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.