GST/HST Registration Timing Checklist

Updated October 7, 2026 · Figures checked against official government pages on September 28, 2026 · Gondaliya CPA Professional Corporation, CPA Ontario Registered Firm 61330051

Use this checklist with our guide: When Should You Register for GST / HST? Guide for Business Owners.

Add up your taxable sales for each of the last 4 calendar quarters, including your associates’ sales.
Check the small supplier limit. You must register once taxable sales, with associates, pass $30,000 in one calendar quarter or over the last 4 consecutive calendar quarters.
Forecast your revenue so you know when you are likely to pass the threshold.
Consider registering voluntarily before you reach the threshold, so you can claim input tax credits early.
Collect your business number and legal structure details.
Apply promptly through Business Registration Online or Form RC1.
If you sell in more than one province, check the GST/HST rate for each client’s province.