Doing Business in Canada - GST/HST Information for Non-Residents

RC4027(E) Rev.00

Visually impaired persons can get information on services available to them, and can order publications in braille or large print, or on audio cassette or computer diskette, by calling their tax services office weekdays from 8:15 a.m. to 5:00 p.m. (Eastern Time).

La version française de ce guide est intitulée Renseignements sur la TPS/TVH pour les non-résidents qui font affaire au Canada.

This document is also available for download in other formats.

Your opinion counts! We review our publications each year. If you have any comments or suggestions to help us improve them, we would like to hear from you. Please send your comments to the following address: Client Services Directorate Canada Customs and Revenue Agency Tower A, Place Vanier Ottawa ON K1A 0L5

Before you start

Is this guide for you?

This guide explains how the Canadian goods and services tax / harmonized sales tax (GST/HST) applies to non-residents doing business in Canada. It provides guidelines to help you determine whether you are carrying on business in Canada, information on GST/HST registration requirements, and instructions on how to charge, record, calculate, and remit GST/HST. It also provides detailed information about GST/HST as it applies to specific business activities carried on by non-residents of Canada.

Note
All references to dollar amounts are in Canadian dollars.

If you need more help after reading this guide, contact a Canadian consulate or embassy, or a tax services office in Canada. To ensure you receive prompt service for GST/HST registration and enquiries, each tax services office is responsible for specific geographical locations outside Canada. See the back cover of this guide for the mailing address and telephone number of the appropriate tax services office for your location.

If you want more general information on GST/HST, see the guide called General Information for GST/HST Registrants.

Proposed changes

This guide includes proposed changes to GST/HST legislation and regulations. Although these changes were not law when the guide went to print, we are getting ready to apply them.

GST/HST and Quebec

As a result of an agreement between the Government of Canada and the Government of Quebec, the ministère du Revenu du Québec (MRQ) administers GST/HST in the province of Quebec. If you have a permanent establishment in Quebec that is a branch or division filing separate tax returns, we consider you to be a resident of Quebec for purposes of that establishment.

If you need tax help for such an establishment and you are in Quebec or the rest of Canada, call the MRQ toll-free at 1-800-567-4692. If you are outside Canada, you can contact the MRQ at the following address and telephone number:

4th floor
2665 King Street West
Sherbrooke QC J1L 2H5
(819) 563-3776

Forms and publications

Throughout this guide, we refer to forms and other publications. If you want to get copies of any of these, contact a Canadian consulate or embassy, or a tax services office in Canada.

Internet

Visit our new Web site at www.ccra-adrc.gc.ca on the Internet. You may want to bookmark this address for easier access to our Web site in the future.

GST/HST electronic filing and remitting

You can now file your GST/HST return and remit your payment electronically. More information on electronic filing and remitting is available in the booklet called GST/HST Electronic Filing and Remitting - Information and Application Forms for Registrants.