June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"

Includes:

• Example 92 (the BC office of a corporation which receives the advice and had meetings with the advisor has a closer connection than the...

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Includes Example 120 (maintenance services supplied re three buildings of equal size - two in New Brunswick and one in Quebec - are supplied in...

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Includes:

• Example 104 (a pet is tangible personal property, so that a veterinary service is made in the province where the pet is...

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'The time when the administrative litigation commences will normally be based on the procedural requirements imposed by the relevant legislation,...

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Includes Example 120 (the provision of lighting and other special effects at a gala event event in Quebec is considered to be services performed...

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Includes Example 49 (lawyer operates a law firm in Ontario designates her Quebec home as the billing address but also provides the Ontario office...

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Meaning of "can only be used"

The terms of the agreement for the supply governing the use of the rights generally determine the extent, if any, to...

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Ontario situs even though TPP predominantly in the U.S.

Example 72
A registered non-resident company supplies an Ontario company with intangible...

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