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

Allan Madan, CA

Oct 30, 2013

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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.

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