This Report is another in our series of GST 101 Series Reports.
Each Report in this series focusses on an aspect of GST/HST that is
part of the "building blocks" of the system.
In this Report, we focus on the "carrying on business in
Canada" requirement, which is particularly relevant for
determining the GST/HST Registration requirements for non-residents
of Canada.
Background on GST Registration for Non-Residents
In general, non-residents who carries on business in Canada may
have to register for GST/HST if the non-resident makes a taxable
supply in Canada (provided that other certain requirements are
met), pursuant to ETA 240(1).
What is a Business?
"Business" is defined broadly under ETA 123(1) and "includes a
profession, calling, trade, manufacture or undertaking of any kind
whatever, whether the activity or undertaking is engaged in for
profit, and any activity engaged in on a regular or continuous
basis that involves the supply of property by way of
