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QST. As a rule, you must apply for registration under the QST system before you make your first taxable supply in Québec other than as a small supplier.. GST. As a rule, you must apply for registration under the GST system before the 30th day following the day on which you make your first taxable sale in Canada other than as a small supplier.. Refer to Details Concerning Small .

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Note: You cannot register for a GST/HST account if you only provide exempt supplies. What is a GST number in Canada? The GST number, is also known as your business number (BN), is a unique 15 alphanumerics tax number given to you by the Canada Revenue Agency during your account registration. The GST number consists of three parts.