GST/HST registration for non-residents

Obtain guidance when collecting and remitting GST/HST

Although the Canada Revenue Agency (CRA) requires non-residents that conduct business in Canada for Goods and Services Tax/Harmonized Sales Tax (GST/HST) purposes to register for and collect GST/HST, the tax authority does not provide definitive guidance on the registration process. To further complicate matters, the CRA has increased enforcement by conducting more assessments for uncollected GST/HST that results in penalties and interest for non-resident companies.

How PricewaterhouseCoopers can help

PricewaterhouseCoopers specializes in helping non-residents in Canada with their Canadian and international indirect tax needs. We can assist them with determining whether GST/HST registration is required and whether registration is beneficial to the company. We can also assist with the registration process. If you have a retroactive registration requirement, we can help with:

Securing registration at the appropriate date
Obtaining compliance by collecting the necessary tax and filing the necessary returns
Mitigating any applicable penalties, and in some instances, interest, through a voluntary disclosure submission
Realizing the benefit of any unrecoverable GST/HST incurred by the non-resident