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? asked in Business & FinanceTaxesCanada · 1 decade ago

HST question - customer in B.C., service delivered in Ontario?

I know the answer is somewhere online. I seem to recall reading it, but I can't remember where for the life of me.

Here's the question: a client of mine has customers in B.C. that use my client's marketing services. The service in this case is "delivered" in Ontario, using Ontario-based multimedia platforms.

The question is: which HST rate is charged? The Ontario 13% or the B.C. 12%? If you've got an example or a government page confirming your answer, I'd appreciate it very much.

1 Answer

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  • John Q
    Lv 4
    1 decade ago
    Favorite Answer

    Under the new place of supply rules for the HST, in general, HST is to be charged based on the address of the recipient of the service as obtained by the supplier in the normal course of business. In your example thus the BC rate of 12% should be charged. Note that the location of the supplier is not the determining factor. See the following link to a Canada Revenue Agency Technical Bulletin for further details and rules for special circumstances.

    http://www.cra-arc.gc.ca/E/pub/gm/b-103/b-103-e.pd...

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