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.
