Plain meaning
GST/HST rules used to determine which province's rate applies to a taxable supply made in Canada.
Also called
place-of-supply rules
Key points
- Place-of-supply rules differ depending on whether the supply is goods, services, real property, intangible property, or another category.
- The rules determine whether GST, HST, or a particular provincial component applies.
- Businesses selling across provinces may need to apply different rates to different customers or transactions.
- Digital and remote services can require special attention to customer location and supply type.
Why it comes up
Place-of-supply rules affect invoicing, e-commerce, cross-provincial business, and GST/HST audit risk.