How do I actually register for HST for my Ontario business?
HST registration in Ontario is handled by the Canada Revenue Agency (CRA), not the province, because HST is a federal-provincial combined tax administered federally. You register for a GST/HST account as part of a Business Number (BN) with the CRA.
The most common method is online through the CRA's My Business Account portal or BN Online service. You can also register by phone, mail, or in person at a CRA tax services office. You will need your business name, address, fiscal year end, expected annual revenues, and a description of your main business activity.
Once registered, the CRA issues your 9-digit BN and a two-letter program identifier (RT) with a 4-digit reference number — for example, 123456789 RT 0001. You must begin collecting HST on taxable supplies on your effective registration date. Keep that date in mind because you may owe HST on supplies made after that date even if you have not yet received your account number.
Key takeaways
- Register with the CRA (federal), not the province, even for Ontario HST.
- Use CRA My Business Account online for the fastest registration.
- Your effective registration date triggers your obligation to collect HST.
- Have your BN, business address, and fiscal year end ready before registering.