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Does My Business Need A GST number?


Do I Need A GST number?


If you are a sole proprietor, contractor, consultant, a small or large business owner with more than $30,000 of gross sales in a single quarter or over a calendar year (four quarters), you must register for a GST number. Once your business is registered, you must charge GST on the sale of all goods or services provided, if they are taxable. Some goods and services are exempt or zero-rated, for example, basic groceries, and no GST is payable.





How do I register for a GST number?

You will require a Business Number, as well as a GST number. To register for a business number and GST number register through Canada Revenue Agency online, by phone or by mail


1. To register online go to https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/registering-your-business/bro-register.html

2. To register by phone call 1-800-959-5525


What information is required for a Business Number or GST Number?


Personal Information

  1. Owner’s social insurance number

  2. Date of birth

  3. Personal postal code


Business Information

  1. Business name

  2. Business number (if already issued)

  3. Type of business – sole proprietor, partnership, or corporation

  4. Name and social insurance number for all owners

  5. Physical address

  6. Mailing address (if different from physical address)

  7. Description of major business activity


Other Information

  • The effective date of registration – usually the date of your GST number registration, but may start up to 30 days previously if you have already exceeded $30,000 in gross sales in a quarter

  • Fiscal year for GST – usually based on the tax year for income tax purposes

  • Total annual revenue – your taxable revenue, but not GST exempt revenue. If you are a new business, provide a reasonable estimate of your annual income


How often do I file GST?


If your gross sales do not exceed $1,500,000 you must file annually, but can select monthly or quarterly filing. Remember to set aside GST in a separate bank account and to file your GST report on time, accurately, and to submit the calculated GST payments. There are penalties if you do not file on time or incorrectly. Do I need a GST number?

If you are a sole proprietor, contractor, consultant, a small or large business owner with more than $30,000 of gross sales in a single quarter or over a calendar year (four quarters), you must register for a GST number. Once your business is registered, you must charge GST on the sale of all goods or services provided, if they are taxable. Some goods and services are exempt or zero-rated, for example, basic groceries, and no GST is payable.





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