CRA Business Number and GST/HST Account: Registration Guide for Freelancers
You have crossed the $30,000 GST/HST threshold — or you want to register voluntarily to claim input tax credits. Either way, you need a Business Number (BN) and a GST/HST program account from the Canada Revenue Agency. The registration process changed in 2025–2026. Here is the current procedure, step by step.
What you are actually getting
The CRA identifies every business with a 9-digit Business Number. Program accounts attach to it as suffixes:
- BN: 9 digits, e.g. `123456789`
- GST/HST account: BN + `RT0001` → `123456789RT0001` (15 characters total)
- Other suffixes exist for payroll (`RP`), corporate tax (`RC`), import/export (`RM`) — you only open the ones you need.
If you register for GST/HST without an existing BN, the CRA creates the BN in the same session. If you already have a BN (say from a payroll account), you add the RT account to it.
When you must register vs when you may
Must register: you are no longer a "small supplier" — worldwide taxable supplies (including zero-rated exports) exceeded $30,000 in a single calendar quarter or over the previous four consecutive calendar quarters. Once you cross, you must start charging GST/HST quickly — the existing threshold article on this site covers the timing rules in detail.
May register voluntarily below $30,000. Why would you? To claim input tax credits (ITCs) — the GST/HST you pay on business expenses (laptop, software subscriptions, home-office portion of utilities) becomes recoverable. If your clients are mostly businesses (who can claim ITCs themselves and do not care about the tax you charge), voluntary registration is often pure upside. If your clients are consumers, charging 5–15% extra may cost you business — do the math.
How to register in 2026
Online: Business Registration Online (BRO)
Since July 14, 2026, BRO is accessible only through a CRA account (My Account for Individuals or My Business Account). Key facts:
- Phone registration was eliminated (November 2025) — do not call expecting to register.
- If you have never filed a Canadian tax return, you may not be able to get a CRA account yet — in that case, use the paper route below.
- A sole proprietor with a temporary SIN starting with 9 must use BRO (not the phone, not an in-person visit).
- Save or print your BN and GST/HST account number during the online session — the CRA does not mail the confirmation reliably.
What you need before you start:
- Your SIN, legal name, date of birth, and home postal code (identity verification)
- Business name (your own name is fine for sole proprietors — operating under your own name needs no provincial registration; a brand name may need a provincial business-name registration)
- Business type: sole proprietor, partnership, corporation
- Physical and mailing addresses of the business
- Description of your major business activity
- Fiscal year-end (December 31 is the default and simplest for sole proprietors)
- Estimated annual revenue
Steps in BRO: sign in to your CRA account → + Add account → Business account → Register a business → complete the BN section and tick the GST/HST (RT) program account → review → submit. The BN and RT0001 are issued in the session.
By mail: Form RC1
Form RC1, Request for a Business Number and Certain Program Accounts — download from canada.ca, fill in the BN and program-account sections, and mail it to your tax centre. Slower (weeks), but it is the fallback when BRO is unavailable to you (no CRA account, no filed return yet).
If your business is in Quebec
GST/HST (and QST) for Quebec-based businesses is administered by Revenu Québec, not the CRA. Register with Revenu Québec and use their forms and filing systems.
After you register: what changes
- Charge the right tax. 5% GST in Alberta/territories; HST at 13% (Ontario), 14% (PEI), 15% (Nova Scotia, New Brunswick, Newfoundland and Labrador); GST+QST in Quebec. Charge based on the place of supply — where your client is, not where you are.
- Put your GST/HST number on every invoice to Canadian clients.
- File returns. Filing frequency depends on revenue: annual (under $1.5M in most cases), quarterly, or monthly. Even with no tax owing, file — late filing draws penalties and interest.
- Claim ITCs. Keep every receipt for business inputs. The GST/HST you paid on legitimate business expenses offsets what you collected.
- Exports are zero-rated. Sales to clients outside Canada are generally taxed at 0% — you charge nothing but still report the sales and still claim ITCs on inputs. This is why export-heavy freelancers love voluntary registration.
Common freelancer mistakes
- Registering but not charging. Once registered, you must charge GST/HST on taxable Canadian sales from the effective date — "I forgot" is not a defence.
- Charging before registering. You cannot collect GST/HST without a registration number.
- Wrong place of supply. A Toronto freelancer billing a Vancouver client charges 5% GST (BC rate), not 13% HST. Get this wrong systematically and reassessments follow.
- Mixing personal and business expenses in ITC claims. Only the business-use portion qualifies — for a home office, that means the CRA's reasonable allocation (square footage or rooms), not 100% of the hydro bill.
- Missing the filing deadline. GST/HST returns have their own deadlines separate from income tax. Diary them.
Frequently asked questions
I am a sole proprietor using my own name. Do I need a BN at all?
Only if you need a CRA program account (GST/HST, payroll, import/export). Income tax alone does not require a BN — you report self-employment income on Form T2125 of your personal T1 return.
How long does online registration take?
The BN and GST/HST account are typically issued during the BRO session itself. Mail-in RC1 takes weeks.
Can I backdate my registration?
The CRA assigns an effective date; voluntary registrations are generally effective on the registration date, while mandatory registrations relate back to when you ceased to be a small supplier. Discuss timing with an accountant if the threshold crossing was a while ago.
I have US clients. Do I need to charge them GST/HST?
No — exports are zero-rated. But US-source revenue still counts toward the $30,000 small-supplier threshold.
Does registering affect my income tax?
No. The BN/RT accounts are for GST/HST (and payroll). Your income tax is still reported on your T1 with Form T2125, using your SIN.
Sources
- CRA, Register for a GST/HST account: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-account/register-account.html
- CRA, Register as a resident with a Canadian business (BN): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/business-registration/business-number-program-account/how-register/resident.html
- CRA, When to register for and start charging the GST/HST: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html
This article is general tax information, not professional advice. GST/HST registration timing and place-of-supply rules are fact-specific — consult a licensed Canadian tax professional or accountant for your situation.