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Overview of Applying for an HST Number and Remittance Requirements

Learn how to apply for an HST number and the remittance requirements 

Harmonized Sales Tax (HST) combines federal and provincial sales taxes into a single value-added tax. In Canada, businesses providing taxable goods or services are typically required to charge, collect, and remit HST to the Canada Revenue Agency (CRA).

What is HST?

HST is a consumption tax used in provinces that have harmonized their provincial sales tax (PST) with the federal goods and services tax (GST). Currently, provinces including Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island participate in the HST system.

When Should You Apply for an HST Number?

Businesses are required to register for an HST number when their taxable revenue exceeds $30,000 in a single calendar quarter or within four consecutive quarters. However, businesses earning below this threshold may voluntarily register for an HST number to claim input tax credits (ITCs) for taxes paid on business expenses.

How to Apply for an HST Number

Applying for an HST number is straightforward and can be done through:

Method  Instructions
Online Use the CRA’s online Business Registration service at Canada.ca.
By Phone Call the CRA business inquiries line.
Mail or Fax Complete Form RC1 (Request for a Business Number).

You'll need to provide:

  • Business name and description

  • Business structure (e.g., sole proprietorship, partnership, corporation)

  • Contact details and business address

  • Details of your revenue

Understanding HST Remittance

After obtaining an HST number, you're required to:

  1. Charge HST: Clearly display and collect HST from customers.

  2. Track HST Collected and Paid: Maintain accurate records of HST collected from customers and HST paid on eligible business expenses.

  3. Calculate Net HST: Subtract HST paid on business expenses (input tax credits) from HST collected.

Remittance Frequency

The CRA assigns your remittance frequency based on your annual taxable sales:

  • Annual: Sales less than $1.5 million

  • Quarterly: Sales between $1.5 million and $6 million

  • Monthly: Sales exceeding $6 million

Please Note: You must remit your net HST by the designated deadlines, typically within one month following the end of your reporting period.

Filing and Paying Your HST

You can remit HST to CRA by:

  • Using CRA’s online My Business Account service

  • Through online banking

  • Mailing a cheque with the remittance voucher