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When are you obliged to register for GST/HST in Canada?

The government of Canada has issued up-to-date guidance on when to register for GST/HST.

According to current regulations, you need to register and account for GST/HST if you make taxable sales (or other relevant supplies) in Canada and you are not a small supplier. 

A small supplier, under Canadian regulations, is with a revenue of no more than CA$30 000 (for most businesses). 

Small suppliers do not have to register for GST/HST, but can choose to do so voluntarily. 

When do nonresident companies have to register for GST/HST in Canada?

Nonresident companies that supply goods or services to customers are obliged to register for VAT under various conditions. 

If a nonresident company sells goods that are located in Canada at the same of sale, they may have to account for VAT.

In addition, Canada recently introduced GST/HST on digital products and services

Companies based outside of Canada that sell digital goods or services to customers in the country are obliged, in many cases, to register for, and charge GST/HST.

Books and media sales 

Nonresident companies that sells books, magazines, newspapers and related print material in Canada generally obliged must account for GST/HST. However, small suppliers do not have to register.

Admission and events

If you sponsor a convention in Canada, and more than 25% of attendees are Canadian residents, you must register for GST/HST. The obligation extends to small suppliers.

Similarly, if you charge admission to events, you generally must register, even if you are a small supplier.

Charities and public service bodies

Note that the thresholds are different for charities and public service bodies that make taxable supplies in Canada.

Please consult the latest guidance on get in touch with a compliance expert to ensure full clarity on your obligations.

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