Although the Canada Revenue Agency (CRA) requires non-residents that conduct business in Canada for Goods and Services Tax/Harmonized Sales Tax (GST/HST) purposes to register for and collect GST/HST, the tax authority does not provide definitive guidance on the registration process. To further complicate matters, the CRA has increased enforcement by conducting more assessments for uncollected GST/HST that results in penalties and interest for non-resident companies.
How PricewaterhouseCoopers can help
PricewaterhouseCoopers specializes in helping non-residents in Canada with their Canadian and international indirect tax needs. We can assist them with determining whether GST/HST registration is required and whether registration is beneficial to the company. We can also assist with the registration process. If you have a retroactive registration requirement, we can help with: