Register for GST/HST in Canada
Register for a GST/HST number in Canada: register online or by mail with Form RC1, how long each route takes, the Quebec exception, and how to cancel. Checklist and timing included.
Applies in: across Canada
The short answer
Registration is free, it is done online through the CRA's Business Registration Online (the fastest method), and you get two things out of it: a nine-digit business number (BN) and a GST/HST program account attached to it, usually shown as your BN plus RT0001.
The BN is the root. Every CRA program account you will ever need (GST/HST, payroll, corporate tax) hangs off it. If you already have a BN from registering your business, you keep the same one and just open the GST/HST account in the same session.
Before you start: the four-item checklist
The CRA's registration page lists exactly what to have ready. Gather all four before you begin, because the session will ask for them:
- Your effective date of registration. If registration is mandatory, it is usually the day you stopped being a small supplier, though it can be an earlier date. Taxi and ride-share operators use the day they started driving. Voluntary registrants usually get the date of the request, which can backdate up to 30 days. You register within 29 days of your effective date.
- Your GST/HST fiscal year. Usually the same as your income-tax year. Individuals use the calendar year.
- Your total annual revenue estimate. Include taxable sales, leases and other supplies, including zero-rated ones, plus the taxable supplies of your associates. Exclude exempt supplies, financial services, sales of capital property, and goodwill. New businesses may give a reasonable estimate.
- Basic personal and business information. For owners: last names, SINs, dates of birth, and personal postal codes (the CRA checks the postal code against what it has on file for you as an individual). For the business: business name, BN if you have one, business type (sole proprietor, partnership, corporation, and so on), physical and mailing addresses, and a description of the main business activity.
The two routes — and how long each takes
Route 1: online through Business Registration Online (recommended). This is the quickest way, per the CRA: one session, BN issued in the session, then continue in the same session to open the GST/HST account. Most applicants end the session with their GST/HST account number in hand. Accounting guides report the form itself takes about 15-20 minutes when you have the four checklist items ready. Two cautions from the CRA itself: as of July 14, 2026, BRO is only accessible by signing in to a CRA account, so create or unlock yours before you start; and save or print your BN in the session, because the CRA will not send it to you separately (the session times out after 10 minutes of inactivity and you cannot save your work partway through).
Route 2: mail. By mail (Form RC1, Request for a Business Number) to your tax centre, allow 4-8 weeks of CRA processing according to accounting firms that track this — this is the route most likely to strand you waiting while the threshold clock is ticking.
There is no phone route anymore. Starting November 3, 2025, registrations for a new BN or CRA program account must be done online: the CRA moved away from phone-based registrations, and calling the Business Enquiries line to register now just directs you to Business Registration Online. The CRA lists only a few cases where you still call the Business Enquiries line for help or register by paper instead — reactivating a previously closed program account, registering a Canadian business with only non-resident owners, or registering a business that is owned by another business.
| Route | Typical wait for the number | Notes |
|---|---|---|
| Online (BRO) | Same session | Needs a CRA account sign-in since July 14, 2026; save or print your BN — it is not sent to you |
| Mail (Form RC1) | 4-8 weeks | CRA form warns 30 days or more; slowest, plan ahead |
One warning from the CRA's registration page itself: if you already charged GST/HST more than 30 days before registering, an online registration alone does not fix the dates. BRO only allows an effective date within the last 30 days; for an earlier date you backdate the registration with a written request — sent through your CRA account's Submit documents service, by mail to the Sudbury Tax Centre, or by fax.
If you do not yet know whether you need to register at all, decide that first: our companion guide, Do You Need a GST Number as a Sole Proprietor in Canada?, walks through the $30,000 two-test rule with worked examples.
Processing times: how long each CRA channel takes
People ask this as one question — how long does it take to get a GST number? — but the CRA gives three different answers, one per channel. Ground them in what the CRA itself publishes, then plan around the channel you will actually use.
Online through Business Registration Online: usually instant, in the session. The CRA's Form RC1 states the official position plainly: the easiest and quickest way to apply is Business Registration Online, and "in most cases you will receive your BN and/or program account instantly." You leave the session with the business number and the GST/HST account (BN plus RT0001). Save or print the number in the session: the CRA will not send it to you separately, and you do not wait for anything by mail to charge tax — the number you need is the one issued in the session. The form itself takes roughly 15 to 20 minutes with the four checklist items in hand, per accounting guides that walk clients through it.
By phone: no longer a registration route. Before November 3, 2025 you could register by calling the Business Enquiries line; the CRA ended that. Registrations for a new BN or program account must now be done online, and calling the line to register just directs you to Business Registration Online. The phone is not a fallback for a locked CRA sign-in either — unlock the account, or use the mail route below.
