How to register for GST/HST when self-employed

1. Confirm whether registration is mandatory or voluntary

Determine the date the small-supplier threshold was exceeded or the date voluntary registration should begin.

Do not choose the effective date casually: it determines when tax collection begins, which returns are required and the input tax credits potentially available.

2. Gather the information

Last name, SIN, date of birth and home postal code.

Business name, physical and mailing addresses and a description of the main activity.

Business Number if one already exists; otherwise it is generally created during registration.

Requested effective date, fiscal year and a reasonable revenue estimate for a new business.

3. Use Business Registration Online

Open BRO from the official CRA page and sign in through your CRA account.

Select sole proprietor and request a GST/HST account. The identifier generally consists of the nine-digit BN followed by RT0001.

The session times out after inactivity and cannot be saved. Save or print the BN and GST/HST number at the end because CRA says they will not be sent automatically.

4. If online registration is unavailable

CRA provides other methods, including Form RC1 where applicable.

A sole proprietor with a temporary SIN beginning with 9 must use BRO. Some ownership structures, non-resident-owned businesses and account reactivations cannot use the standard flow.

Backdating by more than 30 days has a separate CRA process and evidence of operations or prior tax collection may be requested.

5. After registration

Add the BN to your CRA account to manage the business program account.

Update invoices to show the business name, applicable GST/HST and registration number.

Set aside collected tax, retain ITC documents and note the assigned filing frequency and due date.

File returns even for periods with no activity while the account remains open.