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?

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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:

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