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Harmonized sales tax (HST)

Nova Scotia, New Brunswick, and Newfoundland and Labrador have harmonized their provincial sales tax with the GST to create the harmonized sales tax (HST). Ontario and British Columbia (BC) are participating provinces, since July 1, 2010.

Place of supply rules for determining whether a supply is made in province

The changes described in the following Web pages 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.

Topics

What is HST? What is the difference between GST and HST?	Motor vehicles brought into a participating province
Place of supply rules for real property Real property considered sold or leased in a participating province	Place of supply rules for tangible personal property (goods) Goods considered sold or leased in a participating province
Place of supply rules for services Services considered sold in a participating province	Place of supply rules for intangible personal property (IPP) IPP considered sold or leased in a participating province
Goods, intangible personal properties (IPP), and services brought into a participating province Including the self-assessment rules and imported taxable supplies

Forms and publications

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

Multimedia

Video: GST/HST Rates and What to charge for Inter-Provincial Transactions (FLV, 65.7 MB, 17:15)