A person that is registered or is required to be registered for the GST/HST and the QST. A person registered for the GST is automatically registered for the HST, as a single registration number is used for both of these taxes.

In this section, a reference to GST/HST and QST registration means registration under the normal GST/HST system and the general QST system, not under the simplified GST/HST system and the specified QST system.