Place of Supply

The GST applies to most sales made in Canada. Similarly, the QST applies to most sales made in Québec. The place of supply determines whether both the GST and QST apply.

Note that the rules regarding the place of supply changed on May 1, 2010.

For more information on the application of the GST/HST, refer to the Canada Revenue Agency’s GST/HST technical information bulletin entitled Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province (B-103).

Information on the rules governing the application of the QST will be available soon.