The Canada Revenue Agency has recently updated this guide which explains how GST/HST applies to non-residents doing business in Canada. The guide now reflects the new place of supply rules along with the implementation of HST in Ontario and British Columbia, and the HST rate increase in Nova Scotia, effective July 1, 2010
This publication provides guidelines to help a non-resident determine whether they are carrying on business in Canada, as well as information on GST/HST registration requirements, and instructions on how to charge, record, calculate, and remit the GST/HST. It also provides detailed information about the GST/HST as it applies to specific business activities carried on by non-residents of Canada.