Does a partnership or joint venture in Ontario need its own HST registration?

Partnerships are treated as separate entities for GST/HST purposes and must register under the partnership name (not the individual partners' names) once their taxable supplies exceed $30,000. Each partner's individual revenues and the partnership's revenues are tracked separately — you cannot use your personal registration for partnership activities, and the partnership cannot use a partner's existing registration.

Joint ventures are different. Under the Excise Tax Act, a joint venture is not treated as a separate legal or tax entity. Instead, a "joint venture election" can be made, designating one participant as the "operator" who accounts for GST/HST on behalf of the venture. If no election is made, each co-venturer accounts for their own share of the joint venture's supplies and inputs.

The election is not automatic — it must be made in writing and filed with the CRA, and both parties must be GST/HST registrants. The rules for joint ventures are technical. If you are entering a construction joint venture, a resource joint venture, or another collaborative arrangement, getting tax advice before structuring the arrangement can avoid significant complications later.