B-103 For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province

Notice to the reader

Reference in this publication is made to supplies that are subject to the GST or the HST. The HST applies in the participating provinces at the following rates: 13% in Ontario, 14% in Prince Edward Island (effective April 1, 2013) and 15% in Nova Scotia and, effective July 1, 2016, in New Brunswick and Newfoundland and Labrador. GST applies in the rest of Canada at the rate of 5%. Finally, on April 1, 2013, the 12% HST in British Columbia was replaced by the GST and a provincial sales tax.

You can view this publication in:

You can view this publication in:

HTML b-103-e.html (420 KB)
PDF b-103-e.pdf (813 KB)

Last update: 2012-07-05

This document is only available in electronic format.

Date modified: