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Canada - VAT registration guide

Updated by Ruslan Cebotari and Jessie Zhang, PKF Antares

GST registration threshold – local establishment	CAD 30,000 or more in any single calendar quarter or in the last four consecutive calendar quarters

GST registration threshold – no local establishment	CAD 0

Voluntary GST registration	Voluntary GST/HST registration is possible in Canada if the registrant makes taxable sales, leases or other supplies in Canada. Once the voluntary registration is complete, the registrant must comply with the legal VAT obligations and stay GST/HST registered for at least one year. �� See 7.14 for further details on voluntary registration in Canada.

How to register for GST	A GST/HST registration application in Canada can be submitted online using the Business Registration Online (BRO) service at: www.canada.ca/en/revenue-agency/services/tax/businesses/topics/registering-your-business/register.html �� Businesses registering online via the BRO service should follow the step-by-step instructions. �� Applications can also be made by post on form RC1 (Request