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Request for GST/HST Registration Effective Date — Voluntary Registration
[BUSINESS LEGAL NAME]
Operating as: [OPERATING NAME]
[BUSINESS ADDRESS]
Business number: [BUSINESS NUMBER, IF ALREADY ASSIGNED]
Contact: [YOUR NAME], [PHONE], [EMAIL]
[DATE]
Canada Revenue Agency
[ADDRESS OR CHANNEL USED FOR THE REGISTRATION APPLICATION]
Re: Voluntary GST/HST registration — requested effective date [REQUESTED EFFECTIVE DATE]
I applied for voluntary GST/HST registration on [DATE OF APPLICATION] under subsection 240(3) of the Excise Tax Act. The business is a small supplier and carries on a commercial activity in Canada: [SHORT DESCRIPTION OF THE BUSINESS].
Requested effective date
Please register the business with effect from [REQUESTED EFFECTIVE DATE]. Reason: [first taxable sale on [DATE] / start of operations on [DATE] / first invoice issued on [DATE] charging GST/HST].
If you set a different effective date, please tell me in writing, as subsection 241(1) provides.
Start-up purchases
Date Supplier Item or service GST/HST paid Still held on the effective date?
[DATE] [SUPPLIER] [ITEM] $[AMOUNT] [YES / NO]
[DATE] [SUPPLIER] [ITEM] $[AMOUNT] [YES / NO]
[DATE] [SUPPLIER] [PREPAID RENT OR SERVICE FOR PERIOD AFTER THE DATE] $[AMOUNT] [period covered]
For goods held for the business on the effective date, I will claim input tax credits as section 171(1) provides. For tax paid in advance on services or rent for the period after that date, I will include it in my first return under section 171(2)(a).
Copies of invoices are available on request.
Yours truly,
[YOUR NAME], [TITLE]
Signature: ____________________
For me
[ ] Registration application sent on [DATE]
[ ] Letter sent on [DATE]; copy kept
[ ] CRA notice received: number [NUMBER], effective date [DATE] (ETA s. 241(1))
[ ] Goods still held on that date listed for the first return (ETA s. 171(1))
[ ] Sales over $30,000 in four calendar quarters = registration required (ETA ss. 148, 240(1))