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GST/HST Place of Supply Rules

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Sales Taxes ->GST/HST -> Place of Supply, Self-Assessment and Rebate for HST

Place of Supply Rules, Self-Assessment and Rebate for HST

Excise Tax Act Schedule IX
Place of Supply (GST/HST) Regulations

All vendors who are registered to collect GST are automatically registered to collect HST.

A participating province is a province which charges HST, which includes a federal component (5%) and a provincial component.  A non-participating province charges 5% GST only, and no provincial component.  For rates by province/territory, see Sales Tax Rates in Canadian Provinces and Territories.

Generally, a GST registrant in a non-participating province who sells goods (tangible personal property) which are delivered to a participating province province must collect the HST, at the rate in effect in the province to which the goods are delivered, if that province is where legal delivery of the goods occurs.  A registrant in a participating province who sells goods which are delivered to a non-participating province would collect GST, not HST, if that province is where legal deliver of the goods occurs.  For more on this subject, see GST/HST News Winter 2011.

New rules are now in effect regarding HST place of supply rules for intangible personal property and services.  The revised rules apply to any supply made on or after May 1, 2010, and to any supply made after February 25, 2010 and before May 1, 2010 if the amount for the supply has not become payable, and has not been paid, before May 1, 2010.

Previous place of supply rules for intangible personal property and services mainly relied on the location of the supplier in determining whether the provincial component would be charged.  The new rules put greater reliance on the location of the consumer of the intangible personal property or service.

Place of Supply Rules

Services

Intangible Personal Property (IPP)

Self-Assessment of the Provincial Component of the HST

Self-assessment affects non-GST/HST registrants bringing goods, services or intangible personal property from one province to another.

Rebates of the Provincial Component of the HST

Rebates can be applied for by non-GST/HST registrants  bringing goods, services or intangible personal property from one province to another.

Other Resources

Canada Revenue Agency (CRA)

bullet Harmonized sales tax (HST) - Place of supply rules for determining whether a supply is made in province
bullet B-103 Place of supply rules under the HST

Department of Finance News Release 2010-014

 

Revised: November 26, 2012

 

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