GST 101: CARRYING ON A BUSINESS IN CANADA
GST REGISTRATION RULES FOR NON-RESIDENTS OF CANADA
This Report is another in our series of GST 101 Series Reports. Each Report in this series focusses on an aspect of GST/HST that is part of the "building blocks" of the system.
In this Report, we focus on the “carrying on business in Canada” requirement, which is particularly relevant for determining the GST/HST Registration requirements for non-residents of Canada.
Background on GST Registration for Non-Residents
In general, non-residents who carries on business in Canada may have to register for GST/HST if the non-resident makes a taxable supply in Canada (provided that other certain requirements are met), pursuant to ETA 240(1).
Tagged in:
Canada Revenue Agency
Carrying on a Business in Canada
GST Registration
Non-Residents of Canada
Significant Presence
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