How to Get a GST Number

The Goods and Services Tax (GST) was introduced as a 7% federal sales tax in Canada on January 1, 1991, replacing the manufacturers' sales tax. It was reduced, in two stages, to 5% on January 1, 2008. In several provinces, the GST has been replaced by the Harmonized Sales Tax (HST), a combination of the GST and provincial sales tax. For these provinces, you will get an HST number, but the registration process is the same.

• 1

  Get your GST number if you are a small- or medium-sized business by accessing the Business Registration Online section on the Canada Revenue Agency (CRA) website. You will need to provide basic information such as name, address and Canadian Social Insurance Number, annual worldwide sales and reporting period.

• 2

  Call the CRA Business Enquiries toll-free number to get your GST number. Have a completed Form RC1 ready when you call. This form is available on the CRA website.

• 3

  Mail in or fax the completed Form RC1 to your nearest CRA office.

• 4

  Use the GST number on your invoices and sales receipts. Note that some goods and services, such as basic groceries and prescription drugs, are exempt from the GST/HST.