CRA rules that an IP address is not an "address" for HST purposes

CRA found that an IP address is not an "address" in the New Harmonized Value-added Tax System Regulations.  Therefore, online service providers cannot rely on IP addresses to determine at which provincial rate to charge HST.  Pursuant to s. 8(c) of the Regulations, such a provider must therefore charge at the highest possible provincial rate, which is the 15% rate in Nova Scotia.  (Nova Scotia is currently set to reduce this rate back to 13%.)

Scott Armstrong.  Summary of 23 November 2011, Ruling Case No. 131828 under ETA - New Harmonized Value-added Tax System Regulations.