How to Register for a CRA GST/HST Account

1. What is a GST/HST account?

A GST/HST account allows businesses to collect and remit goods and services tax (GST) and harmonized sales tax (HST) on taxable supplies in Canada. It’s tied to your Business Number (BN) and is required once you exceed small‑supplier thresholds or if you choose to register voluntarily. (Government of Canada)

2. Who must register and when?

• Mandatory Registration: If you’re a taxi operator or commercial ride‑sharing driver, you must register on the day you begin supplying taxable passenger transportation services, regardless of your revenue level. (Government of Canada)

3. What do I need before I start?

Gather the following information to complete your online registration:

1. Effective Date of Registration (e.g., the day you start charging GST/HST).
2. Fiscal Year for GST/HST purposes (usually matches your income‑tax year).
3. Estimated Total Annual Revenue, including taxable and zero‑rated supplies.
4. Personal & Business Details:
   • Owner’s SIN, date of birth, personal postal code
   • Business name, physical/mailing address, BN (if existing)
   • Business type (sole proprietor, corporation, etc.)
   • Description of main business activity (Government of Canada)

4. How do I register online using Business Registration Online (BRO)?

1. Access BRO: Visit the CRA’s Business Registration Online service.
2. Obtain a BN: If you don’t already have a Business Number, BRO will issue a new nine‑digit BN. Save this for future use.
3. Continue in the Same Session: Once you receive your BN, select “Register now using BRO” to add a GST/HST program account.
4. Submit: Review and confirm all details, then submit. You’ll receive your GST/HST account number electronically or by mail. (Government of Canada)

5. Can I register by phone or mail?

• By Phone: Call CRA’s Business Enquiries at 1‑800‑959‑5525 if you’ve already been charging GST/HST more than 30 days prior to registration. (Government of Canada)
• By Mail or Fax: Complete and send Form RC1 (Request for a Business Number) or Form GST191 (GST/HST New Account Application) as instructed in the “How to register for a business number or CRA program accounts” guide. (Government of Canada)

6. What happens after I register?

• Confirmation: You will receive a GST/HST account number electronically or through the mail.
• Next Steps:
  • Register for My Business Account to manage your GST/HST filings online.
  • Charge and collect GST/HST on taxable supplies.
  • File periodic GST/HST returns and remit any tax owing.
  • Claim input tax credits for GST/HST paid on business purchases. (Government of Canada)

7. Where can I get more help?

• CRA Website: Detailed guides on when to register and voluntary registration.
• Phone Support: Business Enquiries: 1‑800‑959‑5525
• In‑Person: Book an appointment at your nearest CRA tax services office.

By following these steps, SPINR drivers can ensure compliance with federal tax requirements and take advantage of available input‑tax credits.