Backdating gst registration
Historically, the CRA routinely permitted the back-dating of such voluntary registrations to a date up to 30 days prior to the request for registration.
As a result, the GST/HST registration application should be attended to at the time of formation of virtually all entities, and specifically acquisition entities, to ensure that the entity is not denied input tax credits to which it would otherwise be entitled.
Complete the Pre-registration GST: Checklist for Self-Review of Eligibility of Claim (1.17MB) to assess your eligibility to make a claim on GST incurred on business purchases made before your GST registration ("Pre-registration GST").
For information on the various apportionment methods, refer to "GST: Pre-registration Claims on Goods and Services (For Businesses Registered for GST on or after 1 July 2015)" (e-Tax Guide, 468KB).
This webpage provides the latest pre-registration GST rules.
In some countries, GST is known as the Value Added Tax (VAT).
(1.3MB) to assist you in the monitoring of your registration liability.
Your taxable turnover is wholly or mainly from zero-rated supplies and you can choose to apply for exemption from registration. You are liable for GST registration under the retrospective view but not under the prospective view and the following conditions are met: You must nonetheless continue to monitor your taxable turnover at the end of the next calendar quarter (prior to ) or next calendar year (on or after ).
If you are not liable for GST registration, you may still choose to do so voluntarily after careful consideration.
If the goods acquired by you more than 6 months before your GST registration date have been used to make supplies straddling your GST registration (i.e.