You generally cannot register for a GST/HST account if you provide only exempt supplies.
You have to register for a GST/HST account if both situations apply:
- You make taxable sales, leases, or other supplies in Canada (unless your only taxable supplies are of real property sold other than in the course of a business)
- You are not a small supplier
If you are a selected listed financial institution that is making a reporting entity, consolidated filing or tax adjustment transfer election, see GST/HST Notice 265, GST/HST Registration for Listed Financial Institutions (including Selected Listed Financial Institutions).
Use the following sections to determine if you are a small supplier to find out if you have to register.
Source: canada.ca
