“A taxable supply, other than a zero-rated supply, made in a non-participating province is subject to the GST. When such a supply is made in a participating province, it is subject to the HST.

Specific rules apply to determine whether a supply is made in Canada and whether it’s made in or outside of a participating province. The rate of tax to charge for a supply is determined by the province or territory in which the supply is made, which is referred to as the place of supply.”

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CRA GST/HST AND PLACE OF SUPPLY RULES
GST/HST PROVINCIAL RATES TABLE