If I perform a service in one province for a client located in another province, how do I determine which GST/HST rate to charge?
Allan Madan, CA
The sales tax rate to charge on a service provided depends on the place of supply for that service. For a service, the place of supply is the usually the location of the recipient. The location of the recipient is usually determined by their address.
The general rules are subject to change based on specific rules that can apply to services including, but not limited to, personal services, services in relation to tangible or real property, and computer-related services.
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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