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GST or HST Registration for Non-Resident Businesses in Canada: How to Register and Translation Requirements

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Business team discussing GST/HST registration requirements for a non-resident business in Canada.

If your company is located or incorporated outside Canada but conducts business activity in Canada, you may need to register for a Business Number (BN) and a GST/HST account with the Canada Revenue Agency (CRA). The registration process can be more involved for non-resident companies because the CRA needs accurate information about the business, its activities, and its presence in Canada.

For foreign companies, corporate documents may also need to be reviewed, translated, certified, or authenticated depending on the authority requesting them and how the documents will be used. Understanding these requirements before starting the registration process can help prevent unnecessary delays.

In this article, we explain when a non-resident business may need to register for GST/HST, how the CRA's non-resident registration process works, what foreign corporate documents may be relevant, and when professional translation, notarization, apostille, or legalization may be required.

Our professional translation team assists businesses with foreign corporate documents, certified translations, notarization, apostille, and document legalization for use in Canada and internationally. Contact us if you need help preparing business documents for an authority or registration process.

What Is GST/HST Registration for a Non-Resident Business?

Business professional reviewing financial documents and business expenses in Canada.

GST stands for Goods and Services Tax, a federal tax that applies to most goods and services supplied in Canada. HST, or Harmonized Sales Tax, combines the federal GST with a provincial sales tax in participating provinces. Businesses that are required to register for GST/HST generally must charge and collect the applicable tax on taxable supplies and may be able to claim input tax credits for eligible business expenses.

A non-resident business is generally a business that is not resident in Canada. However, being located outside of Canada does not automatically mean that the business has no GST/HST obligations. A non-resident may be carrying on business in Canada even if it does not have a permanent establishment within Canada.

The CRA considers the nature of the business activity and the supplies being made when determining whether registration is required. For example, a non-resident company may have Canadian GST/HST obligations if it makes a supply made in Canada in the ordinary course of business. Depending on the circumstances, this can include taxable goods, services, leases, or other supplies made in Canada.

The registration question can become more complicated when a company:

The specific registration requirements depend on the company's business activity and the GST/HST rules that apply to that activity.

Does Every Non-Resident Business Need to Register?

No. Not every non-resident business must register for GST/HST.

Whether registration is required depends on factors such as whether the business is carrying on business in Canada, whether it makes taxable supplies in Canada, whether it qualifies as a small supplier, and whether specific digital-economy rules apply.

For certain non-resident digital businesses, separate GST/HST rules apply. For example, the simplified GST/HST regime applies to certain cross-border digital products and services and platform-based short-term accommodation, while qualifying goods are subject to the normal GST/HST regime.

Because registration depends on the business's circumstances, non-resident companies should confirm which registration rules apply before deciding whether they need to register.

When Is a Non-Resident Business Required to Register for GST / HST?

Business professional reviewing documents for non-resident business registration in Canada.

The CRA generally requires a person carrying on business in Canada to register for GST/HST when the applicable registration requirements are met.

A non-resident business may need to register when it makes taxable supplies in Canada in the course of carrying on business activity in Canada. The CRA specifically notes that a business can be considered to be carrying on business in Canada even without a permanent establishment in Canada.

The assessment can depend on the type of business and how the supplies are made.

Business Activity in Canada

A foreign company should examine its actual business activity rather than simply asking whether it has an office in Canada.

For example, a company may need to consider whether it:

The phrase "carrying on business" is therefore important when determining GST/HST registration requirements.

Digital Businesses and the $30,000 Threshold

Separate rules apply to certain non-resident businesses operating in the digital economy.

For cross-border digital products and services, the CRA generally uses a $30,000 CAD threshold over a 12-month period for the applicable revenue calculation. Similar threshold rules can apply to qualifying goods under the digital-economy measures.

These rules can apply to non-resident vendors that are not carrying on business in Canada and are not registered under the normal GST/HST regime.

A company should therefore identify whether it falls under the normal GST/HST registration rules or one of the specific digital-economy registration regimes.

How to Register as a Non-Resident Doing Business in Canada

Business professionals completing documents for the GST/HST registration process in Canada.

The CRA provides a specific online registration process for non-resident businesses.

According to the current CRA guidance, the Non-Resident Business Registration online form can be used where, for example:

The online form can be used to register for a Business Number (BN) and certain CRA program accounts at the same time. These can include GST/HST (RT), payroll deductions (RP), information returns (RZ), corporation income tax (RC), Underused Housing Tax (RU) for corporations, and global minimum tax (PT), where applicable.

Business Registration Online for Non-Residents in Canada

Registering online is generally the easiest way to request a BN and eligible CRA program accounts.

The current non-resident registration service is available for most of the day, with scheduled maintenance from 3 a.m. to 6 a.m. Eastern time. The online session also times out after 30 minutes of inactivity, and information cannot be saved during the registration process.

For this reason, businesses should gather their information and supporting documents before beginning the registration process.

Depending on the company's structure and circumstances, information may include the following:

What If Online Registration Is Not Available?

If a non-resident business cannot complete the online registration process, the CRA provides a mail or fax option.

The CRA currently indicates that eligible businesses can use Form RC1, Request for a Business Number and Certain Program Accounts, for certain non-resident registrations. However, the form cannot be used for every type of GST/HST registration, including the simplified GST/HST registration for certain digital-economy businesses.

The correct registration method therefore depends on the type of business and the CRA program account being requested.

