It is important to determine the place of supply so as to establish which taxes (HST, or GST and QST) apply.

GST applies to the sale price of most transactions carried out in Canada. Likewise, QST applies to 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 Memorandum 3-3-2 , Place of Supply in a Province – Overview, published by the Canada Revenue Agency.