GST/HST Registration for Non-Resident in Canada

Nonresidents
Nonresidents must contact the CRA for a business number which is used for all dealings with the CRA.
Additionally, nonresidents who do not have a permanent establishment in Canada must generally post a security bond. In general, the amount of security is 50% of the estimated net tax for the first year of operations in Canada.
The minimum acceptable amount of security is 5,000 Canadian dollars, and the maximum is 1,000,000 Canadian dollars.
Security may be in the form of cash, certified check, money order, or bond. All security deposits are payable in Canadian dollars.
A nonresident business may apply in writing to have the security requirement waived if it satisfies both of the following criteria:
• Its taxable supplies in Canada do not exceed 100,000 Canadian dollars annually; and
• Its net GST remittance or refund does not exceed 3,000 Canadian dollars annually.

Simplified Registration for Nonresident E-Commerce Service Suppliers
Nonresident suppliers and platform operators that are obliged to register as a result of their e-commerce service supplies may opt to apply for a simplified registration for GST/HST in Canada.
Applications for registration must be made on or before the first day on which registration is required.