By mail with Form RC1: 30 days or more. The CRA form warns that if you send the form to your tax centre instead of registering online, "you will then receive your BN and/or program account number by mail" and "this process and mailing time can take 30 days or more." Accounting firms that track the mail lane commonly quote 4 to 8 weeks. Nothing about the mail route is faster or more thorough; it is the same registration, carried by post.
Two timing traps sit behind those numbers. First, your effective date does not wait for your paperwork: if you crossed the $30,000 threshold, you are treated as registered from the day you stopped being a small supplier, and you owe the tax on sales after that date whether the account number had arrived or not. Second, you may not charge GST/HST before your account is active, which is the practical case for the online route when a first big invoice is close. If you already charged the tax more than 30 days before registering, the CRA's registration page routes you to its backdating process: a written request, because BRO itself only accepts an effective date within the last 30 days.
Quebec: a different process
Quebec sits outside the CRA's registration flow. You register for both the GST and the QST with Revenu Québec, using one of:
- the Register a New Business service (if you are not already registered with Revenu Québec),
- the registration service inside My Account for businesses (Consumption Taxes section, if you already are),
- or Form LM-1-V, Application for Registration.
Mind the two different deadlines: apply for QST registration before your first taxable supply in Quebec as a non-small-supplier; for the GST side, apply before the 30th day after your first taxable sale in Canada as a non-small-supplier. Register each business once per Revenu Québec file — duplicates slow the process down. On timing: Revenu Québec publishes no registration processing time of its own. Montreal accounting firm Mackisen puts the online route at roughly 10 business days versus 3-4 weeks for the paper LM-1-V — and its own pages are not consistent on the online figure, so treat both numbers as one firm's estimates, not Revenu Québec's. The combined 2026 rate is 14.975% (5% GST + 9.975% QST, with the QST calculated on the price excluding the GST). A business that registers for the QST must also register for the GST/HST: Revenu Québec administers both taxes in Quebec, and the NEQ and the federal BN are separate numbers you may be asked to provide during registration, not one shared account number.
After you register: the four duties
Registration is the beginning of the obligations, not the end. As a registrant you:
- Charge and collect the GST/HST from your effective date. Charging before you are registered is not allowed.
- File returns on your assigned schedule: most new businesses file annually ($1.5M or less in taxable supplies); more than $1.5M up to $6M file quarterly; over $6M file monthly.
- Remit the tax you collected. Monthly and quarterly filers remit one month after the period ends; annual filers get three months after their fiscal year-end.
- Claim input tax credits on the GST/HST you paid on business purchases. This is the reward side of registration.
Set up CRA My Business Account right after registering. Filing, balances, and account changes all live there.
Three mistakes to avoid
Registering with the wrong government. Quebec businesses that register with the CRA instead of Revenu Québec end up with the GST half done and the QST half missing. If you carry on business in Quebec, start at Revenu Québec.
Getting the effective date wrong. The CRA treats you as registered from the day you stopped being a small supplier, whether or not you filed. The tax on sales after that date is owed either way — the only choice you have is whether you collected it from the customer or pay it out of pocket.
Paying a middleman. Registration through the CRA is free. Any site charging you a "filing fee" for this is selling a free form.
Related guides
- How to File a GST/HST Return in Canada, the third step in the lifecycle: NETFILE with your access code, filing frequencies and exact deadlines, ITCs, instalments, and the late-filing penalty.
- How to Charge GST/HST in Canada, the next step after registering: which rate to charge by customer province, the place-of-supply rules, and how to invoice the tax.
- How to Get a Business Number in Canada, the root identifier behind this registration: the 9-digit BN, the six program accounts (RT, RP, RC, RZ, RM, RR), and the registration routes compared.
- Do You Need a GST Number as a Sole Proprietor in Canada?, the decision guide: the $30,000 threshold, the two tests, and the worked examples that trip people up.
- How to register a sole proprietorship and get a GST/HST number in Canada, the full how-to: business number, filing periods, invoicing, and the quick method.
- How to start freelancing in Canada, the freelance angle on the same $30,000 threshold.
- How to start a bookkeeping business in Canada, the business that ends up answering these questions for other people.
- What Happens If You Don't Register for GST/HST in Canada, the consequences guide: back-dated registration, CRA assessments on tax you never charged, penalties and interest, and the Voluntary Disclosures Program.
Questions people ask
How do I register for a GST number in Canada?
Register with the CRA, for free, online or by mail. Online is fastest: use Business Registration Online, which issues your nine-digit business number (BN) in the same session if you do not have one, then open the GST/HST program account on that BN — the account shows as your BN plus RT0001, and that full number is your GST/HST number. By mail, send Form RC1, Request for a Business Number, to your tax centre. Phone registration ended on November 3, 2025: the CRA moved new BN and program-account registrations online, and calling the Business Enquiries line now just directs you to Business Registration Online. Have four things ready first: your effective date of registration, your GST/HST fiscal year, your total annual revenue estimate, and the basic owner and business details the form asks for. In Quebec, register for the GST and the QST with Revenu Québec instead of the CRA.
