Non-resident registration: Rv3-1/2-5-1999E-PDF

"This memorandum replaces GST/HST Memorandum 2.5, Non-Resident Registration, dated June 1995. Significant changes have been side-barred. This memorandum outlines which non-resident persons must register for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST). It explains the terms "business" and "carrying on business in Canada" as well as other factors that must be taken into consideration when deciding if a non-resident must register for purposes of the GST/HST. All references to dollar values are in Canadian currency"--p. [1].

Permanent link to this Catalogue Record: What is a permanent link?
http://publications.gc.ca/pub?id=9.834281&sl=0
MARC XML Format   MARC HTML Format

Department/Agency Revenue Canada.
Title Non-resident registration
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

Archived Content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact the authoring department to request a format other than those available.

We invite you to consult the Frequently Asked Questions page for additional information regarding the Archived Content notice.


Having trouble opening this document?

Note: The URLs contained in this/these document(s) may no longer be functional
Note Issued also in French under title: Inscription des non-résidents. Caption title. "May 1999." Chapter 2.5 of the GST/HST memoranda series.
Date 1999.
Number of Pages [4] p.
Catalogue Number
  • Rv3-1/2-5-1999E-PDF
Subject Terms Goods and services tax, Harmonized sales tax