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Informing your non-resident suppliers registered under the simplified GST/HST framework of your registration status
Under the new GST/HST measures for supplies of cross-border digital products and services, as well as platform-based short-term accommodation, non-resident suppliers, including digital platform operators, may be required to register under a simplified GST/HST framework and collect the GST/HST in respect of those supplies. If you are purchasing products or services from suppliers registered under the simplified GST/HST framework, and you are registered under the normal GST/HST rules, you must provide proof of registration to these suppliers to ensure they do not charge GST/HST on such supplies. Failing to provide this information may result in difficulties in recovering the GST/HST you paid on those supplies since the GST/HST paid cannot be claimed as an input tax credit or a rebate.
For more detailed information on recovering the GST/HST paid on supplies acquired from suppliers registered under the simplified registration regime, please consult GST/HST Notice 322.
Online check list
- I have confirmed that I am eligible to use GST/HST Internet File Transfer.
If not, go to Eligibility.
- I have created and saved my return using CRA-approved software.
- I use a browser which supports TLS 1.2.
- I have completed my return information in Canadian funds.
- I have read the Privacy Notice Statement.
If you have an amount owing, find out how to make a payment to the Canada Revenue Agency.
Please note that your secure session will expire after 35 minutes of inactivity.
GST/HST Internet File Transfer will ask you to provide the following information:
- the path and name of the file containing your electronic GST/HST return; and
- your access code.
Confirmation of receipt
After you successfully submit your return you will receive a confirmation number. This confirmation number is your proof that the Canada Revenue Agency (CRA) has received your return. Print the page with your confirmation number and keep it with your records. Do not mail paper copies of returns that you have submitted electronically.
After we've processed your return, we may have to contact you for more information, so keep all supporting documents for six years. This applies to all tax returns, whether you file them on paper or electronically.
The CRA has taken all reasonable steps to ensure the security of this Web site. We have used sophisticated encryption technology and incorporated other procedures to protect your personal information at all times. However, the Internet is a public network and there is the remote possibility of data security violations. In the event of such occurrences, the CRA is not responsible for any damages you may experience as a result.
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