Get a GST/HST Number and Manage Your Account — Montreal CPA Firm Near You: Registering, Updating, and Closing Your GST/HST Account with the CRA

Every business in Canada that sells taxable goods or services must understand how to register for a GST/HST account, how to manage it, when to update account information, and when to close an account. Whether you are a new entrepreneur, an incorporated business, a contractor, an online seller, a freelancer, a non-resident doing business in Canada, or a business changing its operations, proper GST/HST account management is essential. The CRA expects every registered business to track taxable sales, collect and remit GST/HST, file GST/HST returns on time, and update its account whenever key business information changes.

This comprehensive Mackisen CPA guide explains how to get a GST/HST number, what information you need to register, how to make changes to your account, how to authorize a representative, and how to close your account when your business stops making taxable supplies. Optimized with strong primary and secondary SEO keywords, this guide is designed to maximize learning, boost compliance, and convert business owners who need expert support.

Understanding the GST/HST Account

A GST/HST account is a program account under your CRA Business Number (BN). Once you register, your 9-digit business number is paired with an “RT” program identifier, such as 123456789 RT0001. This GST/HST account allows you to charge GST/HST on taxable supplies, claim input tax credits (ITCs), file returns, and remit net tax to the CRA. Most businesses must register once they exceed the small supplier threshold of $30,000 in worldwide taxable revenues, but many choose to register voluntarily to recover ITCs on startup expenses.

Every business is legally responsible for ensuring its GST/HST account information is accurate and up to date, including contact information, business address, partners, directors, fiscal year, and business activities. Errors or outdated information can lead to missed CRA notices, interest charges, incorrect filings, or penalties.

Register for a GST/HST Account

To open a GST/HST account, you must provide detailed business information. CRA allows businesses to register using Business Registration Online (BRO), by mailing a form, or through a representative such as Mackisen CPA. To register properly, you need your legal business name, trade name, business structure, business activity code, physical and mailing address, contact information, Social Insurance Number for sole proprietors, corporation number for incorporated businesses, date commercial activities began, and the date you must begin charging GST/HST.

Businesses may register voluntarily even before they reach $30,000 in revenues, which often benefits startups that incur significant expenses and want to claim input tax credits. Non-resident businesses selling digital goods or services into Canada may have additional simplified registration options.

Once registered, CRA assigns your RT account, and you may begin charging GST/HST based on your province’s applicable rate. Mackisen assists businesses in determining whether mandatory or voluntary registration is appropriate, setting the correct effective date of registration, and ensuring proper setup in the CRA system.

Make Changes to Your GST/HST Account

Businesses must keep their GST/HST account information updated at all times. CRA requires updates when there are changes to the business’ legal name, operating name, business address, mailing address, business activities, fiscal year-end, ownership, directors or partners, or reporting frequency. Changes to contact information must be updated immediately to ensure CRA can reach you for important notices, refunds, or account issues.

You can make updates using CRA My Business Account, by phone, by mail, or through an authorized representative. Businesses frequently forget to update their GST/HST accounts when they incorporate, move to a new address, merge with another business, or change business activities. Outdated information can lead to lost refunds, CRA audits, or misapplied payments.

The GST/HST account must also be updated if your reporting period changes. CRA may assign a reporting frequency based on business revenue, but businesses can request a more convenient filing frequency. Common changes include switching from annual to quarterly filing or updating remitter frequency based on revenue growth.

Mackisen manages account updates for clients, ensuring every change is properly recorded, avoiding delays, and keeping GST/HST profiles fully compliant with CRA requirements.

When to Update Your GST/HST Account

You must update your account when your business makes structural, operational, or administrative changes. These include changes in ownership (such as selling the business or changing shareholders), structural changes (such as incorporating a sole proprietorship), address changes, phone or email updates, new business locations, new commercial activities, registration in new provinces, and changes to business partners or directors.

Failure to update the GST/HST account can result in CRA sending mail to the wrong location, issuing incorrect correspondence, withdrawing refunds, or launching compliance reviews due to inconsistent information. CRA can also freeze refunds if they suspect the business profile is inaccurate or outdated.

Mackisen regularly updates GST/HST records for clients to avoid delays and ensure all government communications remain uninterrupted.

Close Your GST/HST Account

There are several reasons why a business may need to close its GST/HST account. These include stopping business operations entirely, switching to providing only exempt supplies, dropping below the small supplier threshold and choosing not to remain registered, selling the business, incorporating a previously unincorporated business, merging businesses, or changing legal structure.

Closing your GST/HST account properly is essential. Before CRA closes the account, you must file all outstanding GST/HST returns up to the closing date and remit any final GST/HST owing. If you hold inventory or capital property on which you claimed input tax credits, CRA may require you to self-assess GST/HST on the fair market value when closing the account because these assets are considered to be “deemed supplied.”

Once all filings are complete, CRA reviews your account for final reconciliation. After closure, you must stop charging GST/HST immediately. Mackisen prepares closing filings, calculates adjustments, and communicates with CRA to ensure the account is closed correctly and without penalties.

Authorize a Representative

Managing a GST/HST account can be complex, especially for businesses with multiple partners, multiple locations, or changing operations. CRA allows you to authorize a representative such as Mackisen CPA to manage your GST/HST account, file returns, update account information, resolve compliance issues, and speak to CRA on your behalf. Authorizing a representative ensures accuracy and eliminates the risk of miscommunication with CRA.

Why Mackisen

With more than 35 years of combined experience, Mackisen CPA Montreal helps businesses register for GST/HST accounts correctly, manage updates, file accurate returns, resolve CRA issues, and close accounts properly. Whether you are registering for the first time, correcting your business profile, dealing with CRA inquiries, or navigating structural business changes, Mackisen provides expert guidance and complete compliance support.

If you need help getting a GST/HST number, updating your account, or closing it properly, Mackisen ensures everything is done accurately, professionally, and fully aligned with CRA requirements.