The GST/HST place of supply may be affected by revised Incoterms

The place of supply of goods for GST/HST purposes generally is the place of legal delivery, which is commonly specified by using an Incoterm. A revised set of Incoterms came into effect on January 1, 2020, including modifying the FCA, DAP, DPU, and DDP terms to reflect the reality that some buyers and sellers will often bypass third-party carriers in favour of transporting the goods using their own means of transport, and redefining DAT (Delivered at Terminal) as DPU (Delivered at Place Unloaded) to reflect the fact that delivery could be at any place rather than just at a terminal.

Neal Armstrong. Summary of Rob Kreklewetz & Stuart Clark, “Incoterms® 2020 Changes Incoming!” Millar Kreklewetz Tax & Trade Bog, 21 November 2019 under ETA s. 142(1)(a).