GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025

Limitation in situs of use determined by the agreement or by factual limitations

14. The general place of supply rules can require a determination...

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Application of place-of-supply rules can change at the beginning of each lease interval

19. … [S]eparate supplies of intangible personal...

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Use of rights must be specifically limited

29. [S. 6(1)] does not apply if the use of the rights is not specifically limited to one or more of the...

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Example 5

A student in Ontario with a New Brunswick permanent address purchases for $250 at an Ontario membership desk a six-month membership to...

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Reasonableness of regarding an address as a business address

39. For purposes of clauses 6(2)(b)(i)(A) and (B) of the Regulations (and clauses...

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Primacy generally accorded to the contracting address

50. The address of the recipient from which the supplier is hired pursuant to the agreement...

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Reg. 6(2)(b)(i)(C) could apply, e.g., to a billing address

53. Clause 6(2)(b)(i)(C) …and … 8(b)(i)(C) … further provides that if the...

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Example 10

• An Ontario company supplies a Quebec company with a copyright for $500 that can only be used in Ontario and Nova Scotia and, in the...

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Example 15

• An Ontario company licenses software to a Quebec company for use throughout Canada with the only business address of the recipient...

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Example 21

• A lawyer operating an Ontario law firm and living in Quebec purchases access to an online law website by a subscription from an...

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Example 33

• A registered supplier supplies website access by monthly subscription from its business address in Ontario, giving access and download...

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