November 3rd, 2012
Over the last couple of years, the Place of Supply rules for GST/HST have been evolving. Â What was relatively easy several years ago, is less so now.
The Place of Supply rules govern what rate of GST/HST to charge, when doing business between provinces. Â If you are a business owner in Canada, you absolutely need to become familiar with these rules.
I’m going to post a couple of useful links here.
1. Â Â Tax Tips has a fairly brief description of these rules (note that this link deals with Services)
2. Â The Canada Revenue Agency has a very extensive (137 page!) bulletin, the B103. Â It has a ton of examples, as well as a couple of flow charts at the back. Â Everyone loves a good flow chart.
The G/HST rates across Canada vary widely. Â An error or a series or errors could prove costly, so take a few minutes to brush up on these rules.Filed under: Business tax by David Boese No Comments »