GST 101: RESIDENT VS. NON-RESIDENT
GST REGISTRATION DEPENDS ON RESIDENCY
This is the second in our series of "GST 101 Reports", written with a view to educating our readers on the basics of Canada's GST/HST system, and building towards more in-depth discussions to come.
This Report deals with the concept of "Residency" which is a bedrock issue when determining whether businesses are required to be registered for Canada's GST/HST System.
Why is Residency Relevant? (Special Non-Resident Rule)