Registrant

Plain meaning

A person or business registered, or required to be registered, for GST/HST purposes.

Also called

Key points

• Registrant is part of the GST/HST system and depends on whether a supply, person, or expense meets the statutory requirements.
• The distinction between taxable, zero-rated, and exempt activity can change whether tax is collected and whether input tax credits are available.
• Businesses should keep invoices, contracts, and working papers because GST/HST treatment is often reviewed through documentation.
• Registration, filing frequency, remittance timing, and rebate claims can affect cash flow even when the final tax cost is passed on to customers.

Why it comes up

Registrant status affects collection, filing, remittance, and input tax credit obligations. It can affect business cash flow, compliance work, pricing, payroll, remittances, deductions, or audit exposure.