Doing Business in Canada

Doing Business in Canada

  • Submitted By: DaveClan
  • Date Submitted: 03/27/2015 8:54 AM
  • Category: Business
  • Words: 27700
  • Page: 111

Doing Business in Canada – GST/HST
Information for Non-Residents

RC4027(E) Rev.11

Is this guide for you?


his guide explains how the Canadian goods and services tax/harmonized sales tax (GST/HST) applies to non-residents
doing business in Canada. It provides guidelines to help you determine whether you are carrying on business in
Canada, information on GST/HST registration requirements, and instructions on how to charge, record, calculate, and
remit the GST/HST. It also provides detailed information about the GST/HST as it applies to specific business activities
carried on by non-residents of Canada.
All references to dollar amounts are in Canadian dollars.
For more information, see Guide RC4022, General Information for GST/HST Registrants.

GST/HST and Quebec
In Quebec, Revenu Québec administers the GST/HST. If the physical location of your business is in Quebec, call
1-800-567-4692 (from Canada or the United States) or 1-418-659-4692 (from outside Canada or the United States). Also,
see the Revenu Québec publication IN-203-V, General Information Concerning the QST and the GST/HST, available

If you have a visual impairment, you can get our publications
in braille, large print, etext (CD or diskette), or MP3. For more
information, go to or call 1-800-959-2221.
If you are outside Canada and the United States, call the
International Tax Services Office collect at 613-952-3741.

La version française de ce guide est intitulée Renseignements sur la TPS/TVH pour les non-résidents qui font affaire au Canada.

What’s new?


e list the major changes below, including changes that have been announced but were not law at the time of printing
this guide. If they become law as proposed, they will be effective as of the dates indicated. For more information on
these and other changes, see the areas outlined in colour in this guide.

Harmonized sales tax...

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