GST/HST registration for foreign businesses — where does doing it myself start to cost money?
Some of it, yes — and we will say so on the call if that is the honest answer. The parts that are worth paying for are the ones where a missed election, a missed deadline or an unverified threshold costs more than the fee: registration route determines whether input tax is recoverable, and non-residents may need security.
What if I have already filed and got it wrong?
That is a common starting point. We re-derive the position, identify whether an amendment or a disclosure route is the right vehicle, and tell you which one preserves the relief that is still available. The order matters more than the speed.
How long will it take?
It depends on the documents rather than on us. Once the pack is complete most filings turn around inside a fortnight; anything that needs a certificate from a tax authority runs on that authority's timetable, which we tell you at the start rather than at the end.
Do I need to register for GST/HST if I have no Canadian office?
You might. The test is whether you are carrying on business in Canada and what kind of supply you are making, not whether you have premises, staff or a Canadian company. Businesses that have never set foot in the country can be inside the net, and businesses with a small local presence can be outside it. Because the test looks at the pattern of activity, two companies with similar revenue can reach opposite answers. The sensible order is to establish whether an obligation exists first, then choose the registration route, rather than registering because a customer asked.
My Canadian customer wants a GST number, what do I do?
Ask what they need it for before you apply for one. Customers frequently ask because their own accounts payable process expects a number, not because your supply is taxable in Canada. Registering when there is no obligation creates returns to file and a compliance history to maintain. Registering when there is an obligation, but through the wrong route, can mean you charge tax correctly and still cannot recover the tax you pay. We work out which of those situations you are in, and if registration is right we set out which route serves the business you actually do.
Can a non-resident business recover the sales tax it pays in Canada?
That depends on the route it registered under, which is why the route is the decision to think hardest about. One path lets you charge and remit but gives you no recovery of the tax you have paid on your own costs and imports. Another treats you more like a domestic registrant, with recovery available against the tax you collect. The difference does not show up on the day you register. It shows up later, as a permanent cost sitting in your Canadian margin that nobody can explain. Establish the recovery position before the application goes in.
Why is the sales tax rate different for each Canadian customer?
Because Canada does not have one rate. Place-of-supply rules decide which province a supply belongs to, and the rate follows the province rather than your own location or where you invoice from. For goods this usually follows delivery, and for services and digital supplies it follows other indicators, which is why a single customer list can carry several different rates. Registration is therefore only the start. The real work is mapping your supplies to provinces so the billing system charges the right amount from the first invoice rather than after a reassessment.
Will the CRA ask a non-resident for security when it registers?
It can. A registrant with no assets and no establishment in the country is being asked to collect tax on the government's behalf, and security is the mechanism that sits behind that. The requirement is not automatic and the amount is not fixed, so it is something to plan for rather than to assume. It is also a reason not to leave registration to the week a customer demands a number, because arranging security takes time. We raise it at the point the route is chosen, so the cash requirement is known before it becomes urgent.
Does selling through a marketplace mean I do not have to register?
Not necessarily. Marketplaces collect tax on some supplies and not others, and the split rarely matches how a seller thinks about its own catalogue. What is left over is yours, and so is any obligation arising from stock you hold in the country or sales you make outside the platform. The common pattern is a seller who believes the platform handles everything, has no registration, and is accruing a liability on the remainder. Reconcile what the marketplace is actually collecting against your own sales records before concluding that nothing is left for you.
What is a totalization agreement and how do I use one?
A social security agreement that stops you contributing to two systems for the same work, and lets periods in both count towards benefit eligibility in either. Which system you stay in depends on the agreement's rules for your situation — a seconded employee usually remains in the home system for a set period, a locally hired one usually joins the host system. You evidence it with a certificate of coverage obtained before or shortly after the assignment starts. See certificates of coverage.
Which countries have a tax treaty with the United States?
Around sixty, including Canada, the United Kingdom, India, Australia and most of western Europe — but the list matters less than the terms, because each treaty caps rates and allocates income differently. Two countries with treaties can produce opposite answers on the same pension or the same royalty. What decides your position is the specific article covering your income type. See our country guides.
