Applying GST/HST to Goods and Services Provided Across Canada

GST/HST is the tax everyone forgets.  It applies to supplies of most goods and services in Canada by most organizations – even those that are exempt from income tax.

For sales of taxable services in Canada, the rate of GST/HST charged generally depends on the address of your customer.  For example, if you are an Ontario business providing services to a customer in BC, 5% GST should be charged.  Depending on the services you are providing, you may need to register and charge BC provincial sales tax (generally 7% on services).  If the customer has offices in different provinces, there are rules to help you choose which office determines the tax rate.

For sales of goods, the rate of GST/HST depends on the address for delivery. For example, if an Ontario business ships goods to an address in Prince Edward Island, 14% HST should be charged.

If you have questions with respect to the application of GST/HST to the goods and services you supply to your customers, please contact us and we would be happy to assist.