GST/HST Registration

This subsection covers the GST/HST terms that usually appear before a return is filed.

What Belongs Here

Use this subsection when the question is about whether a business must register, what a GST/HST account is, or how sales-tax administration begins.

This is the right home when the practical issue is:

• whether the business is still a small supplier
• when GST/HST collection has to start
• what CRA account exists once the business enters the system

Best Starting Pages

• Small Supplier
• GST/HST Account
• Business Income

Practical Reader Path

• Start with Small Supplier if the first question is whether registration is required.
• Start with GST/HST Account if registration already happened and the next question is what account or filing structure exists.
• Move to Filing and Input Tax Credits once the issue becomes return filing, input tax credits, or net tax.

Quick Distinctions

In this section

• GST/HST Account
  A GST/HST account is the CRA program account used to file returns, claim input tax credits, and remit net tax.
• Small Supplier
  Small-supplier status determines whether a business is generally required to register for GST/HST.