A non-resident must register for normal GST/HST if it makes taxable supplies in Canada in the course of carrying on business here and is not a small supplier: its worldwide taxable supplies, with associates, exceed $30,000 in a single calendar quarter or over the previous four consecutive calendar quarters. A non-resident that is not registered under the normal regime and does not carry on business in Canada must register under the simplified regime if its taxable digital products or services to specified Canadian recipients exceed $30,000 over a 12-month period. Self-employed commercial ride-sharing drivers must register even as small suppliers. Normal registration uses CRA’s non-resident web form or Form RC1; simplified registration uses CRA’s digital-economy portal. GST registration for non-residents can fall under the normal Canadian GST/HST rules or a separate digital-economy measure. The correct test depends on the supplies, customers, place of business and platform arrangement.
Which registration route applies?
- You make taxable supplies in Canada in the course of carrying on business here and are not a small supplier: your worldwide taxable supplies, with associates, exceed $30,000 in a single calendar quarter or over the previous four consecutive calendar quarters — register for normal GST/HST; input tax credits are generally available on inputs used in commercial activities when the ITC conditions are met. CRA: normal registration.
- You sell digital products or services directly to Canadian consumers, are not registered under the normal GST/HST regime, do not carry on business in Canada, and your taxable supplies to specified Canadian recipients exceed $30,000 over a 12-month period — register the simplified GST/HST account; no ITCs, no security deposit. CRA: simplified registration.
- You sell goods held in a Canadian warehouse directly to Canadian consumers above the qualifying-goods threshold — register for normal GST/HST, even if you do not otherwise carry on business in Canada. CRA: qualifying-goods threshold.
- You are a self-employed driver making taxable commercial ride-sharing supplies in Canada, such as through Uber — register for normal GST/HST even as a small supplier; registration is effective the day you start making taxable supplies. CRA: commercial ride-sharing.
Normal and simplified registration compared
| Question | Normal GST/HST | Simplified digital-economy GST/HST |
|---|---|---|
| Who is it for? | Ordinary rules include certain non-residents making taxable supplies in Canada while carrying on business here. Some qualifying-goods sellers must use normal registration under the digital-economy measure. | Eligible non-resident suppliers and operators under specified cross-border digital or platform-based accommodation measures. |
| Threshold | The ordinary small-supplier test generally uses worldwide taxable supplies of the business and associates over one quarter or four consecutive quarters. Some activities have exceptions. | For cross-border digital supplies, generally more than $30,000 of relevant actual or expected non-zero-rated supplies to specified Canadian recipients over a 12-month period. Platform-deemed supplies may be excluded from the seller’s calculation. |
| Credits | Eligible registrants can claim input tax credits subject to the usual conditions and records. | No ITCs under the simplified account. A person meeting the conditions may apply voluntarily for normal registration instead. |
| Security | CRA generally requires security from some non-residents, with exceptions. | CRA says no security deposit is needed for the simplified account. |
The simplified account files and remits quarterly, by calendar quarter. CRA lets a registrant apply to remit in a qualifying foreign currency instead of Canadian dollars. A sale to a Canadian business that gives you its GST/HST number is not a sale to a “specified Canadian recipient”, so it is excluded from the $30,000 calculation and is not taxed under the simplified measure. CRA: simplified account.
Sources: CRA normal registration, digital threshold and account options. A “specified Canadian recipient” generally means a recipient whose usual place of residence is in Canada and who has not provided satisfactory evidence of normal GST/HST registration. A simplified registration does not create a normal account or grant input tax credits.
Example: a US software seller
A US business with no Canadian business operation sells taxable streaming subscriptions directly to Canadian consumers and is not registered under the normal regime. If its relevant actual or reasonably expected Canadian revenue exceeds $30,000 over the applicable 12-month period, the simplified cross-border measure may require registration. That is a different calculation from the worldwide ordinary small-supplier test. If a registered platform is deemed to make specified sales, those sales can be excluded from the seller’s threshold and included in the operator’s. This is the reverse situation from a Canadian business invoicing US buyers; see whether GST/HST applies to US clients. CRA: digital threshold.
If the same seller sells goods from a Canadian warehouse directly to Canadian buyers, the qualifying-goods measure may require normal registration. Its separate threshold counts relevant actual or reasonably expected qualifying-goods revenues to specified recipients over a 12-month period, excluding supplies deemed made by a registered distribution platform. A non-resident that does not carry on business in Canada and sells qualifying goods only through such a platform does not have to register under that measure for those platform supplies. Physical goods are not automatically handled under the digital simplified account. CRA: qualifying goods; qualifying-goods threshold.
Non-resident Uber and rideshare drivers
A self-employed driver providing taxable commercial ride-sharing in Canada must register for those services even if a small supplier. CRA says the effective date is the day the driver starts making taxable ride-sharing supplies. Its guidance also describes a non-resident business-number and account registration web form and a Form RC1 mail/fax route. An authorized platform may carry out some steps on the driver’s behalf; the driver should verify the arrangement. A small supplier’s registration may initially apply only to ride-sharing unless they request otherwise. A non-resident Uber or rideshare driver gets a GST/HST number the same way as other non-residents, through that web form or Form RC1. For driver-specific filing and invoicing, see GST/HST for Uber and rideshare drivers. CRA: commercial ride-sharing.
How to register for GST/HST as a non-resident
- List the supply types, sales channels, customers’ registration status and where goods are held or services supplied. Determine whether the ordinary, digital, qualifying-goods or ride-sharing rules apply.
- Calculate the relevant threshold using the correct period and inclusions. Retain the calculation and the information supporting the effective date.
- For normal registration, follow CRA’s non-resident instructions: use the Non-Resident Business Number and Account Registration Web Form, or mail or fax Form RC1. CRA’s registration guidance directs a business incorporated or located outside Canada, or an owner without a SIN, to the non-resident online form. For simplified registration, use CRA’s digital-economy registration process; it is a separate account from a normal GST/HST account.
- Plan for invoicing and filing, and check whether security is required. CRA generally requires security from a non-resident without a permanent establishment in Canada, or one supplying only through another person’s fixed place of business; the amount runs from a $5,000 minimum to a $1,000,000 maximum, with no deposit required if estimated annual taxable sales are $100,000 or less and net tax stays within $3,000 either way. Confirm Quebec’s separate QST rules; Revenu Québec generally administers GST/HST where the business is physically located in Quebec, with an exception for selected listed financial institutions. CRA: Quebec.
What if you should have registered earlier?
Tax you failed to charge and remit is still owed from the date registration was required, regardless of when you actually register. Before CRA raises a compliance issue with you, consider applying through the CRA’s Voluntary Disclosures Program: an accepted unprompted application can give up to 100% penalty relief and 75% interest relief on the disclosed amounts, while a prompted application, made after CRA communication about an identified compliance issue, normally receives 25% interest relief and up to 100% penalty relief. The program does not relieve the tax itself. See GST/HST late filing penalties and interest and CRA: Voluntary Disclosures Program.
Sources checked October 21, 2026: CRA registration, digital-economy, qualifying-goods, ride-sharing and Voluntary Disclosures Program guidance linked above.