A non-resident or foreign business selling into Canada registers for GST/HST through one of two paths: the standard route — the same $30,000 threshold, Business Registration Online process, and business number/RT account that a Canadian business uses — or, for non-resident digital-economy sellers specifically, a simplified GST/HST framework built for platforms and vendors selling digital products and services to Canadian consumers. Which path applies depends on what you sell and to whom, not on where your business is incorporated. This page covers both paths; for the registration mechanics themselves, see our GST/HST registration guide.
Path 1: standard registration, same rules as a Canadian business
A non-resident business that is making taxable supplies in Canada above the $30,000 small-supplier threshold registers the standard way: through Business Registration Online (BRO), resulting in a nine-digit business number and a GST/HST (RT) program account. From that point the same rules apply as for any registrant — charge GST/HST at the applicable rate on taxable sales, file returns on the filing-frequency schedule set by annual taxable supplies, and claim input tax credits on GST/HST paid on Canadian business purchases. Our step-by-step registration guide walks through the BRO process, effective dates and filing in full detail — nothing about that mechanic changes because the business is non-resident.
Path 2: the simplified regime for non-resident digital-economy sellers
Non-resident digital-economy sellers — platforms and vendors supplying digital products or services (and, in some cases, goods through fulfillment arrangements) to Canadian consumers — register under a separate, simplified GST/HST framework built specifically for that group. As of the 2026 tax year, many non-resident digital and platform sellers must register under these simplified rules and charge GST/HST on their sales to Canadian consumers, which puts them on comparable footing with domestic sellers competing for the same customers. This is a distinct registration process from BRO, built for straightforward consumer sales rather than a full standard registration, and it does not carry the same input-tax-credit mechanics as standard registration.
Which path applies to you
- Selling B2B to Canadian businesses, or otherwise carrying on a broader taxable business in Canada — the standard path is the relevant one, and it turns on the same $30,000 test as a domestic business.
- Selling digital products, digital services, or goods through a platform directly to Canadian consumers — the simplified digital-economy framework is designed for exactly this case.
- Uncertain which applies — the two frameworks have different registration processes, different obligations and different consequences for getting it wrong, so this is worth confirming with an accountant before you start selling into Canada at scale rather than after.
The exposure for staying unregistered is the same
Whichever path applies, the underlying enforcement position doesn't soften for non-residents: if registration was required and didn't happen, the CRA can assess retroactively from the date the obligation started, with penalty and interest on top. See our guide on what happens if you don't register for the full exposure. For non-resident businesses weighing whether to register before crossing the mandatory threshold, our voluntary registration guide covers when registering early actually pays off.
Model the tax itself with our sales tax calculator, and browse related questions in our GST FAQ hub.
How RN Canada helps
RN Canada is an accounting and advisory firm with offices in Edmonton and Vancouver, led by Ozgur Duymaz, Ph.D., CPA (Canada), ACCA (UK), CMA (US). We help non-resident and foreign businesses determine which GST/HST registration path applies to their Canadian sales, register correctly through the right process, and stay compliant with Canadian filing obligations as they scale. See our tax return preparation service to get a non-resident GST/HST position set up correctly from the start.
Frequently asked questions
It depends on what you sell and to whom. A non-resident business making taxable supplies in Canada above the $30,000 small-supplier threshold generally registers the same way a Canadian business does. Non-resident digital-economy sellers — platforms and vendors of digital products or services to Canadian consumers — may instead register under a separate simplified GST/HST regime aimed specifically at that group.
The standard registration path uses the same $30,000 worldwide taxable revenue test that applies to any business registering the normal way, tested over a single calendar quarter or four consecutive quarters. It is the registration path — standard versus simplified digital-economy — that differs for non-residents, not the core threshold concept.
Standard registration runs through the same CRA Business Registration Online (BRO) process used by Canadian businesses, resulting in a business number and a GST/HST (RT) program account. Non-resident digital-economy sellers register under the CRA's separate simplified GST/HST framework built for that group, which is a distinct process from BRO.
A non-resident business registered the standard way follows the same input-tax-credit rules as any GST/HST registrant, claiming credits on GST/HST paid on Canadian business purchases. The CRA's simplified digital-economy regime is a separate, more limited framework built for straightforward consumer sales rather than a full standard registration.
The same retroactive exposure applies as for a domestic business: the CRA can assess the GST/HST that should have been collected from the point registration became required, plus penalty and interest. See our guide on the consequences of not registering for the full picture.