Missed the window after crossing CA$30,000? Here’s what the CRA does next and how to limit the damage.
Last updated: June 2026
The CRA backdates your effective registration date to when you should have registered, and you owe GST/HST on your taxable sales from that date forward, whether or not you actually charged customers at the time. If you didn’t add tax to your invoices during the period you were late, you generally still owe the CRA that amount out of your own revenue.
Beyond the backdated tax itself, the CRA can apply penalties for failing to file or register on time, plus interest calculated daily on any outstanding amount from when it was originally due. The exact penalty depends on your specific circumstances and compliance history.
Not automatically — the CRA has discretion, especially for genuine, promptly self-disclosed mistakes, though tax owed and interest generally still apply.
Generally yes. Your registration is backdated, and you’re liable for tax on sales made from that date, meaning you effectively absorb it unless you separately invoice customers.
A CRA program that can provide penalty and some interest relief for taxpayers who proactively come forward to correct inaccurate or incomplete filings, including late GST/HST registration, subject to eligibility conditions.
Yes, you can request relief from penalties and interest, and if unsuccessful, formally object through the CRA’s standard objection process.
Track your rolling quarterly and four-quarter taxable revenue regularly — our GST/HST threshold checker can help you monitor this.
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