How long does it take to get a GST number in Canada?
Online, usually the same session. Business Registration Online issues the business number right away in most cases, and the GST/HST account opened in that session comes with it, so most online applicants finish with their number in hand; the CRA's own RC1 form says you will in most cases receive your BN and program account instantly online. Save or print the number in the session — the CRA will not send it to you separately. By mail with Form RC1, the CRA form warns the process and mailing time can take 30 days or more, and accounting firms commonly quote 4 to 8 weeks. Quebec runs through Revenu Québec, which publishes no registration processing time; Montreal accounting firm Mackisen puts its online route at roughly 10 business days versus 3 to 4 weeks on paper.
Do I need a business number before I can register for GST/HST?
Generally, yes. The CRA issues your GST/HST account under a nine-digit business number (BN). The fastest route is Business Registration Online: it issues the BN in the same session, then lets you open the GST/HST account right after. If you already have a BN, you can use the same online service to add the GST/HST account to it.
How long does GST/HST registration take?
It depends on the route. Online through Business Registration Online is the quickest: the CRA issues your BN in the same session and you continue in that same session to open the GST/HST account, so most applicants walk away with their account number the same day (accounting guides report the form takes about 15-20 minutes). By mail with Form RC1, the CRA form itself warns the process and mailing time can take 30 days or more, and accounting firms commonly quote 4-8 weeks of CRA processing. In Quebec, timelines follow Revenu Québec, which publishes no processing time; Montreal accounting firm Mackisen estimates roughly 10 business days online versus 3-4 weeks on paper. Plan around the slow lane, not the fast one.
Can I charge GST/HST while I am waiting for my account number?
No. You may only collect GST/HST once your account is registered and active — never put a GST/HST number on an invoice before you have one. That is a practical argument for the online route: you get the number the same session. If you already crossed the $30,000 threshold, your effective date is backdated to when you stopped being a small supplier, which means you owe the tax on sales after that date whether or not you collected it. Keep clean records of those sales, then collect and remit from the effective date forward. If you already charged GST/HST more than 30 days before registering, registering online is not enough on its own: Business Registration Online only allows an effective date within the last 30 days, and backdating further takes a written request to the CRA. And there is no separate 'HST number' to wait for: GST and HST are one federal account (your BN plus RT0001), and the rate you charge depends on the customer's province — Quebec businesses register separately for the QST with Revenu Québec.
What information does the CRA ask for when I register?
Four things: your registration effective date, your GST/HST fiscal year, your total annual revenue estimate, and basic information — the owners' last names, SINs, dates of birth and personal postal codes, plus the business name, BN, business type, physical and mailing addresses, and a description of the main business activity.
My revenue estimate is a guess. Is that acceptable?
For a new business, yes. The CRA explicitly says you may give a reasonable estimate of your income for the year. Count taxable sales including zero-rated exports and your associates' taxable supplies; leave out exempt supplies, financial services, sales of capital property, and goodwill from selling the business.
I already charged GST/HST before registering. What should I do?
Register now. If you charged the tax more than 30 days before registering, you also need the CRA to backdate your registration: register online with an effective date within the last 30 days, then send a written backdate request through your CRA account (Submit documents) or by mail or fax to the Sudbury Tax Centre. Your effective registration date is backdated under the small-supplier rules, which means the tax you collected on those sales belongs to the CRA — keeping it would be a mistake on top of the first one.
Can I register before I hit the $30,000 threshold?
Yes. Voluntary registration is open to any small supplier. Your effective date is usually the date of your request, and it can start up to 30 days before that day. Many businesses do this deliberately to claim back the GST/HST they paid on startup costs.
Does GST/HST registration cost anything?
No. Registering a business number and opening a GST/HST program account is free through the CRA's Business Registration Online. Be wary of paid third-party sites that charge a fee to do what the CRA does for nothing.
I'm in Quebec. Is the registration process the same?
No. In Quebec you register for both the GST and the QST with Revenu Québec, not the CRA. Use the Register a New Business service if you are not already registered with Revenu Québec, the registration service in My Account for businesses if you are, or file [Form LM-1-V](https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/registering-for-the-gst-and-qst/how-to-register/). Apply for QST registration before your first taxable supply as a non-small-supplier; for the GST side, before the 30th day after your first taxable sale as a non-small-supplier.
Which fiscal year do I use for GST/HST?
Usually the same year you use for income tax. For individuals and most partnerships that means the calendar year. Corporations generally match their income-tax fiscal year, though a corporation with a non-calendar tax year can elect a calendar year for GST/HST.
