You are not required to register for GST until your business reaches $30,000 in revenue per year. However, you may want to voluntarily register to gain some of the possible tax advantages.

Register for GST	You can register for GST using the OneStop Business Registration service.
General Information for GST/HST Registrants	If you own and operate a business in Canada, you need to know about the goods and services tax (GST) and the harmonized sales tax (HST). This guide provides general information such as how to collect, record, calculate, and remit GST/HST. It also includes line-by-line instructions to help you complete your GST/HST return.
Employers’ Guide to Payroll Deductions & Remittances (Basic Information)	This guide details the basic information for employers when they are doing payroll deductions.
Employers’ Guide to Taxable Benefits	Basic information for employers when they are seeking taxable benefits
Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary Form	This guide details the basic information for employers when they are deducting income tax on pension and other income
Payroll Deduction Tables	This publication outlines all the payroll deductions for 2005
Request for a Business Number (BN)	This form allows you to register for a business number, GST, payroll deductions, import/export and a corporate income tax account