Canada GST number guide
Business Number (BN)
For businesses, the tax identification is a distinctive nine-digit Business Number (BN) provided by the Canada Revenue Agency. Canadian-resident corporations hold income tax reporting responsibilities, necessitating the possession of a BN. Ensure compliance with your BN for seamless income tax reporting in Canada. Business Number is also issued to partnerships in canada.
Format
A BN is a unique nine-digit number issued to identify businesses and partnerships.
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| BN on income tax return | BN on notices of tax assessment |
Foreigners
Non-Residents can also obtain a business number in Canada. The registration process is completely online. You can learn about it here Find out if you need to register for GST here
Read more about Business number here
Social Insurance Number (SIN)
Every Canadian resident with income tax filing responsibilities (or for whom an information return is necessary) must possess (or acquire) a Social Insurance Number (SIN). SINs, vital for tax reporting, remain confidential but must be provided to financial institutions upon request. Ensure compliance with tax regulations by having your SIN for seamless financial transactions and reporting.
Format
A Social Insurance Number (SIN) is a distinct nine-digit identifier .
Read more about Social Insurance Number here
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| SIN on income tax return | SIN on notices of tax assessment |
Trust Account Number
For trusts, the tax identification involves an eight-digit trust account number prefixed by the letter "T," issued by the Canada Revenue Agency. Canadian-resident trusts, with income tax reporting responsibilities, are mandated to possess a trust account number. Ensure compliance with your trust account number for seamless income tax reporting in Canada.
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| Trust Account Number on income tax return | Trust Account Number on notices of tax assessment |
Goods and Services Tax (GST)
The Goods and Services Tax (GST) number in Canada is a unique identifier assigned by the Canada Revenue Agency (CRA) to businesses engaged in taxable transactions. This registration is essential for businesses meeting certain revenue thresholds, allowing them to collect and remit GST. Obtaining a GST number is crucial for compliance with Canadian tax regulations, enabling businesses to navigate the complexities of the GST system and fulfill their tax obligations. GST number is a unique 9 digit number.
Official Database - GST search
Harmonized Sales Tax (HST)
The Harmonized Sales Tax (HST) number in Canada is a distinctive identifier assigned by the Canada Revenue Agency (CRA) to businesses involved in taxable transactions in provinces that have adopted the HST system. Obtaining an HST number is essential for businesses meeting specific revenue thresholds, enabling them to collect and remit HST. This registration ensures compliance with Canadian tax regulations, facilitating seamless navigation of the HST system and fulfillment of tax obligations. Stay informed about HST updates by checking official CRA documentation for the latest details.
Quebec Sales Tax (QST) registration number
The Quebec Sales Tax (QST) registration number is a unique identifier issued by Revenu Québec for businesses operating in Quebec. This registration is necessary for businesses engaging in taxable transactions, ensuring compliance with QST regulations. Obtaining a QST registration number is vital for businesses conducting sales in Quebec, facilitating proper tax collection and reporting.
Format
A QST account number is a unique 10-digit number issued by Revenue Quebec.
Official Database - QST search
Canada Revenue Agency (CRA) program accounts
Two letters and four digits attached to a BN and used for specific business activities that must be reported to the CRA
Format
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| CRA program account number |
A CRA program account number has three parts:
- the nine-digit BN to identify the business
- a two-letter program identifier code to identify the program account
- a four-digit reference number to identify an individual program account (since businesses can have more than one of the same kind)
Frequently Asked Questions
I exceeded $30,000 in sales without registering for GST/HST — am I liable for all the tax I never collected?
Yes. The moment your worldwide taxable revenues exceed $30,000 in a single calendar quarter or across four consecutive calendar quarters, you cease to be a small supplier and are deemed a registrant under the Excise Tax Act from that date forward — including on the very sale that breached the threshold. You must register within 29 days of that triggering supply and you owe all GST/HST that should have been collected from the date registration was required, plus CRA prescribed interest. Because you did not file returns during the unregistered period, you also cannot claim Input Tax Credits for expenses in that window. [1] [2]
Can my landlord or a business demand my Social Insurance Number as a condition of service?
No. The Office of the Privacy Commissioner of Canada states that no private-sector organization is legally authorized to require a SIN from customers for purposes other than income reporting. A landlord checking your credit does not need a SIN — credit bureaus can match on name and date of birth. Your employer is the one clear exception: under federal income tax and CPP legislation employers must collect your SIN to issue T4 slips and Records of Employment, and you must provide it within three days of receiving it. When any other party asks, you may refuse; they cannot deny you their product or service on that basis alone. [3] [4]
As a non-resident selling digital services to Canadians, do I register under the simplified GST/HST regime or the normal regime — and does it matter?
It matters significantly. Non-residents supplying cross-border digital products or services (streaming, SaaS, downloads) to Canadian consumers must register once their Canadian sales exceed C$30,000 in any rolling 12-month period (effective July 1, 2021). The simplified regime is easier to set up online and requires no Canadian nexus, but it bars you from claiming any Input Tax Credits on Canadian expenses. The normal GST/HST regime allows ITC recovery but requires a fuller registration and Canadian operational footprint assessment. If your Canadian supply costs are significant, consult a Canadian tax adviser before choosing. [5] [6]
Does registering for federal GST/HST also cover my obligation to collect Quebec Sales Tax (QST)?
No. QST is a completely separate tax administered by Revenu Québec, not the CRA, and requires its own registration. Non-residents supplying digital services to Québec consumers have faced a QST registration obligation since January 1, 2019 — more than two years before the federal digital-economy rules took effect. The threshold is also C$30,000 in specified taxable supplies to Québec consumers. Businesses that registered for GST/HST after July 2021 but overlooked QST are exposed to back-assessed QST, interest, and penalties on all Québec sales since 2019. [7] [8]
As a non-resident, do I need an Individual Tax Number (ITN) before selling Canadian real property — and what happens if I skip it?
Yes. Non-residents who do not hold a SIN must obtain a CRA Individual Tax Number by filing Form T1261 before disposing of taxable Canadian property. The ITN application must be mailed to the CRA Sudbury Tax Centre; allow six to eight weeks for processing. If you skip this step, the buyer (or their lawyer) is legally required to withhold 25% of the gross sale price (or a treaty-reduced rate) and remit it to the CRA until you file a Section 116 clearance certificate using Form T2062. Filing late or without an ITN delays the release of withheld funds and can trigger interest charges. Submit the T1261 well in advance of closing to avoid holdbacks. [9] [10]
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