If you sell digital products or services to customers in Canada and exceed CAD $30,000 in total annual sales to Canadian customers, you must register for Canadian Goods and Services Tax / Harmonized Sales Tax (GST/HST) with the Canada Revenue Agency (CRA).
This guide covers the registration process. For broader information about Canadian GST/HST rates, HST provinces, and taxability for digital products, see the Canada GST/HST Guide. For how to file and pay GST/HST returns, see the Canada GST/HST Filing Guide.
Who must register for GST/HST
Non-resident businesses selling digital services to Canadian consumers must register once their total sales to all Canadian customers (across all provinces and territories) exceed CAD $30,000 in any 12-month rolling period — looking back at the past 12 months, or projecting forward.
If your sales remain below CAD $30,000 in any rolling 12-month period, you are not required to register. However, you may register voluntarily.
Two registration paths for non-resident businesses
Canada offers two options depending on the nature of your Canadian presence:
Simplified registration is available for businesses that sell digital services (including SaaS, streaming, software, and other electronic services) directly to Canadian consumers without a significant physical presence in Canada. Under simplified registration:
- You collect and remit GST/HST from Canadian consumers
- You cannot claim input tax credits (ITCs) on your Canadian business expenses
- You file quarterly returns and report in Canadian dollars (CAD)
Normal registration is required if your business is "carrying on business" in Canada — for example, if you have Canadian employees, a warehouse, or significant physical presence. Under normal registration, you can claim ITCs on eligible expenses.
Most foreign digital businesses selling to Canadian consumers will qualify for simplified registration.
How to register for GST/HST
Register online through the CRA's Business Registration Online service. No Canadian address or local representative is required.
Information to have ready
- Your business name and country of incorporation
- Your business mailing address
- A description of your primary business activity
- An estimate of your total annual sales to Canadian customers
- Your business contact details
Registration steps
- Go to the CRA's Business Registration Online and select the appropriate registration path (simplified or normal).
- Enter your business details — name, address, type of entity, and description of business activity.
- Select GST/HST as the tax account you want to register for.
- Provide your estimated annual sales to Canadian customers.
- Review and submit. You will receive a confirmation and your Business Number (BN) with a GST/HST account identifier (format: 123456789 RT0001).
Processing time varies — online registrations can take from a few business days to a few weeks.
Once registered, you must begin charging GST/HST from your registration date. Include your GST/HST registration number on all invoices to Canadian customers.
➡ Once registered, see the Canada GST/HST Filing Guide for how to file returns and pay the CRA.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
