GST/HST Memorandum 3-3-5-1 “Place of Supply in a Province Specific Rules for Intangible Personal Property” January 2025

Meaning of transportation pass

12. Special rules apply for a supply of intangible personal property that is, or is similar to, a passenger...

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Example 7 ...

An individual purchases a rail pass at a rail station in Toronto, Ontario. The pass entitles the individual to a one‑way trip from...

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Limited scope of s. 10 rules

15. The general place of supply rules for supplies of intangible personal property do not apply to supplies of...

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Determination of ordinary location by agreement

17. The place of supply rules for intangible personal property that relate to tangible personal...

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Category of IPP relating to real property is narrow

27. Based on this definition [in s. 123(1) of real property], except for property in Quebec,...

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Real property can be supplied both inside and outside Canada

29. A supply of intangible personal property that relates to real property is deemed...

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