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

RC4027(E) Rev.06

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Table of Contents

• Before you start
  • What's new
  • Is this guide for you?
  • GST/HST and Quebec
  • Forms and publications
  • Internet
  • Your opinion counts!
• Terms we use in this guide
• What is GST/HST?
  • Who pays GST/HST?
• How does GST/HST work?
  • Taxable goods and services
  • Exempt goods and services
  • Determining resident and non-resident status in Canada
  • Are you carrying on business in Canada?
• Should you register?
  • Small supplier
  • Voluntary registration
  • Business Number
  • Security deposit
  • Foreign conventions
• Calculating GST/HST
  • Input tax credits
• Simplified accounting methods
  • Simplified method to calculate input tax credits
  • Quick Method of accounting
• Filing your GST/HST returns
  • Reporting periods
  • Filing due dates
  • Filing nil returns
  • Completing your GST/HST return
  • How to file your GST/HST return
  • Books and records
• Goods and services imported into Canada
  • Goods
  • Temporarily imported conveyances
  • Imports by exporters of processing services
  • Goods imported by mail or courier
  • Rebate and refund procedures
  • Services and intangible personal property
• Mail or courier imports of prescribed publications
  • Prescribed publications
  • Soliciting sales
  • Customs processing of publications imported by mail
  • Bulk shipments of direct mail publications
  • Bulk shipments not individually addressed and not sent by mail or courier
  • Casual imports
  • Samples
• Goods and services exported from Canada
  • Proof of residency and GST/HST registration status
  • Goods
  • Services
  • Intellectual property
• Foreign carriers
  • Supplies bought by unregistered foreign carriers
  • Emergency repair services
• Drop-shipments
  • Drop-shipments to registered persons
  • Drop-shipments to unregistered persons
  • Transfer of goods to a carrier or warehouse
  • Goods kept by registered suppliers
  • Goods subsequently exported
  • Events and supplies that do not qualify for the drop-shipment rules
• GST/HST rebates
  • Production of artistic works for export
  • Installation services
• Questions and answers
• Appendix
  • Example of an assignment of rights agreement to the GST/HST rebate
  • Non-taxable imports
• Tax services offices

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