If an entity does not have to register for GST/HST in Canada, either because it is a small supplier or because it does not carry on business in Canada, the entity can choose to register voluntarily if it is:
- Ìý
•ÌýÌýÌýÌý engaged in a commercial activity in Canada;
- Ìý
•ÌýÌýÌýÌý a non-resident person who, in the ordinary course of carrying on business
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Web page updated on 17 Mar 2025 17:00