Place of supply rules for the GST/HST
Video series: GST/HST Information for a New Small Business
Segment 7: Interprovincial supplies: What tax rate do I charge?
Play full-size version of the video | 8:40 min.
A taxable supply, other than a zero-rated supply, made in a non-participating province is subject to the GST. When such a supply is made in a participating province, it is subject to the HST.
Specific rules apply to determine whether a supply is made in Canada and whether it's made in or outside of a participating province. The rate of tax to charge for a supply is determined by the province or territory in which the supply is made, which is referred to as the place of supply.
The place of supply rules depend on whether the type of supply is:
- Motor vehicles brought into 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-090, GST/HST and Electronic Commerce
- GST/HST Technical Information Bulletin B-102, First Nations Goods and Services Tax - Place of Supply
- GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax - Place of supply rules for determining whether a supply is made in a province
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