- Business number (BN) - GST/HST account information
Part 1 - Identification of business
Indicate the name that the business will use during its operation as well as its physical location and mailing address. If applicable, enter an operating or trading name of the business and your choice of language of correspondence.
Part 2 - GST/HST information
Complete Part 2 of the form. If your business is in Quebec see Operating in Quebec.
Part 3 - Filing information
Enter the amount of your total sales in Canada of taxable goods and services in your previous fiscal year, including those of your associates. Do not include zero-rated exports and financial services, taxable sales of capital real property or goodwill.
Enter the amount of your worldwide sales of taxable goods and services in your last four consecutive calendar quarters or in any single calendar quarter in the third section. Your worldwide sales determine whether you have to be registered, while the amount of your sales in Canada will determine your reporting periods and how frequently you have to file.
Enter the fiscal year-end:
- For a sole proprietorship or a partnership, a fiscal year for GST/HST generally ends on December 31 unless the business elects to use a different date during the calendar year.
- For a corporation, the fiscal year for GST/HST can end at the corporation's tax year-end, or it can elect to use a different date during the calendar year.
To change the fiscal year-end of your business for GST/HST purposes, answer "Yes" to the question of the fifth section and enter the new fiscal year-end date you would like to use.
Enter the effective date of registration. The effective date of registration for GST/HST is important because it helps set up your reporting requirements, and it establishes the date that you become both liable to collect GST/HST and eligible to claim input tax credits.
Part 4 - Reporting period
You will be assigned a reporting period based on your total annual GST/HST taxable sales in Canada (including those of your associates) for the preceding year. This amount determines how frequently you have to file your GST/HST returns. In this calculation, include your total taxable sales of goods and services made in Canada, including those of your associates. Do not include zero-rated exports and financial services, taxable sales of capital real property, or goodwill.
Part 5 - Major business activity
Enter your major business activity and give as much detail as possible. You have to list the products you will sell and estimate the percentage of revenues each product represents.
Part 6 - Direct deposit information
Registrants who choose this option must provide their financial institution's branch number, institution number, account number, and the name(s) of the account holder(s).
Useful links:
Federal:
RC4022 General Information for GST/HST Registrants
Québec: