Place of Sale or Supply
It is important to determine the place of supply so as to establish which taxes (HST, or GST and QST) apply.
In general, GST and QST apply to the sale price of most transactions carried out in Québec.
In participating provinces, the HST replaces the GST and the provincial sales tax.
For more information on the application of the GST/HST, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province, published by the Canada Revenue Agency.