Services in relation to a location-specific event

The general rule for supplies of services will not apply to a supply of a service that relates to a location-specific event (for example, a performance, festival, ceremony, convention, conference, symposium, or other similar event) if the service will be performed primarily (more than 50%) at a location of the event in a province. A supply of such a service will be considered as having been made in the province in which the service is primarily performed.

Example
A person hires a Montreal, Québec-based audio-visual company to provide lighting and other special effects at a gala event the person is organizing. The services will be performed at the convention centre in Kingston, Ontario where the gala will take place. The supply of the service will be considered been made in Ontario and the audio-visual firm will charge the HST at the rate of 13%.

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