How do I manage the account after I register?
Register for CRA My Business Account. That is where you file returns, view balances, and manage all your CRA program accounts online. After registering you must charge and collect the GST/HST, file returns on your assigned schedule, remit the tax you collected, and you can claim input tax credits on the tax you paid.
Can I cancel my GST/HST registration if my business closes?
Yes. Tell the CRA and give the reason, the cancellation date is the day your business closes, and file a final GST/HST return and remit anything owing — closing splits your last period in two, so you may have to file two returns. Close it online through your CRA account (My Business Account or Represent a Client), or by mailing Form RC145 (Part B) to your tax centre within 6 months of signing it; the CRA's close-account page lists no phone option. If you registered voluntarily as a small supplier, you generally have to stay registered at least one full year before you can ask to cancel. Our guide to [closing a business in Canada](/guides/how-to-close-a-business-in-canada/) walks the full wind-down order: CRA accounts first, final returns, then the dissolution or licence cancellation.
Sources
- Canada Revenue Agency, Register for a GST/HST account — the four things to have ready, the effective-date rules (small supplier, taxi, voluntary with up to 30 days back), the fiscal-year rules, what counts in total annual revenue, and the basic personal and business information required.
- Canada Revenue Agency, When to register for and start charging the GST/HST — the $30,000 small-supplier tests (a single calendar quarter, or the four preceding quarters), when you stop being a small supplier under each test, and registering within 29 days of your effective date.
- Canada Revenue Agency, Register with Business Registration Online — the online route itself: sign in to a CRA account, add a business account, and continue to BRO; if you cannot complete the registration online, mail Form RC1 to your tax centre.
- Canada Revenue Agency, Form RC1, Request for a Business Number — BRO is the easiest and quickest way and in most cases the BN and program account arrive instantly; sending the form to your tax centre instead can take 30 days or more including mailing time.
- Canada Revenue Agency, Businesses: Go online to register for a business number or CRA program account — starting November 3, 2025, new BN and program-account registrations must be done online; calling Business Enquiries to register directs you to BRO; the BN and account details arrive instantly and will not be sent separately; the cases that still go by phone or paper.
- Canada Revenue Agency, Businesses: Changes are coming to the way you access Business Registration Online — as of July 14, 2026, BRO is only accessible through a CRA account.
- Canada Revenue Agency, Backdate your GST/HST registration — BRO only accepts an effective date within the last 30 days; backdating further takes a written request through your CRA account, by mail to the Sudbury Tax Centre, or by fax.
- Canada Revenue Agency, What is a business number and what are CRA program accounts? — the 9-digit BN plus the two-letter program identifier and four-digit reference number (123456789 RT 0001 for GST/HST).
- Canada Revenue Agency, Close a GST/HST account — notify the CRA with the reason, the cancellation date is the day the business closes, close online in your CRA account or by mailing Form RC145 (Part B) within 6 months of signing it, and file the final return (closing can split the last period into two returns).
- Canada Revenue Agency, Form RC145, Request to Close Business Number Program Accounts — the form used to close program accounts by mail.
- Canada Revenue Agency, Change your GST/HST account information — reporting periods — the assigned reporting periods: $1,500,000 or less files annually, more than $1,500,000 up to $6,000,000 quarterly, more than $6,000,000 monthly, and electing a more frequent period.
- Canada Revenue Agency, Reporting requirements and deadlines for GST/HST — monthly and quarterly filers file and pay one month after the period ends; most annual filers, three months after the fiscal year-end.
- Canada Revenue Agency, GST/HST calculator and table of current rates — the current rate table (13% Ontario, 14% Nova Scotia since April 1, 2025, 15% New Brunswick, Newfoundland and Labrador, and Prince Edward Island, 5% GST elsewhere, Quebec 5% GST plus 9.975% QST).
- Revenu Québec, How to Register for the GST and QST — the Register a New Business service, the registration service in My Account for businesses (Consumption Taxes section), Form LM-1-V, and the two deadlines: QST before your first taxable supply in Québec other than as a small supplier, GST before the 30th day after your first taxable sale in Canada other than as a small supplier.
- Revenu Québec, Registering for the GST and QST — Small Suppliers — the $30,000 worldwide test including associates, voluntary registration, the one-year minimum once registered, and registering for the QST means registering for the GST/HST too.
- Revenu Québec, Basic Rules for Applying the GST/HST and QST — Revenu Québec administers the GST/HST in Québec; GST is 5% of the selling price and QST is 9.975% of the selling price excluding the GST.
- Mackisen CPA Montreal, How to Register for GST and QST in Quebec — a secondary source, used only for the Quebec processing-time estimates (about 10 business days online, 3 to 4 weeks on paper); Revenu Québec publishes no processing time of its own, and the firm's pages are not consistent on the online figure.