2-1 Required registration

This memorandum explains who is required to be registered for the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) under the Excise Tax Act. It explains the term 'person' to clarify who, or what, is the entity required to register, and explains when and how a person must register.

Ways to access the information

• Read the publication

  • Online format 2-1-e.html

Related documents

• RC1 Request for a Business Number
• GST10 Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions