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].

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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

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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