On November 3, 2025 the Canada Revenue Agency will stop accepting phone requests to register new Business Numbers and CRA program accounts, and will require new registrants to use Business Registration Online. Separately, beginning October 20, 2025 business owners will be able to retrieve their GST/HST access code inside My Business Account instead of waiting for older manual processes. Businesses must register for a GST/HST account once their taxable revenues reach the small-supplier threshold, $30,000 in a single calendar quarter or over four consecutive quarters, or they can register voluntarily to claim input tax credits or to meet vendor expectations.

The Canada Revenue Agency has confirmed two practical changes that affect how Canadian businesses open and manage GST/HST accounts. First, telephone registration for new Business Numbers and CRA program accounts will end on November 3, 2025, and the agency is directing businesses to use Business Registration Online for those steps. Second, from October 20, 2025 business owners can retrieve their GST/HST access code through the secure My Business Account portal rather than waiting for older manual access code processes.

Who must register, and when

Businesses become required registrants when their taxable revenues reach the small-supplier threshold, set at $30,000 in a single calendar quarter or in four consecutive calendar quarters. Crossing that threshold triggers mandatory registration and the legal obligation to charge, collect and remit GST/HST to the CRA. Guides aimed at small and medium businesses use practical examples to show that recurring monthly revenues can push a business above $30,000 in aggregate, making registration necessary even if the business isn't profitable.

Voluntary registration remains available for businesses that haven't hit the threshold. Practitioner guides recommend voluntary registration when a business pays significant GST/HST on purchases and wants to claim input tax credits, when rapid growth is expected, or when suppliers expect to deal with registered vendors. Those guides also suggest that voluntary registration can simplify vendor relationships and help recoup GST/HST on eligible expenses.

There are industry-specific timing rules too. For most businesses the effective date of registration is the date they stop being a small supplier. However, for some activities, such as taxi operations or commercial ride-sharing, registration can be mandatory from the first day of providing the service, even for small suppliers. Businesses should factor those special-case effective dates into their planning and bookkeeping.

How to register, what the CRA now requires

The technical route for GST/HST registration is Business Registration Online, which issues a Business Number if the business doesn't already have one and links GST/HST accounts to that number. The CRA identifies BRO as the channel for GST/HST account registrations.

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When you register the CRA requires a set of business details, including legal and operating names, business structure, physical address, expected or recent revenue figures, and an effective date of registration.

The CRA also generally sets a GST/HST fiscal year that matches the business's income tax year, unless the agency has approved a different fiscal year. That alignment affects filing cadence, reporting periods and the timing of input tax credit claims. The CRA guidance notes that requests to use a different fiscal year require approval, a procedural detail that matters for accounting and tax planning.

Once a GST/HST account is active, businesses must charge the correct rate based on the customer’s province, remit the tax collected, and file returns according to the reporting frequency the CRA assigns or what the business elects where options exist. Registration also enables the business to claim input tax credits for GST/HST paid on eligible business expenses, an often-cited reason for voluntary sign-up.

Practitioner guides aimed at business users walk through preparatory steps, and they recommend gathering incorporation documents, a business number if already assigned, and expected-revenue estimates before beginning BRO. Those guides commonly offer a checklist for online registration and record-keeping, and they stress keeping clear documentation of the effective date and revenues used to determine registration timing.

There is some disagreement across sources about alternative registration channels. One guide lists mail and telephone as alternative registration methods alongside online BRO, while the CRA states plainly that phone registration for business numbers won't be available after November 3, 2025 and directs users to the online service. The CRA position on the phone-deprecation date and the My Business Account change are published in its registration notices.

The move reflects a longer arc of digitization in CRA services. Historical context in CRA materials and practitioner guides shows that the small-supplier threshold and the division between federal GST and provincial HST have been longstanding, while recent procedural changes favor online-first registration and online access to account credentials.

Practically, business owners preparing to register should assemble their legal and operating names, confirm their business structure, have a physical business address ready, estimate recent or expected revenues, and decide on an effective date based on when they passed the small-supplier threshold or when regulated activity began. For businesses already registered, the October 20, 2025 change means owners can retrieve the GST/HST access code through My Business Account rather than relying on older manual workflows.

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The next firm milestone is November 3, 2025, when the CRA will stop accepting phone-based registrations for Business Numbers and CRA program accounts and require Business Registration Online. The agency’s change to let owners retrieve GST/HST access codes in My Business Account takes effect October 20, 2025, offering a faster route to that credential.

This article was created with AI assistance.