Sales Tax Registration for Retailers - Markham Bylaws

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

In Markham, Ontario, retailers need to understand both federal sales tax obligations and local business licensing requirements before opening or expanding a store. This guide explains when to register for GST/HST with the Canada Revenue Agency, how municipal business licences and by-law compliance interact with retail operations in Markham, and where to apply, pay, or appeal. It summarizes steps to register, the departments that enforce rules, typical compliance checks, and practical actions to stay lawful and avoid fines.

Who must register

Retailers making taxable supplies in Canada generally must register for GST/HST with the Canada Revenue Agency if taxable revenues exceed the small-supplier threshold; municipal business licences may also be required for operating in Markham.[1] CRA: GST/HST for businesses

Key obligations for Markham retailers

  • Register for a GST/HST account with the CRA and issue receipts showing tax when required.[2] CRA: Registering for GST/HST
  • Obtain any required City of Markham business licence or permit for retail operations; check the Business Licences & Permits pages for licence classes and application methods.[3] City of Markham: Business licences & permits
  • Keep accurate sales and tax records for CRA reporting periods and municipal inspections.
  • Contact Markham By-law Enforcement to report compliance questions or to request inspections.
Register federal tax accounts early to avoid retroactive assessment risks.

Penalties & Enforcement

Enforcement of GST/HST registration and remittance is federal and handled by the Canada Revenue Agency; municipal enforcement for business licensing, signage, zoning and local rules is handled by the City of Markham By-law Enforcement and relevant licensing divisions. Exact fines, escalation steps and timelines for appeals are not fully listed on the cited municipal pages; where federal or municipal pages provide specific amounts or procedures we cite them below.

  • Monetary fines: not specified on the cited City of Markham pages for retail business licences; federal penalties for GST/HST non-compliance are set out by the CRA and include assessments and possible penalties on unpaid tax as explained on the CRA site.[2]
  • Escalation: first offence versus repeat/continuing offences for municipal by-law breaches are not specified on the cited City of Markham overview page; municipal enforcement may proceed to Provincial Offences Court where applicable.[3]
  • Non-monetary sanctions: orders to comply, stop-work or removal of signage are typical municipal remedies; specific orders and seizure provisions are not detailed on the general City pages cited.
  • Enforcer and inspections: City of Markham By-law Enforcement is the contact for municipal compliance and inspections; CRA handles federal audits and assessments for GST/HST.[3]
  • Appeals and review: appeal routes for municipal tickets typically follow Provincial Offences Court procedures; specific time limits for appeal are not specified on the cited City overview page and should be confirmed with the enforcing office.
Contact enforcement offices promptly if you receive a notice or ticket to preserve appeal rights.

Applications & Forms

Federal forms: register for GST/HST online via the CRA Business Registration Online service or use form RC1 where applicable. Municipal forms: the City of Markham publishes licence application details on its Business Licences & Permits pages; specific municipal form names, numbers and fees for every retail category are not listed on the general overview page and should be confirmed with the city licensing office.[2][3]

  • CRA registration: Business Registration Online or RC1 (name: RC1, purpose: request CRA program accounts including GST/HST).
  • City of Markham licence application: check the Business Licences & Permits page for the appropriate retail licence class and online application method.[3]

How-To

  1. Confirm whether your retail revenues exceed the CRA small-supplier threshold and therefore require GST/HST registration; if unsure, consult the CRA guidance.[2]
  2. Register for a GST/HST account through CRA Business Registration Online or submit form RC1 as instructed on the CRA site.[2]
  3. Determine required City of Markham business licences for your retail category and apply via the Markham Business Licences & Permits portal.[3]
  4. Keep organized sales records and remit GST/HST to the CRA on your assigned reporting schedule; maintain municipal licence documentation on-site for inspections.
  5. If you receive a notice or ticket, follow the directions on the notice and contact the issuing office immediately to learn appeal deadlines.

FAQ

Do I need a City of Markham business licence to sell goods in a storefront?
Most storefront retailers must obtain the appropriate business licence from the City of Markham; check the Business Licences & Permits page for your licence class and application details.[3]
When must I register for GST/HST?
Retailers must register for GST/HST with the CRA if taxable revenues exceed the small-supplier threshold; consult the CRA guidance for the current threshold and registration options.[2]
What happens if I operate without the required licence?
Municipal enforcement can result in orders to comply, tickets, and referral to Provincial Offences Court; exact fines and escalation details are not fully specified on the City overview page and should be confirmed with By-law Enforcement.[3]

Key Takeaways

  • Register for federal GST/HST early if you exceed the CRA threshold to avoid assessments.
  • Obtain the appropriate City of Markham business licence before opening a retail location.

Help and Support / Resources

  1. [1] City of Markham - Business Licences & Permits
  2. [2] Canada Revenue Agency - GST/HST for businesses
  3. [3] City of Markham - By-law Enforcement

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