Voluntary GST/HST registration if you are a small supplier

You may register for a GST/HST account if you make taxable sales, leases, or other supplies in Canada. You generally cannot register for a GST/HST account if you provide only exempt supplies.

If you request your GST/HST account when you are still a small supplier, your effective date of registration is usually the date of your request. It can generally also be up to 30 days before that day. A corporation’s effective date of GST/HST registration cannot be before the incorporation date.

If you decide to register voluntarily, you have to:

• charge, collect, and remit the GST/HST that applies on your taxable supplies of property and services
• file GST/HST returns on a regular basis
• stay registered for at least one year before you can cancel your registration (unless you stop your commercial activities)

Once registered, you may be eligible to claim input tax credits (ITC) to recover the GST/HST paid or payable on your purchases and operating expenses. For more information, see Input tax credits.

If you choose to register, see Register for a GST/HST account.

If you choose not to register, you do not charge the GST/HST (other than on certain taxable supplies of real property) and you cannot claim ITCs.

Voluntary GST/HST registration for non-residents

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.