When does my HST registration actually take effect after I apply?
Your HST registration effective date is the date you are required to start collecting and remitting HST — and it may not be the date you apply. The CRA assigns an effective registration date that aligns with when you first became required to register (or the date you requested for voluntary registration).
If you have already exceeded the $30,000 threshold, your effective date is typically the day after you crossed the threshold (or the first day of the calendar quarter following the quarter in which you crossed the annual threshold, depending on how you crossed it). This means you may owe HST on supplies you already made before you actually applied.
When you register voluntarily, you can generally request an effective date of your choosing — even a past date in some cases — or the date your application is processed. The CRA will confirm your effective date in writing. It is important to know this date because your obligation to collect, and your ability to claim ITCs, both start on the effective date.
Key takeaways
- Your effective date is when your HST obligations begin, not when you apply.
- If you registered late, your effective date may pre-date your application.
- Voluntary registrants can usually request their preferred effective date.
- Watch for the effective date confirmation from the CRA — file accordingly.