Foreign Corporate Documents and Translation Requirements

Business professional reviewing financial records and sales information for Canadian business activity.

Non-resident companies may have corporate documents issued in a language other than English or French. When a Canadian authority, financial institution, professional organization, or other receiving organization requests those documents, an accurate translation may be necessary.

Examples of foreign corporate documents may include:

Not every GST/HST registration requires all of these documents. The CRA's registration process should be followed according to the company's particular circumstances. However, these documents may become relevant when another authority requests evidence of the company's legal status, ownership, authorization, or foreign registration.

When Is a Certified Translation Needed?

A certified translation may be appropriate when an authority specifically requires an official or certified translation of a foreign-language document.

The certification format can vary depending on the receiving authority. Some organizations may accept a translation completed by a qualified translator, while others may require certification, notarization, or another specific form of authentication.

For this reason, we recommend confirming the requirements of the organization receiving the document before ordering a translation.

Our team can review the intended use of a document and help determine whether you need:

The goal is to avoid paying for certification or legalization that the receiving authority does not require.

Apostille and Legalization for Foreign Corporate Documents

Official document being stamped for authentication and legalization of foreign corporate documents.

Apostille and legalization are separate from GST/HST registration itself. A non-resident business should not assume that every foreign corporate document submitted in connection with Canadian business activities needs an apostille.

Under Canadian law, foreign public documents do not generally have to be authenticated before they can be used in Canada. However, a Canadian organization or institution may still request authentication or an apostille depending on the document and its intended use.

This distinction is important for businesses preparing foreign corporate documentation.

What Is an Apostille?

An apostille is a specific form of authentication used between countries that are parties to the 1961 Hague Apostille Convention.

An apostille confirms the authenticity of a signature, seal, or stamp on a public document so that the document can be recognized in another participating country. The apostille system simplifies the process by generally removing the need for additional consular legalization.

If a foreign corporate document was issued in a country that is part of the Apostille Convention and the receiving organization requires authentication, the appropriate competent authority in that country may issue the apostille.

What Is Legalization?

Legalization may be required when the destination country or receiving country does not use the apostille process.

The process may involve authentication of the document by the issuing country followed by legalization through the destination country's embassy, high commission, or consulate.

The exact procedure depends on:

Global Affairs Canada also advises businesses and individuals to confirm document requirements with the authority requesting the document or with the representative office of the destination country.

Translation Before Apostille or Legalization

Translation can become especially important when a corporate document is being prepared for authentication or legalization.

Some authorities may require the original document and its translation to follow a specific certification or notarization process. A translation may need to be attached to the original, certified, notarized, or otherwise prepared according to the destination authority's requirements.

Because procedures vary, we recommend confirming the document chain before proceeding with apostille or legalization.

GST/HST Registration and Input Tax Credits for Non-Resident Businesses

Business professional reviewing tax documents and records for GST/HST registration and input tax credits.

GST/HST registration does more than provide a business with an account number. Registered businesses generally have ongoing tax collection, reporting, and remittance responsibilities.

After registration, a GST/HST registrant is generally responsible for charging and collecting the applicable GST/HST, completing and filing GST/HST returns, and remitting the tax collected to the CRA. Depending on the circumstances, the business may also be eligible to claim input tax credits (ITCs) for eligible GST/HST paid or payable on business purchases and operating expenses.

For a non-resident business, understanding these obligations is particularly important because Canadian business activity may involve expenses incurred in Canada even when the company's main office remains outside Canada.

Can a Non-Resident Register Voluntarily?

In some circumstances, a business may be able to register voluntarily even when it is not otherwise required to register.

The CRA states that non-residents may be able to register voluntarily in certain situations, including where they are engaged in commercial activity in Canada or regularly solicit orders for goods to be exported or delivered to Canada. Other situations can include agreements to supply services to be performed in Canada or intangible personal property to be used in Canada.

Voluntary registration can have consequences, including GST/HST collection and filing responsibilities. Businesses should therefore evaluate whether voluntary registration makes commercial and tax sense for their circumstances.

What Non-Resident Businesses Should Prepare Before Registration

Before starting the registration process, a non-resident company should organize the information it may need and confirm the appropriate GST/HST registration route.

A practical preparation checklist may include:

The most important step is to determine which registration process applies before submitting information.

Do Foreign Corporate Documents Need to Be Translated?

If your corporate documents are written in a language other than one accepted by the receiving authority, a translation may be required.

The translation should accurately reproduce important corporate information, including:

For business registration and cross-border operations, even small errors in a company name or registration number can create unnecessary administrative issues.

Our professional translators work with corporate, legal, financial, and government documents and can prepare translations according to the requirements of the intended recipient.

How We Help With Foreign Corporate Documents for Canadian Business

Business professional signing documents for Canadian business registration and corporate requirements.

Foreign companies entering Canada may need to translate corporate documents for business registration, contracts, banking, regulatory submissions, or other business activities. Our team provides professional and certified translations for incorporation certificates, corporate records, certificates of good standing, powers of attorney, financial documents, and other business documents. When required, we can also assist with notarization, authentication, apostille, and legalization based on the document and receiving authority.

If your documents are issued in a language other than English or French, send us clear scans or photos along with any requirements from the CRA or other authority. We will review your documents and recommend the appropriate translation or document service based on your needs. Contact our team today to get an exact price quote for your translation, certification, apostille, or legalization requirements.