On July 1, 2021, broad new GST/HST registration requirements will come into effect for non-Canadians making sales to Canadian customers/clients. The provinces of British Columbia (2021), Saskatchewan (2020) and Quebec (2019) have also recently implemented new rules that greatly expand the registration requirements for entities that make sales into those provinces, but that would not otherwise be required to become registered as tax collectors under the traditional rules.
This free online tool will assist you in determining whether any given person or entity (“Entity”) needs to become registered under any of these new rules. You will need to answer a series of questions and then will receive a report with our preliminary findings about the Entity’s registration requirements.
This tool should be used by any Entity that makes supplies of any property or services to Canadians, or that operates a digital platform facilitating such sales, including supplies of digital media, software, telecommunication services, accommodation services, professional services and goods. This is not an exhaustive list and the rules are very broad, so if in doubt, you should use this tool.