Do I register with Barrie or the CRA for sales tax?

You register for GST/HST with the Canada Revenue Agency; the City of Barrie issues municipal business licences separately and does not register federal sales tax accounts.

When must a small retailer register for GST/HST?

If your taxable sales exceed the federal small-supplier threshold described by the CRA, you must register; voluntary registration is also available. Check the CRA guidance for the $30,000 threshold and timing rules.

Where do I find form RC1?

Form RC1 is available from the CRA website and can be used to request a business number and GST/HST account.

Sales Tax Registration Online - Barrie Bylaws

Taxation and Finance Ontario 4 Minutes Read · published May 24, 2026

· By Daniel Roy

Retailers operating in Barrie, Ontario must register for and remit federal GST/HST when their sales exceed the federal small-supplier threshold or when they choose to register voluntarily. Municipal bylaws in Barrie govern business licensing and local compliance, but sales tax registration and remittance are administered by the Canada Revenue Agency (CRA). This guide explains where to register online, which official forms to use, how municipal licensing interacts with federal obligations, and where to get help in Barrie.

Where to register online

Retailers register for a GST/HST account with the CRA online or by submitting form RC1. The CRA page explains mandatory registration thresholds, voluntary registration options, and online services for businesses.^[1]

Register using CRA My Business Account or the online registration service.
Submit form RC1 to register a GST/HST account if you prefer paper filing.^[2]
Maintain sales records and supporting invoices to reconcile tax collected and remitted.
Monitor the $30,000 small-supplier threshold and related timeframes on the CRA guidance page.^[1]

How municipal bylaws in Barrie relate

The City of Barrie requires certain businesses to obtain municipal business licences and comply with local bylaws; these requirements are separate from federal GST/HST registration. Check Barrie’s business services and licensing pages for local permit requirements and fees relevant to retail premises.^[3]

A municipal business licence does not replace federal GST/HST obligations.

Penalties & Enforcement

Sales tax registration, collection and remittance are enforced by the Canada Revenue Agency; municipal enforcement in Barrie covers local licensing and bylaw compliance. Specific monetary penalties for failing to register, collect or remit GST/HST are set by federal law and detailed by the CRA; where the cited municipal pages discuss licensing penalties they may not list GST/HST amounts because tax enforcement is federal.

Fine amounts: not specified on the cited municipal page; CRA sets tax assessments and penalties for GST/HST non-compliance.^[3]
Escalation: first, repeat and continuing offence ranges for federal tax penalties are described by the CRA; specific dollar ranges are not specified on the cited municipal page.^[1]
Non-monetary sanctions: federal assessments, interest, and legal collection actions; municipal sanctions can include licence suspension or orders under local bylaws.
Enforcer and complaint pathways: CRA enforces GST/HST; City of Barrie By-law Enforcement handles municipal licence issues. See Help and Support for direct contacts.
Appeals and review: federal reassessments have objection and appeal routes to the CRA and Tax Court; municipal licence decisions have local appeal or review processes, with time limits referenced on the specific municipal page or not specified on the cited page.

Contact the CRA promptly if you discover unremitted GST/HST to reduce penalties and interest.

Applications & Forms

The primary federal form is RC1 "Request for a Business Number (BN)" to register a GST/HST account; registration can also be completed online via CRA services. Fees are not charged by the CRA to register a GST/HST account. For municipal permission to operate a retail business, consult the City of Barrie business licence pages for application names, fees and submission methods.^[2]^[3]

Form RC1 is the common paper route to request a BN and GST/HST account from the CRA.

FAQ

Do I register with Barrie or the CRA for sales tax?: You register for GST/HST with the Canada Revenue Agency; the City of Barrie issues municipal business licences separately and does not register federal sales tax accounts.^[1]
When must a small retailer register for GST/HST?: If your taxable sales exceed the federal small-supplier threshold described by the CRA, you must register; voluntary registration is also available. Check the CRA guidance for the $30,000 threshold and timing rules.^[1]
Where do I find form RC1?: Form RC1 is available from the CRA website and can be used to request a business number and GST/HST account.^[2]

How-To

Confirm whether your business exceeds the small-supplier threshold on the CRA registration page.^[1]
Choose online registration via CRA My Business Account or complete form RC1 and submit per CRA instructions.^[2]
Keep accurate sales records and set up appropriate invoicing to show collected GST/HST.
File returns and remit collected tax by CRA deadlines to avoid assessments and interest.
If unsure, contact CRA business enquiries or Barrie Business Services for local licence questions.

Key Takeaways

GST/HST registration and remittance are federal duties administered by the CRA.
Municipal business licences from the City of Barrie are a separate requirement for retail premises.
Use CRA online services or form RC1 to register and keep thorough records to support remittance.