Register voluntarily for a GST/HST account

Voluntary GST/HST registration for non-residents

You can choose to register voluntarily in the following cases:

  • You are engaged in a commercial activity in Canada.
  • You are a non-resident person who, in the ordinary course of carrying on business outside Canada, regularly solicits orders for goods (except prescribed goods) to be exported or delivered to Canada.
  • You are a non-resident person who, in the ordinary course of carrying on business outside Canada, enters into an agreement to supply services to be performed in Canada.
  • You are a non-resident person who, in the ordinary course of carrying on business outside Canada, enters into an agreement to supply intangible personal property (such as intellectual property) that:
    • is to be used in Canada
    • relates to real property situated in Canada
    • relates to goods that are ordinarily situated in Canada
    • relates to services to be performed in Canada

Generally, if you do not have a permanent establishment in Canada, or if you make supplies in Canada only through another person's fixed place of business, and you apply to be registered for the GST/HST, you have to provide us with a security deposit.

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