Voluntary registration for non-resident businesses

Generally you do not have to register if you do not carry on business in Canada or your worldwide revenues are $30,000 or less as you are considered to be a small supplier. You can choose to register voluntarily in the following cases:

• you are engaged in a commercial activity in Canada; or
• in the ordinary course of carrying on business outside Canada, you regularly solicit orders for goods (except prescribed goods) to be exported or delivered to Canada.

You may also choose to register voluntarily if you enter into an agreement to supply any of the following:

• services to be performed in Canada;
• intangible personal property such as intellectual property to be used in Canada or that relates to real property situated in Canada; or
• goods that are ordinarily situated in Canada.

See How to register a non-resident business if you choose to register voluntarily. If you do so, you have to stay registered for at least one year. You can then claim input tax credits for the GST/HST you pay or owe on Canadian purchases used in your commercial activities. When you register, you have to charge, collect, and remit GST/HST on your taxable sales.

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants
• Guide RC4027, Doing Business in Canada - GST/HST Information for Non-Residents
• Booklet RC2, The Business Number and Your Canada Revenue Agency Program Accounts
• Form RC1, Request for a Business Number (BN)
• Form RC1A, Business Number (BN) - GST/HST Account Information
• Form RC59, Business Consent Form
• GST/HST Memoranda Series Chapter 2-5, Non-resident registration

Related topics

• Business Registration On-line
• Canada Business
• Related provincial and territorial government sites
• Canada's Business and Consumer Site