Note: Neither individuals nor businesses need this registration if their gross annual revenues are less than $30,000 per year. (In that case, they may register if they wish, but they do not have to). However, once their gross annual revenues reach $30,000 or more in one year, they are obliged by federal law to get this registration. [Technically, the time span involved here is in "four consecutive calendar quarters"; for more information, contact the Canada Revenue Agency tax offices listed below.]

Non-registered sellers do not charge HST to their customers, but they must pay HST on goods and services which they purchase for their business. The situation is just the opposite for registered sellers: they are refunded the HST they pay on goods and services they purchase for their business, but they must charge (collect) HST on what they sell to their customers.

Note: In Nova Scotia, the Harmonized Sales Tax (HST) has replaced both the N.S. Provincial Sales Tax (formerly known as the Health Services Tax) and the Federal sales tax formerly known as the Goods and Services Tax [GST].

CRA provides a Business Number application kit, which includes a booklet entitled: "The Business Number and Your CRA Accounts", which contains detailed information on the HST.  These can be picked up at the CRA Halifax Tax Services offices (see below).

Also, CRA has several listed telephone numbers you can call for information and assistance regarding this HST registration. [Note that CRA does not have a queue system for these numbers; because the lines are frequently busy, it is sometimes necessary to re-call several times...]

HALIFAX
Halifax Tax Service Office
Ralston Building
1557 Hollis Street
Halifax, N.S. B3J 2T5