Domestic supplies (Canada)
Any legal person making taxable supplies of goods or services in Canada may have an obligation to register and account for GST/HST.
A Canadian GST registration is compulsory where turnover from making taxable supplies of goods or services exceeds the GST registration threshold (see 7.1) in any single calendar quarter or in the last four consecutive calendar quarters. It is also possible to register for GST voluntarily
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Web page updated on 17 Mar 2025 16:38