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Sales Taxes  ->  GST/HST  ->  Place of Supply Rules -> Self-assessment of the provincial component of the HST

Goods & Services Brought Into a Participating Province

A participating province is a province which charges HST.

Under the current self-assessment rules, if you purchase goods or services in a non-participating province (one in which only GST is charged), but you use, consume or supply them within a participating province, you are required to self-assess the provincial portion of the HST.  This does not apply if you would be getting an input tax credit for the GST/HST.

Due to the fact that the provincial component of the HST varies between provinces, the self-assessment rules are being expanded.  Generally, the existing exemptions from the requirement to self-assess would continue under the new rules.

Under the new rules, if the amount of tax to be self-assessed is less than $25 in a calendar month, there is no requirement to self-assess.

Tangible Personal Property Brought Into a Participating Province

The expanded self-assessment rule also applies if goods are purchased in a participating province, and are then brought into another participating province where the provincial component of the HST is higher.  The amount of tax to be self-assessed would be calculated by taking the difference in the provincial components, and multiplying by the lesser of

bulletthe consideration paid for the property, or
bulletthe fair market value of the property at the time of bringing in.

Example:  An Ontario resident purchases a wedding dress in BC for $3,000, paying 12% HST, or $360.  Ontario's HST rate is 13%.  On return to Ontario, the Ontario resident would be required to self-assess tax on the $3,000 at the rate of 1% x $3,000, or $30.  If the wedding dress had been purchased in Alberta, which charges 5% GST and no provincial sales tax, the self-assessed tax amount would be 8% x $3,000, or $240.

Services and Intangible Personal Property (IPP)

The expanded self-assessment rule for services and intangible personal property (IPP) would also apply when IPP or a service is acquired in a province for consumption, use or supply "significantly" (generally, 10% or more) in participating provinces for which the provincial component of the HST is higher than in the province of acquisition.

Other Resources

The rules on self-assessment can be found in the Canada Revenue Agency GST/HST Technical Information Bulletin B-079, Self-Assessment of the HST on Supplies Brought Into a Participating Province.

Revised: October 26, 2023


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