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Register for HST (13%)

Ontario has one combined sales tax, collected for the CRA.

Time
30 minutes
Cost
Free
CRA — GST/HST for businesses ↗

Register for HST (13%): step-by-step guide

Screenshots use a made-up example business. Official sites change, so yours may look slightly different.

  1. CRA GST/HST for businesses page with the Who needs to register section highlighted
    1. Check Who needs to register for GST/HST. Most businesses must register once taxable sales pass $30,000 in four consecutive calendar quarters.
  2. CRA GST/HST for businesses page with the Get a GST/HST number and manage your account section highlighted
    2. When you're ready, open Get a GST/HST number and manage your account. Registration is done in Business Registration Online, signed in with your CRA account.

Screenshots captured 2026-10-18. See something different? Report a problem

One tax, not two

Ontario charges 13% HST, which combines the federal and provincial portions into a single tax. It is registered, collected and filed with the CRA. Unlike BC, Ontario has no separate provincial sales tax account to register for.

When you must register

You must register once your taxable sales pass $30,000 over four consecutive calendar quarters.

Why register earlier

We recommend registering from the start. As a registrant you can claim back the HST you pay on inventory and business expenses. You generally must stay registered for at least a year once you opt in.

Filing

You will choose how often to file. Annual filing is common for small businesses, but check which option applies to you. File even if you collected nothing.

Selling outside Ontario

The rate you charge depends on where the sale is made, which for goods you ship is where the customer receives them, not where you are based. The CRA's own example has a Vancouver store charging Ontario's 13% on a delivery to Toronto. Rates differ by province, and some provinces have their own taxes, so ask your accountant before you ship outside Ontario, or begin by selling to Ontario customers only.

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