How do I determine which GST/HST rate to charge when I sell to multiple provinces in Canada?

Allan Madan, CA

Oct 30, 2013

0 Comments

Generally speaking, the rate of GST/HST to charge depends on the place of supply for the good that is being provided. The place of supply is generally where the legal place of delivery takes place. So, if goods are being delivered to a ‘participating province’ HST of 13% will be charged. If, for example, the goods are being delivered to Alberta, then a GST of 5% will apply to the sale.

Disclaimer

The information provided on this page is intended to provide general information. The information does not take into account your personal situation and is not intended to be used without consultation from accounting and financial professionals. Allan Madan and Madan Chartered Accountant will not be held liable for any problems that arise from the usage of the information provided on this page.

ABOUT THE AUTHOR

ALLAN MADAN

CA.CPA.CGA

Allan Madan is a CPA, CA and the founder of Madan Chartered Accountant Professional Corporation. Allan provides valuable tax planning, accounting and income tax preparation services in the Greater Toronto Area.

Related Resources

More from my site

Business & Corporate Tax

How do I report income earned from an online business such as Google adSense?

Should I donate from my small business corporation or personally?

When is the deadline for remitting HST collected and filing the HST return to the CRA for a sole proprietorship?

A US corporation is considering doing business in Canada. What are some of the formalities that must be fulfilled?

U.S. & Cross Border Tax

How are RRSPs taxed in the U.S.?

I am a Canadian resident and I received dividends and interest income from the U.S. Do I have to file a U.S. tax return?

Do investors who receive form 1099 or form 1042 from the U.S. have to file a U.S. tax return?

Who is required to complete the “Report of Foreign Bank and Financial Accounts (FBAR)” with the IRS?

Personal Tax

What types of tax credits are available to Canadian university students?

Do I need to keep a logbook to claim motor vehicle expenses on my return? What should I include in the book?

I collected HST but didn’t register for an HST number on time, what should I do?

I will make instalment payments for the current year based on the estimated taxes payable. What if, during the course of the year, my net income increases dramatically (the taxes payable will increase too). What are the tax implications?

Pin It on Pinterest

Share This