Agents

If you are acting as an agent (other than an auctioneer) in making taxable supplies of goods and services on behalf of another person (who may also be referred to as the vendor, owner or principal), different rules apply to determine who has to charge GST/HST on the sale. These rules depend, in part, on whether the vendor would have had to charge GST/HST if he or she sold the goods or services directly to the purchaser.

To determine who has to charge GST/HST, see:

• When the vendor has to charge GST/HST
• When the vendor does not have to charge GST/HST
• The exception to the rule

Forms and publications

• Form GST506, Election and Revocation of an Election between Agent and Vendor
• GST/HST Info Sheet GI-012, Agents