Glossary
Place of supply rules
Place of supply rules determine which province's GST/HST rate applies to a sale, looking at factors such as where goods are delivered or where a service is performed. That matters in practice because the rate itself changes by province, for example 5% in Alberta versus 13% HST in Ontario, so selling the same product to customers in different provinces can mean charging different amounts of tax on the same invoice. Getting the place of supply wrong means charging the wrong rate or missing a remittance obligation. Our guide to GST, HST and PST sets out the rates by province.
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