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GST/HST for digital economy businesses

Register for the GST/HST

New rules for digital economy businesses are in effect as of July 1, 2021.

This information is for digital economy businesses that are not residents of Canada but that need to register for the purposes of Canada’s GST/HST to charge the tax on supplies made in Canada. If you are a Canadian resident business and need to register for the GST/HST, see GST/HST for businesses.

On this page

Open or manage an account

Cross-border digital products and services

You are required to register under the simplified GST/HST.

A business required to registered under the simplified GST/HST may, if it meets certain conditions, voluntarily apply to register for normal GST/HST. For information, see Register voluntarily for a GST/HST account. You cannot be registered under both types at the same time.

Platform-based short-term accommodation

You are required to register under the simplified GST/HST.

A business required to registered under the simplified GST/HST may, if it meets certain conditions, voluntarily apply to register for normal GST/HST. For information, see Register voluntarily for a GST/HST account. You cannot be registered under both types at the same time.

Supply of qualifying goods

You can only register under the normal GST/HST. The simplified GST/HST is not available to you.

Before filling out the registration form

  • Make sure you have all the necessary information listed in Get ready to register for the GST/HST.
  • You cannot save information during the registration process.
    • Registration must be completed in full during one session.
  • The registration form will time out after 30 minutes of inactivity.
  • Do not use the “back” button in your web browser.
    • To return to previous windows of the registration form, use the “Previous” button.

Register

After you register and open an account

Reference number

You will receive a reference number after you submit your online registration form. You can use this reference number to ask about the status of your registration.

You may be contacted by the CRA by phone to collect or validate information. When we contact you, we will identify ourselves using information from your registration request. We will also give you instructions that will allow you to validate that you are speaking to a CRA agent.

Business number

You will receive a business number once we review and validate the information you provided. We may contact you by phone or send you a letter with your business number.

You will also be emailed a registration package. This package includes general information about registration, additional forms you may need. We will also send you a separate e-mail with links to tax guides and general tax information. The email to simplified GST/HST registrants will include a link to the Application for Foreign Currency Designation or Revocation as a reminder to submit an application, if applicable.

Apply to calculate your net tax in a qualifying foreign currency

This information only applies to the simplified GST/HST.

If you are a non-resident business and have registered under the simplified GST/HST, you can apply to calculate your net tax on your return and remit your payment in a qualifying foreign currency.

The qualifying foreign currencies are:

  • U.S. dollar
  • Euro

Your net tax for a reporting period is to be determined in your return for that reporting period in the qualifying foreign currency for which you have been designated.

Your remittance for the reporting period is to be paid in the qualifying foreign currency.

Any amount required to be converted into the qualifying foreign currency to determine the net tax for the reporting period is to be converted using the exchange rate applicable on the last day of the reporting period or any other conversion rate that we may accept.

You can apply by completing the online Application for Foreign Currency Designation or Revocation.

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