GST / HST Place of Supply Rules


November 3rd, 2012

Over the last couple of years, the Place of Supply rules for GST/HST have been evolving.  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.  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.   Tax Tips has a fairly brief description of these rules (note that this link deals with Services)

2.   The Canada Revenue Agency has a very extensive (137 page!) bulletin, the B103.  It has a ton of examples, as well as a couple of flow charts at the back.   Everyone loves a good flow chart.

The G/HST rates across Canada vary widely.  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 »

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