Business tax questions on this site cluster around registration and structure rather than tax planning: when GST/HST registration becomes mandatory, which CRA accounts a corporation gets automatically, and how the structure you choose changes what you file. One orientation fact does a lot of work: sales tax registration is entirely federal. Ontario’s HST and Alberta’s GST-only status change the rate you charge, not where or how you register.
The registration picture
| Registration | When it applies | Who runs it |
|---|---|---|
| GST/HST account | Mandatory once worldwide taxable revenue exceeds $30,000 in a single calendar quarter or over the previous four consecutive quarters; optional below that | CRA |
| Corporation income tax account | Created automatically with the Business Number at incorporation (federal, Alberta, and Ontario alike) | CRA |
| Payroll account | Needed before the first payroll, including a salary to yourself | CRA |
| Business Number | Assigned automatically at incorporation | CRA, via the incorporating registry |
The GST/HST threshold turns on the word “exceeds”: at exactly $30,000 a business is still a small supplier. Taxi and ride-share drivers must register regardless of revenue.
Start with these answers
- The threshold: when do I have to register for GST/HST.
- The accounts: how your Business Number and CRA program accounts arrive after incorporating.
- Structure decisions with tax consequences: incorporate or stay a sole proprietor, when to incorporate, holding companies, and spousal shareholdings.
- Home businesses: running a business from home covers the workspace deduction rules.
Mistakes that trigger CRA problems
- Waiting for the CRA to notice the threshold. Registration obligations start from the effective date the rules set, not from when the paperwork is filed; a late registration means collecting and remitting retroactively.
- Counting only local revenue. The small-supplier test uses worldwide taxable supplies, including zero-rated sales and associated businesses’ revenue.
- Missing the payroll account when paying yourself a salary. Owner salaries run through payroll like anyone else’s.
Official starting points
- CRA: when to register for and start charging GST/HST
- Excise Tax Act, s. 148 (small supplier)
- CRA: program accounts you may need
Guide last updated August 8, 2026.